Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017.
F.12(56)FD\/Tax\/2017-Pt.-II-167 Dated:- 25-1-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: January 25, 2018
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan
\nGoods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being
\nsatisfied that it is necessary in the public interest so to do, on the recommendations of the
\nCouncil, hereby makes the following amendments in this department's notification number
\nF.12(56)FD\/Tax\/2017-Pt-I-50 dated 29th June, 2017, as amended from time to time, namely:-
\nAMENDMENTS
\n66
\nIn the Table of said notification,-
\n3A
\n19A
\n19B
\n(a) against serial number 3, in column (3), after the<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntries thereto, the following new serial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n39A = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n against serial number 81, for the existing entry in column (3), the following entry = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017.F.12(56)FD\/Tax\/2017-Pt.-II-167 Dated:- 25-1-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by sub-section (1) … Continue reading “Amendment in the Notification No. F.12(56)FD\/Tax\/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10664","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10664"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10664\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nnumbers 19A and 19B and entries thereto shall be inserted, namely: –
\nHeading Services by way of transportation Nil
\n9965
\nHeading
\n9965
\nof goods by an aircraft from
\ncustoms station of clearance in
\nIndia to a place outside India.
\nServices by way of transportation Nil
\nof goods by a vessel from customs
\nstation of clearance in India to a
\nplace outside India.
\nNothing contained in this
\nserial number shall apply
\nafter the 30th day of
\nSeptember, 2018.
\nNothing contained in this
\nserial number shall apply
\nafter the 30th day of
\nSeptember, 2018.
\n1
\n56
\n29A
\n36A
\n(e) against serial number 22, in column (3), after the existing item (b), the following
\nnew item (c) shall be inserted, namely:-
\n“(c) motor vehicle for transport of students, faculty and staff, to a person
\nproviding services of transportation of students, faculty and staff to an
\neducational institution providing services by way of pre-school education
\nand education upto higher <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9971
\nHeading Services by an intermediary of financial services Nil
\nlocated in a multi services SEZ with International
\nFinancial Services Centre (IFSC) status to a
\nNil
\ncustomer located outside India for international
\nfinancial services in currencies other than Indian
\nrupees (INR).
\nExplanation: For the purposes of this entry, the
\nintermediary of financial services in IFSC is a
\nperson,-
\n(i) who is permitted or recognised as such by the
\nGovernment of India or any Regulator appointed
\nfor regulation of IFSC; or
\n(ii) who is treated as a person resident outside
\nIndia under the Foreign Exchange Management
\n53A
\n65A
\n(International Financial Services Centre)
\nRegulations, 2015; or
\n(iii) who is registered under the Insurance
\nRegulatory and Development Authority of India
\n(International Financial Service Centre)
\nGuidelines, 2015 as IFSC Insurance Office; or
\n(iv) who is permitted as such by Securities and
\nExchange Board of India (SEBI) under the
\nSecurities and Exchange B<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHeading Services by way of fumigation in a warehouse of Nil Nil
\n9985 agricultural produce.
\n(I) against serial number 54, in column (3), after the existing item (g), the following
\nnew item (h) shall be inserted, namely:-
\n“(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(m) against serial number 60, in column (3), the existing expression “the Ministry of
\nExternal Affairs,\u201d shall be deleted;
\n(n) after the existing serial number 65 and entries thereto, the following new serial
\nnumber 65A and entries thereto shall be inserted, namely:-
\nHeading Services by way of providing information under the Nil Nil
\n9991 Right to Information Act, 2005 (Central Act No. 22 of
\n2005).
\n3
\nSank
\n66
\n66
\n(o) against serial number 66, in column (3),~
\n(i) after the existing item (a), the following new item (aa) shall be inserted,
\nnamely:-
\n“(aa) by an educational institution by way of conduct of entrance
\nexamination against consideration in t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be substituted, namely: –
\n“Services by way of right to admission to,-
\n(a) circus, dance, or theatrical performance including drama or ballet;
\n(b) award function, concert, pageant, musical performance or any sporting
\nevent other than a recognised sporting event;
\n(c) recognised sporting event;
\n(d) planetarium,
\nwhere the consideration for right to admission to the events or places as
\nreferred to in items (a), (b), (c) or (d) above is not more than Rs 500 per
\nperson.”.
\n[F.12(56)FD\/Tax\/2017-Pt.-II-167]
\nBy Order of the Governor
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
\npublication of this notification in part 4(c) of today's extra ordinary Gazette. It is
\nrequested that 10 copies of this notification may be sent to this<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n