Amendment in the Notification F.12(56)FD/Tax/2017-pt-I-50 dated 29-06-2017, related to the exemptions on supply of services under RGST Act, 2017.

GST – States – F.12(56)FD/Tax/2017-Pt-III-070 – Dated:- 26-7-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 26, 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, with effect from 27 July, 2018, namely:- AMENDMENTS In the said notification, (i) in the Table,- (a) against serial number 4, in column (3), the the existing expression Central Government, State Government, Union territory, local authority or shall be deleted; (b) against serial number 5, in column (3), the existing expression Central Government, State Government, Union territory, local au

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cultural use. Nil Nil ; (e) against serial number 14, in column (3), for the existing expression declared tariff , the expression value of supply shall be substituted; (f) against serial number 19A, in column (5), for the existing number 2018 , the number 2019 shall be substituted; (g) against serial number 19B, in column (5), for the existing number 2018 , the number 2019 shall be substituted; (h) after the existing serial number 24 and entries thereto, the following new serial number 24A and entries thereto shall be inserted, namely:- 24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil ; (i) after the existing serial number 31 and entries thereto, the following new serial numbers 31A and 31B and entries thereto shall be inserted, namely:- 31A Heading 9971 or Heading 9991 Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (Central Act No. 46 of 1948)

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s Authority of India (FSSAI) to Food Business Operators. Nil Nil ; (m) after the existing serial number 55 and entries thereto, the following new serial number 55A and entries thereto shall be inserted, namely:- 55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil ; (n) after the existing serial number 65A and entries thereto, the following new serial number 65B and entries thereto shall be inserted, namely:- 65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation: mining lease holder means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (Central Act No. 67 of 1957), the rules made there under or the rules ma

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(o) after the existing serial number 77 and entries thereto, the following new serial number 77A and entries thereto shall be inserted, namely:- 77A Heading 9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil Nil ; (ii) after the existing clause (iii) of Explanation, the following new clause (iv) shall be added, namely:- (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing s

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