Standing Order No. 3298/2025 of the Law Department, Government of Karnataka dated 16th April, 2025 on the running of a duty free shop [C16-736]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 16 April 2025; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Karnataka [IN-KA]. Made by the Law Department, Government of Karnataka.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 3298/2025 of the Law Department, Government of Karnataka dated 16th April, 2025 on the running of a duty free shop, Standing Order No. 3298/2025, 16th April, 2025 [C16-736]. Machine: C16-736.

Standing Order No. 3298/2025

GOVERNMENT OF KARNATAKA

Law Department, Government of Karnataka

Bengaluru, dated the 16th April, 2025

STANDING ORDER

All Examiners,

Subject: The running of a duty free shop by duty free shop operators under the Karnataka GST Act, 2017, regarding.

In exercise of the powers conferred by section 9 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Law Department, Government of Karnataka hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the running of a duty free shop by duty free shop operators.

2. The matter has been examined. Every duty free shop operator carrying on the running of a duty free shop shall make an application in Form GSTR-1 to the Principal Commissioner within one hundred and eighty days, accompanied by a fee of twenty-five thousand rupees.

3. The Examiner shall ensure that warehouse is dealt with as directed above, and shall report compliance to the Principal Commissioner within one hundred and eighty days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Law Department, Government of Karnataka.

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017), the Law Department, Government of Karnataka hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Karnataka GST Act, 2017 (Karnataka Act 27 of 2017) [S2N-939]. Vires verified.

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