Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.
F.12(56)FD/Tax/2017-Pt.-II-166 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 9, sub-section (1) of
section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public
interest so to do, hereby makes the following amendments in this department's notification
number F.12(56)FD/Tax/2017-Pt.-I-49 dated 29th June, 2017, as amended from time to
time, namely:-
In the said notifica
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for
Economically Weaker Section (EWS)/ Lower Income Group (LIG)/
Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)”
under the Housing for All (Urban) Mission/ Pradhan Mantri Awas
Yojana (Urban);';
(III) after the existing sub-item (f), the following new sub-item (g) shall be inserted,
namely: –
“(g) a building owned by an entity registered under section 12AA of the
Income Tax Act, 1961 (Central Act No. 43 of 1961), which is used for
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(B) in item (v),*
(I)
(II)
carrying out the activities of providing, centralised cooking or
distribution, for mid-day meals under the mid-day meal scheme
sponsored by the Central Government, State Government, Union territory
or local authorities.”;
in sub-item (a), for the existing expression “excluding”, the expression
“including” shall be substituted;
after the existing sub-item (d), the following new sub-item (da) shall be
inserted, namely: –
“(da) low-cost houses upto a carpet area of 60 square metres per house i
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ve to
the Central Government, State
Government, Union territory, a
local authority, a Governmental
Authority or a Government
Entity.
Provided that where the services are
supplied to a Government Entity,
they should have been procured by
the said entity in relation to a work
entrusted to it by the Central
Government, State Government,
Union territory or local authority, as
the case may be.
Provided that where the services are
supplied to a Government Entity,
they should have been procured by
the said entity in relation to a work
entrusted to it by the Central
Government, State Government,
Union territory or local authority, as
the case may be.
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(xi) Services by way of house-
keeping, such as plumbing,
carpentering, etc. where the
person supplying such service
through electronic commerce
operator is not liable for
registration under sub-section (1)
of section 22 of the Rajasthan
Goods and Services Tax Act,
2017.
(xii) Construction services other than
(i
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for the existing serial number 16 and entries thereto, the following shall be
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substituted, namely: –
16 Heading (i) Services by the Central Government, State
9972
Government, Union territory or local authority to
governmental authority or government entity, by
way of lease of land.
Nil
(ii) Supply of land or undivided share of land by way
of lease or sub lease where such supply is a part of Nil
composite supply of construction of flats, etc.
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specified in the entry in column (3), against serial
number 3, at item (i); sub-item (b), sub-item (c),
sub-item (d), sub-item (da) and sub-item (db) of
item (iv); sub-item (b), sub-item (c), sub-item (d)
and sub-item (da) of item (v); and sub-item (c) of
item (vi).
Provided that nothing contained in this entry
shall apply to an amount charged for such lease
and sub-lease in excess of one third of the total
amount charged for the said composite supply.
Total amount shall have the same meaning for the
purpose of this pro
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business (i.e. tour operator service
procured from another tour operator)” shall be inserted;
(g) against serial number 23, for the existing item (ii) in column (3) and entries thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
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(ii) Services by way of house-keeping, such as
plumbing, carpentering, etc. where the person 2.5
supplying such service through electronic
Provided that credit
of input tax charged
on goods and
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commerce operator is not liable for registration
under sub-section (1) of section 22 of the Rajasthan
Goods and Services Tax Act, 2017.
services has not
been taken
[Please refer
Explanation
to
number (iv)].
(iii) Support services other than (i) and (ii) above.
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(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the
following new sub-clause (h) shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce
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against serial number 26, in column (3),-
(A) in item (i), after the existing sub-item (e), the following new sub-item (ea) shall
be inserted, namely: –
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i
“(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in
the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of
1975) respectively;”;
(B) for item (iii) and entries thereto in columns (3), (4) and (5), the following shall be
substituted, namely: –
'દà«àª°
(iii) Tailoring services.
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–
(iv) Manufacturing services on physical inputs (goods) owned by others, 9
other than (i), (ia), (ii), (iia) and (iii) above.
–
,,
(k) for the existing serial number 32 and entries thereto, the following shall be
substituted, namely:-
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32
Heading
9994
(i) Services by way of treatment of effluents by a
Common Effluent Treatment Plant.
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(ii) Sewage and waste collection, treatment and
disposal and other environmental protection
services other than (i) above.
(1) aga
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