Section 7: Amendment of rule 43

The Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.State Rules of Karnataka · 2017

In rule 43 of the said rules, in sub-rule (5), –

(a) in the Explanation 1, clause (c), shall be omitted;

(b) after the Explanation 2 and entries relating thereunder, the following Explanation shall be inserted, with effect from 1st day of October, 2023, namely: - “Explanation 3:- For the purpose of rule 42 and this rule, the value of activities or transactions mentioned in sub-paragraph (a) of paragraph 8 of Schedule III of the Act which is required to be included in the value of exempt supplies under clause (b) of the Explanation to sub-section (3) of section 17 of the Act shall be the value of supply of goods from Duty Free Shops at arrival terminal in international airports to the incoming passengers.”.

Where this provision sits

Act	The Karnataka Goods and Services Tax (Third Amendment) Rules, 2023.
Section	7
Marginal note	Amendment of rule 43
Jurisdiction	State of Karnataka
Status	In force as published by the source

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