We present results obtained from three BeppoSAX observations of the accretion-powered transient X-ray pulsar KS 1947+300 carried out during the declining phase of its 2000 November – 2001 June outburst . A detailed spectral study of KS 1947+300 across a wide X-ray band ( 0.1–100.0 keV ) is attempted for the first time here . Timing analysis of the data clearly shows a 18.7 s pulsation in the X-ray light curves in the above energy band . The pulse profile of KS 1947+300 is characterized by a broad peak with sharp rise followed by a narrow dip . The dip in the pulse profile shows a very strong energy dependence . Broad-band pulse-phase-averaged spectroscopy obtained with three of the BeppoSAX instruments shows that the energy spectrum in the 0.1–100 keV energy band has three components , a Comptonized component , a \sim 0.6 keV blackbody component , and a narrow and weak iron emission line at 6.7 keV with a low column density of material in the line of sight . We place an upper limit on the equivalent width of the iron K _ { \alpha } line at 6.4 keV of \sim 13 eV ( for a width of 100 eV ) . Assuming a spherical blackbody emitting region and the distance of the source to be 10 kpc , the radius of the emitting region is found to be in the range of 14–22 km , which rules out the inner accretion disk as the soft X-ray emitting region .