Amendment in the Notification F.12(56)FD/Tax/2017-pt-I-51 dated 29-06-2017, related to notifying the categories of services on which tax shall be paid under reverse charge mechanism. - F.12(56)FD/Tax/2017-Pt-III-071 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 26, 2018 In exercise of the powers conferred by sub-section (3) 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 makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-51 dated 29th June, 2017, with effect from 27 July, 2018, namely:- AMENDMENTS In the said notification, - (i) in the Table, after the existing serial number 10 and entries thereto, the following new serial number 11 and entries thereto shall be added, namely:- 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm A banking company or a non-banking financial company, located in the taxable territory. ; (ii) in the Explanation, after the existing clause (f), the following new clause (g) shall be added, namely: - (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. . [F.12(56)FD/Tax/2017-Pt-III-071] By Order of the Governor, (Anandhi) Joint Secretary to the Government