THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017
(Received the assent of the Governor on the 27th day of June, 2017)
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Karnataka and the matters connected therewith or incidental thereto.
Be it enacted by Legislature of Karnataka in the Sixty-eighth Year of the Republic of India as follows :-
1. Short title, extent and commencement.
(1) This Act may be called the Karnataka Goods and services Tax Act 2017.
(2) It extends to the whole of Karnataka.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazzette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Definitions.- In this Act, unless the context otherwise requires,- (1) “actionable claim” shall have the same meaning as assigned to in the section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 1882);
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