GST – States – F.12(56)FD/Tax/2017-Pt-III-069 – 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 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 notification,- (i) against serial number 7, in column (3), – (a) for the existing item (i) and entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (i) Supply, by way of or as
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r 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 in supplying the service has not been taken [Please refer to Explanation number (iv)] (b) in items (ii), (vi) and (viii),- (A) for the existing expression declared tariff', wherever occurring, the expression value of supply
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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. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 – ; (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 purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975)) supplied online which can be read on a computer or a hand held device.
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