Notification for Amendment in Notification No. F.12(56)FD/Tax/2017-Pt.-III-136 dated 14-11-2017 regarding concessional rate of state tax on certain goods supplied to certain research institutes. - F.12(56)FD/Tax/2017-Pt.-II-174 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 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) read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-III-136, dated the 14 th November, 2017, namely:- AMENDMENTS In the said notification,- (1) in the Table,- (a) against serial number 1,- (i) in column (2), for the existing entry, the. following entry shall be substituted, namely:- Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; and (ii) in column (4), for the existing expression Department of Scientific and Research , the expression Department of Scientific and Industrial Research shall be substituted; (b) against serial numbers 2, in column (4), for the existing expression Department of Scientific and Research , the expression Department of Scientific and Industrial Research shall be substituted; and (e) against serial numbers 4, in column (4), for the existing expression Department of Scientific and Research , the expression Department of Scientific and Industrial Research shall be substituted; and (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1, so numbered, the following new Explanation 2 shall be inserted, namely: - Explanation 2: For the the purposes of this notification, exemption be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15 th November, 2017. . [F.12(56)FD/Tax/2017-Pt.-II-174] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government