Seeks to amend Notification No. 50/2017- State Tax (Rate) dated 29th June, 2017 - F.12(15)FD/Tax/2022-90 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: December 30, 2022 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, subsection (1) and (3) 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 the notification of the Government of Rajasthan No. F.12(56)FD/Tax/2017-Pt-I-50 dated the 29th June, 2017, namely:- In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of January, 2023. [F.12 (15) FD/TAX/2022-90] By Order of the Governor (Namrata Vrishni) Joint Secretary to the Government