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Section 5: Amendment of rule 28

The Karnataka Goods and Services Tax (Amendment) Rules, 2024State Rules of Karnataka · 2017

In the said rules, in rule 28, with effect from the 26th day of October, 2023 in sub-rule (2), –

(a) after the words “who is a related person”, the words “located in India” shall be inserted;

(b) after the words “amount of such guarantee offered”, the words “per annum”, shall be inserted.

(c) the following proviso shall be inserted at the end, namely:- “Provided that, where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the value of said supply of services.”.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Amendment) Rules, 2024
Section5
Marginal noteAmendment of rule 28
JurisdictionState of Karnataka
StatusIn force as published by the source

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