Amendment status not verified — confirm the current text below against the official source.
Retrospective exemption to certain activities and transactions in Schedule III to the principal Act.- (1) In Schedule III to the principal Act, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Karnataka Act 3 of 2019) shall be deemed to have been inserted therein with effect from the 1st day of July, 2017. (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. The above translation of ಕರ್ನಾಟಕ ಸರಕು ಮತ್ತು ಸೇವೆಗಳ ತೆರಿಗೆ (ತಿದ್ಧುಪಡಿ) ಅಧಿನಿಯಮ, 2023 (2023 ರ ಕರ್ನಾಟಕ ಅಧಿನಿಯಮ ಸಂಖ್ಯೆ: 32) be published in the official Gazette under clause (3) of Article 348 of the Constitution of India. THAAWARCHAND GEHLOT GOVERNOR OF KARANATAKA By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO.02 OF 2024 (First Published in the Karnataka Gazette Extra-ordinary on the 30th day of January, 2024) THE KARNATAKA GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023 (Received the assent of the Governor on the 29th day of January, 2024) An Act further to amend the Karnataka Goods and Services Tax Act,