GST – States – F.12(46)FD/Tax/2017-Pt-V-123 – Dated:- 16-10-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 16, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely 1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Twelfth Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 9th October, 2018. 2. Amendment of rule 89.- The existing sub-rule (4B) of rule 89 of the Rajasthan Goods and Services Tax Ru
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otification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 2017, the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted. . 3. Amendment of rule 96.- The existing sub-rule (10) of rule 96 of
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on 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the. benefit under notification number 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. . [F.12(46)FD/Tax/2017-Pt-V-123] By Order of the Governor, (Anandhi) Joint Secreta
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