Notification Regarding prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases.
F.No.12(56)FD/Tax/2017-114 Dated:- 13-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OE RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
JAIPUR, dated: October 13, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter a
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e on such goods under notification number F.12(56)FD/Tax/2017-Pt-I-40 dated the 29th June, 2017.
2
Provided that nothing contained in this notification shall apply on or after 1st July, 2020.
Explanation: For the purposes of this notification, –
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification,
ANN
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