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.
F.12(56)FD/Tax/2017-Pt-III-070 Dated:- 26-7-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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 Go
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ied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural 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 a
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isting serial number 47 and entries thereto, the following new serial number 47A and entries thereto shall be inserted, namely:-
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards 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
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of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(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 1
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