Seeks to amend Notification No F.12(56)FD/Tax/2017-Pt-I-55 dated 29.06.2017 - F.12 (11) FD/Tax/2023-Pt-I- 56 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 20, 2023 In exercise of the powers conferred by sub-section (5) 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-55, dated the 29th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). . 2. This notification shall come into force with effect from the 20th day of October, 2023. [F.12 (11) FD/Tax/2023-Pt-I- 56] By Order of the Governor, (Jaswant Singh) Joint Secretary to the Government