Amendment in the Notification No. F.12(56)FD/Tax/2017-pt-I-49 dated 29-06-2017, related to the rate of tax for supply of services under RGST Act, 2017.
F.12(56)FD/Tax/2017-Pt-III-069 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 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, with effect from 27 July, 2018, namely:-
AMENDMENTS
In the Table of said notifica
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or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2: This entry excludes the supplies covered under the serial number 7 (v)
Explanation 3: “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation number (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
2.5
Provided that credit of input tax charged on goods and services used i
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ds, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and;
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
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(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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(iii) for the existing serial number 22 and entries relating thereto, the following shall be substituted, namely:-
22
Heading 9984 (Telecommunications, broadcasting and information supply services.)
(i) Supply consisting only of e-book
Explanation:
For the purp
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