Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017.
F.12(56)FD/Tax/2017-Pt.-II-167 Dated:- 25-1-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: January 25, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being
satisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby makes the following amendments in this department's notification number
F.12(56)FD/Tax/2017-Pt-I-50 dated 29th June, 2017, as amended from time to time, namely:-
AMENDMENTS
66
In the Table of said notification,-
3A
19A
19B
(a) against serial number 3, in column (3), after the
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ntries thereto, the following new serial
numbers 19A and 19B and entries thereto shall be inserted, namely: –
Heading Services by way of transportation Nil
9965
Heading
9965
of goods by an aircraft from
customs station of clearance in
India to a place outside India.
Services by way of transportation Nil
of goods by a vessel from customs
station of clearance in India to a
place outside India.
Nothing contained in this
serial number shall apply
after the 30th day of
September, 2018.
Nothing contained in this
serial number shall apply
after the 30th day of
September, 2018.
1
56
29A
36A
(e) against serial number 22, in column (3), after the existing item (b), the following
new item (c) shall be inserted, namely:-
“(c) motor vehicle for transport of students, faculty and staff, to a person
providing services of transportation of students, faculty and staff to an
educational institution providing services by way of pre-school education
and education upto higher
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39A
9971
Heading Services by an intermediary of financial services Nil
located in a multi services SEZ with International
Financial Services Centre (IFSC) status to a
Nil
customer located outside India for international
financial services in currencies other than Indian
rupees (INR).
Explanation: For the purposes of this entry, the
intermediary of financial services in IFSC is a
person,-
(i) who is permitted or recognised as such by the
Government of India or any Regulator appointed
for regulation of IFSC; or
(ii) who is treated as a person resident outside
India under the Foreign Exchange Management
53A
65A
(International Financial Services Centre)
Regulations, 2015; or
(iii) who is registered under the Insurance
Regulatory and Development Authority of India
(International Financial Service Centre)
Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and
Exchange Board of India (SEBI) under the
Securities and Exchange B
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be inserted, namely:-
Heading Services by way of fumigation in a warehouse of Nil Nil
9985 agricultural produce.
(I) against serial number 54, in column (3), after the existing item (g), the following
new item (h) shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in column (3), the existing expression “the Ministry of
External Affairs,” shall be deleted;
(n) after the existing serial number 65 and entries thereto, the following new serial
number 65A and entries thereto shall be inserted, namely:-
Heading Services by way of providing information under the Nil Nil
9991 Right to Information Act, 2005 (Central Act No. 22 of
2005).
3
Sank
66
66
(o) against serial number 66, in column (3),~
(i) after the existing item (a), the following new item (aa) shall be inserted,
namely:-
“(aa) by an educational institution by way of conduct of entrance
examination against consideration in t
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against serial number 81, for the existing entry in column (3), the following entry
shall be substituted, namely: –
“Services by way of right to admission to,-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting
event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as
referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per
person.”.
[F.12(56)FD/Tax/2017-Pt.-II-167]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 10 copies of this notification may be sent to this
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