Bare ActsThe KARNATAKA GOODS AND SERVICES TAX ACT, 2017

Section 38

Repeal and savings

Amendment status not verified — confirm the current text below against the official source.

Repeal and savings.- (1) The Karnataka Goods and Services Tax (Amendment) Ordinance, 2024 (Karnataka Ordinance No. 02 of 2024) is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken under the Principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the Principal Act, as amended by this Act. The above translation of ಕರ್ನಾಟಕ ಸರಕು ಮತ್ತು ಸೇವೆಗಳ ತೆರಿಗೆ (ಎರಡನೇ ತಿದ್ದುಪಡಿ) ಅಧಿನಿಯಮ, 2024 (2025 ರ ಕರ್ನಾಟಕ ಅಧಿನಿಯಮ ಸಂಖ್ಯೆ: 02) be published in the official Gazette under clause (3) of Article 348 of the Constitution of India. THAAWARCHAND GEHLOT GOVERNOR OF KARNATAKA By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation 202 KARNATAKA ACT NO. 43 OF 2025 (First Published in the Karnataka Gazette Extra-ordinary on the 2nd day of September 2025) THE KARNATAKA GOODS AND SERVICES TAX (AMENDMENT) ACT, 2025 (Received the assent of the Governor on the 2nd day of September 2025) An Act further to amend the Karnataka Goods and Services Tax Act, 2017(Karnataka Act 27 of 2017). Whereas, it is expedient further to amend the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), for the purpose hereinafter appearing; Be it enacted by the Karnataka State Legislature in the seventy sixth year of the Republic of India as follows:-

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