The Karnataka Government after four years of the implementation of the GST Regime has notified that the authorities concerned shall continue to exercise the powers, discharge functions as per the provisions of five Subsumed Acts under the GST Act.
The notification has been issued under Section 174 of the Karnataka Goods and Services Tax Act, 2017, and Section 24 of the Karnataka General Clauses Act, 1899.
“The competent authorities, prescribed authorities, officers, Appellate Authorities, Revision Authorities appointed and all appointments, notifications made in this behalf under the Acts repealed under sub-section (1) of Section 173 of the Karnataka Goods and Services Tax Act, 2017 shall be deemed to have continued to exercise the same powers and discharge the same functions authorized under the repealed Acts as specified under subsection (2) of Section 174 of the Karnataka Goods and Services Tax Act, 2017 till their appointments are modified, altered or superseded under this Act,” the notification said.
The Acts that were subsumed when uniform GST was implemented on July 1, 2017, were the Karnataka Value Added Tax Act, 2003; the Karnataka Tax on Luxuries Act, 1979; the Karnataka Entertainment Tax Act, 1958; the Karnataka Tax on Entry of Goods Act, 1979; and the Karnataka Betting Tax Act, 1932.
The notification shall be deemed to have come into effect from July 1, 2017”.
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