Karnataka Goods and Service Tax Rules, 2017

No: -- Dated: Jun, 29 2017

Karnataka Goods and Service Tax Rules, 2017

1. Short title and Commencement.- (1) These rules may be called the Karnataka Goods and Services Tax Rules, 2017.

2) The rules from rule 1 to rule 26 shall be deemed to have come into force with effect from the twenty ninth day of June, 2017.

3) All the other rules shall come into force with effect from the first day of July, 2017.

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017);

(b) “Form” means a Form appended to these rules;

(c) “section” means a section of the Act;

(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (Central Act 28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.