The Government of Karnataka, on January 27, 2026, notified the Karnataka Goods and Services Tax ( Amendment) Rules, 202,6 further to amend the Karnataka Goods and Services Tax Rules, 2017.
The following has been stated: -
•After rule 31C, the following rule shall be inserted, namely:-
31D. Value of supply of goods on the basis of retail sale price.
•In rule 86B, in the first proviso, after clause (e), the following clause shall be inserted, namely:-
(f) The registered person other than a manufacturer shall be exempted only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price:".
They shall come into force from February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: FD 05 CSL 2025]
