Schedule VIII of THE KARNATAKA SALES TAX ACT, 1957
(See section 5 (3-C))
| Sl.No | Description of goods | Rate of | tax |
|---|---|---|---|
| 1 | 2 | 3 |
1.
2[Alcoholic liquor for human consumption]
other than toddy, arrack,wine,
3[and fenny] 3 4 [Ten percent]
5[2. x x x]
6[3. 3A. 4 x x x]
7[5. x x x]
1957: KAR. ACT 25] Sales Tax
6[6. x x x]
8[7. x x x]
7[8. x x x]
9[9. 10. 11 x x x]
6[12. x x x]
6[13. x x x] ]
10[14. x x x]
6[15. x x x]
9[16. x x x]
6[17. x x x]
↩1.Substituted by Act 14 of 1987 w.e.f. 1.4.1987.
↩2.Substituted by Act 15 of 1988 w.e.f. 1.4.1988.
↩3.Substituted by Act 8 of 1990 w.e.f. 1.4.1990.
↩4.Substituted by Act 3 of 1998 w.e.f. 1.4.1998.
↩5.Omitted by Act 8 of 1990 w.e.f. 1.4.1990.
↩6.Omitted by Act 6 of 1995 w.e.f. 1.4.1995.
↩7.Omitted by Act 15 of 1988 w.e.f. 1.4.1998.
↩9.Omitted by Act 11 of 1993 w.e.f. 1.4.1993.
↩10.Omitted by Act 8 of 1990 w.e.f. 1.4.1987.
8. Omiited by Act 18 of 1994 w.e.f. 1.4.1994.
↩1.Inserted by Act 5 of 2001 w.e.f. 1.4.2001 and Omitted by Act 5 of 2002 w.e.f. 1.4.2002.
1[NINENTH SCHEDULE xxxx]
- * * * NOTIFICATIONS I Bangalore dated 30.9.1957 [ No. RD 99 STL/57] In exercise of the powers conferred by sub-section (3) of section 1 of the Mysore Sales Tax Act, 1957 (Mysore Act No. 25 of 1957), the Government of Mysore hereby appoints the first day of October, 1957, as the date on which all the provisions of the said Act (except section 1 which has come into force already), shall come into force. By Order and in the name of the Governor of Mysore, (M.S. Swaminathan), Secretary to Government, Revenue Department.
Sales Tax [1957: KAR. ACT 25
(Published in the Mysore Gazette (Extraordinary) Part IV-2C dated 30-9- 1957 as No. 302).
II Bangalore dated 29-9-1962 [No. FD 323 CSL 62] In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Second Amendment) Act, 1962 (Mysore Act No. 30 of 1962) the Government of Mysore hereby appoints the first day of October, 1962, as the date on which the provisions of the Act shall come into force.
By Order and in the name of the Governor of Mysore, (N.S. Bharath), Deputy Secretary to Government, Finance Department.
III Bangalore, dated 5th March 1964. [NO. FD 439 CSL 63] S.O. 299.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Amendment) Act, 1963 (Mysore Act 9 of 1964), the Government of Mysore hereby appoints the First day of April 1964, as the date on which the remaining provisions of the said Act [other than section 3 and 4, clauses (5), (6) and (8) of section 5, Sections 7 and 10, Clauses (1) of section 11 and Sections 14, 33 and 34 which have already come into force] shall come into force. By Order and in the name of the Governor of Mysore, (N. J. Gorepeerzade) Under Secretary.
III Bangalore, dated 14th August, 1964.[No. FD 329 CSL 64.] S.O. 1158.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Amendment) Act, 1964 (Mysore Act No. 29 of 1964), the Government of Mysore hereby appoints the first day of October 1964 as the date on which the provisions of sections 2 and 3 of the said Act shall come into force.
By Order and in the name of the Governor of Mysore,
1957: KAR. ACT 25] Sales Tax (N. J. Gorepeerzade) Under Secretary.
IV Bangalore, dated 21st February, 1966.[No. FD 412 CSL 65.] S.O. 3958.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Amendment) Act, 1965 (Mysore Act No. 3 of 1966), the Government of Mysore hereby appoints the first day of March 1966, as the date on which the said Act shall come into force.
By Order and in the name of the Governor of Mysore, (N. S. Bharath) Deputy Secretary.
V
Bangalore, dated the 30th December, 1967. [No. FD 421 CSL 67.] S.O. 2511.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Amendment) Act, 1967 (Act No. 16 of 1967), the Government of Mysore hereby appoints the 1st day of January 1968, as the date on which all the provisions of the said Act shall come into force. By Order and in the name of the Governor of Mysore, (N. S. Bharath) Deputy Secretary to Government, Finance Department.
VI Bangalore, dated 30th November, 1971.[No. FD 412 CSL 71]
S.O. 2004.—In exercise of the powers conferred by sub-section (2) of section 1 of the Mysore Sales Tax (Amendment) Act, 1971 (President's Act No. 18 of 1971), the Government of Mysore hereby appoints the first day of the December 1971 as the date on which the said Act shall come into force. By Order and in the name of the President of India,
Sales Tax [1957: KAR. ACT 25
(N. S. Bharath) Joint Secretary to Government, Finance Department.
