Amendments in the Notification Number F.12(56)FD/Tax/2017-Pt-I-41 dated the 29th June, 2017. - F.No.12(56)FD/Tax/2017-111 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: October 13, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, being satisfied that it is necessary in the public interest, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-41 dated the 29th June, 2017 , namely:- AMENDMENTS In the said notification,- 1. in the Schedule,- (i) after the existing serial number 122 and entries thereto and before the existing serial number 123 and entries thereto, the following new serial number 122A and entries thereto shall be inserted, namely:- 122A. 4907 Duty Credit scrips ; (ii) after the existing serial number 149 and entries thereto, the following new serial number 150 and entries thereto shall be added, namely: 150. - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants ; 2. in the Explanation, after the existing clause (iv), the following new clause (v), shall be added, namely: (v) The phrase Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is,- (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union territory or a local authority. 3, in ANNEXURE 1, after the existing clause (b), the following proviso shall be added, namely: - Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Joint Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name, (F.No.12(56)FD/Tax/2017-111] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary 10 the Government