Amendment in Notification No. F.12(46)FD/Tax/2017-Pt-II-122 dated the 18th October, 2017 - F.12(46)FD/Tax/2017-Pt.-II-152 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 15, 2019 In exercise of the powers conferred by section 147 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 amendment in this department's notification No. F.12(46)FD/Tax/2017-Pt-II-122 dated the 18th October, 2017, namely:- In the said notification, (i) In the Table, the column number (2) against S. No. 1, after the entry, the following proviso shall be inserted, namely: - Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. [F.12(46)FD/Tax/2017-Pt.-II-152] By Order of the Governor (Bishnu Charan Mallick) Joint Secretary to the Government