VII Bangalore, dated 1st April,1986.[No. FD 176 CSL 86 (11)] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax (Amendment) Act, 1986 (Karnataka Act 27 of 1985), the Government of Karnataka hereby appoints the first day of April, 1986 to be the date from which section 7 of the said Act shall come into force. By Order and in the name of the Governor of Karnataka, (A.S. Nagaraj) Deputy Secretary to Government, Finance Department (Personnel).
VIII
Bangalore, dated 30th March, 1988 [No. FD 84 CSL 88] S.O. 561.- In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax (Amendment) Act, 1987 (Karnataka Act 14 of 1987), the Government of Karnataka hereby appoints the first day of April, 1988 to be the date on which sub-section (2) of section 8 and sections 11 and 19 of the said Act shall come into force. By Order and in the name of the Governor of Karnataka, (H. Chikkanna) Under Secretary to Government, Finance Department (Taxes). (Published in the Kanataka Gazette (Extraordinary) Part IV-2C (ii) as No. 198, dated 30-3-1988. )
XI Bangalore, dated 31th August, 1999 [No. FD 221 CSL 99.] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Taxation Laws (Third Amendment) Act, 1999 (Karnataka Act 18 of 1999), the Government of Karnataka hereby appoints the first day of September, 1999 as the date on which all provisions of the said Act shall come into force. By Order and in the name of the Governor of Karnataka,
1957: KAR. ACT 25] Sales Tax (K.M. Ananda) Under Secretary to Government, Finance Department (C.T.I). (Published in the Kanataka Gazette (Extraordinary) Part IV-2C (ii) as No. 1091, dated 21-8-1999. )
X Bangalore, dated 11th January, 2001. [No. FD 20 PES 2000 (P)] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 (Karnataka Act 21 of 2000), the Government of Karnataka hereby appoints the 11th day of January, 2001 as the day from which sub-section (1) of section 3 of the said Act shall come into force.
By Order and in the name of the Governor of Karnataka, (C.S. Jagadeeshaiah) Under Secretary to Government, Finance Department (Excise). (Published in the Kanataka Gazette (Extraordinary) Part IV-A as No. 32, dated 12-1-2001. )
XI Bangalore, dated 13th February, 2001 [No. FD 20 PES 2000 (P)] In exercise of the powers conferred by sub-section (2) of section 1 of the Karnataka Sales Tax and Excise Laws (Amendment) Act, 2000 (Karnataka Act 21 of 2000), the Government of Karnataka hereby appoints the Sixteenth day of February, 2001 as the day from which section 2 and sub- section (2) of section 3 of the said Act shall come into force.
By Order and in the name of the Governor of Karnataka, (C.S. Jagadeeshaiah) Under Secretary to Government, Finance Department (Excise). (Published in the Kanataka Gazette (Extraordinary) Part IV-A as No. 329, dated 12-2-2001. )
Sales Tax [1957: KAR. ACT 25
KARNATAKA ACT NO 53 OF 2013 (First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of July, 2013)
THE KARNATAKA TAXATION LAWS (SECOND AMENDMENT) ACT, (Received the assent of the Governor on the Thirty First day of July, 2013) An Act further to amend certain taxation laws in force in the State of Karnataka. Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty Fourth year of the Republic of India, as follows.-
1. Short title and commencement.- (1) This Act may be called the
Karnataka Taxation Laws (Second Amendment) Act, 2013.
- (2)It shall come into force with effect from the First day of August, 2013. 2. Amendment of Karnataka Act 25 of 1957.- In the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), in section 4, after sub- section (12), the following shall be inserted, namely:- “(13) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (7) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (2) of section 3-A, from the date of its publication in the official Gazette.” 3. Amendment of Karnataka Act 30 of 1958.- In the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), in section 4-AA, in the table,
- (i)in the entries relating to serial number (a), in column (3), for the words “one rupee and fifty paise”, the words “three rupees” shall be substituted;
- (ii)in the entries relating to serial number (b), in column (3), for the words “one rupee”, the words “two rupees” shall be substituted. 4. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule, in the entries relating to serial number 4, in
column (2), for the letters and figures “Rs. 36,000”, occurring in two places,
the letters and figures “Rs. 1,20,000” shall respectively be substituted. 5. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), in section 12-C, after sub-section (2), the following shall be inserted, namely:- “(3) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (1) pertaining to any particular goods, the rate of tax payable in respect of such
1957: KAR. ACT 25] Sales Tax goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (7) of section 12, from the date of its publication in the official Gazette.” By Order and in the name of the Governor of Karnataka,
K.S. MUDAGAL Secretary to Government (i/c) Department of Parliamentary Affairs and Legislation
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KARNATAKA ACT NO.28 OF 2017 (First Published in the Karnataka Gazette Extra-ordinary on the twenty seventy day of June, 2017)
THE KARNATAKA SALES TAX (AMENDMENT) ACT, 2017 (Received the assent of the Governor on the 27th day of June, 2017)
An Act further to amend the Karnataka Sales Tax Act. Whereas it is expedient further to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the sixty-eighth year of the Republic of India, as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Sales Tax (Amendment) Act, 2017.
- (2)It shall come into force on such date as the State Government may be notification, appoint. Amendment to the 2 nd and 4 th schedule are incorporated in the Principal Act. ******