Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-51 dated the 29th June, 2017 - F.12(56)FD/Tax/2017-Pt.-III- 140 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: December 31, 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 further amendments in this department s notification No. F.12(56)FD/Tax/2017-Pt-I-51 dated the 29th June, 2017, as amended from time to time, namely :- In the said notification, - (i) in the Table,- (a) against serial number 1, in the entry in column (2), after item (g), the following proviso shall be inserted, namely: - Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) 12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 14. Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i) (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory. ; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- (h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures. . 2. This notification shall come into force on the 1st day of January, 2019. [F.12(56)FD/Tax/2017-Pt.-III- 140] By Order of the Governor, (Onkar Mal Rajotiya) Joint Secretary to the Government