Section 174(2) in Karnataka Goods and Services Tax Act, 2017
(2)Not withstanding anything contained in section 173, for the purpose of giving effect to sub-section (1), the State Government may, by notification, in the Official Gazette make such provision as appears to it necessary or expedient,-(a)for making omissions from, additions to and adaptations and modifications of the rules, notifications and orders issued under the repealed Acts;(b)for specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed Acts or any rules, notifications or orders issued thereunder as may be mentioned in the said notification.
