Government Order No. 554/2026/CTD of the Commercial Taxes Department, Government of Karnataka dated 4th September, 2026 on the clearance of goods by courier [N17-J20]
As at 6 September 2026. In force. No commencement recorded.
No. 554/2026/CTD
GOVERNMENT OF KARNATAKA
Commercial Taxes Department, Government of Karnataka
Bengaluru, dated the 4th September, 2026
GOVERNMENT ORDER
Subject: The clearance of goods by courier by courier agencies under the Karnataka GST Act, 2017, regarding.
1. In the circumstances reported by the proper officer, the Government of Karnataka, after careful examination, hereby orders that every courier agency carrying on the clearance of goods by courier shall furnish Form GST DRC-03 to the Authority for Advance Ruling within ten days.
2. The matter has been examined. Every courier agency carrying on the clearance of goods by courier shall make an application in Form GST DRC-03 to the Authority for Advance Ruling within ten days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the clearance of goods by courier is undertaken, and the Authority for Advance Ruling shall dispose of it within ten days of its receipt.
4. Difficulties, if any, in the implementation of this government order may be brought to the notice of the Commercial Taxes Department, Government of Karnataka.
(Secretary to Government)
Made under
No enabling provision stated.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none