Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-50, dated the 29th June, 2017 - F.12(1)FD/Tax/2021-83 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: December 01, 2021 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017), 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 further to amend this department's notification No. F.12(56)FD/Tax/2017-Pt-I-50, dated the 29th June, 2017, namely:- In the said notification, in the TABLE, - (i) against serial number 3, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017). ; 2. This Notification shall come into force with effect from 1 st day of January, 2022. [F.12(1)FD/Tax/2021-83] By order of the Governor (TINADABI) Joint Secretary to the Government