The Government of Karnataka vide Notification No. FD 04 CSL 2021 dated March 15, 2021 specified that the authorities, officers, all appointments, notifications etc. made under the Acts repealed under Section 173(1) of Karnataka Goods and Services Tax Act, 2017 (“KGST Act”) shall continue to exercise the same powers and discharge the same functions which were authorized under the repealed Acts as specified under Section 174(2) of KGST Act till their appointments are modified, altered or superseded under KGST Act.
The Acts which were repealed under Section 173(1) of KGST Act are as follows:-
- The Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932).
- The Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958)
- The Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979)
- The Karnataka Tax on Entry of Goods Act, 1979, (Karnataka Act 27 of 1979)
- The Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004),
The notification shall be effective retrospectively from July 1, 2017.
Effect:
To give legal competence to the authority and officers to exercise the power, discharge functions which were authorized under the provisions of above-mentioned repealed Acts as specified under the GST Law.
The Notification can be accessed at: https://gst.kar.nic.in/Documents/NOTIFICATIONS/notificationkgst24032021.pdf