Seeks to make amendments in notification no. F.12(56) FD/Tax/2017-Pt-I-40 dated 29.06.2017 - F.12 (11)FD/Tax/2023-67 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: December 20, 2023 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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-40 dated 29th June, 2017, dated the 28 th June, 2017, namely: - In the said notification, (i) in Schedule IV- (a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation : specified actionable claim as defined in section 2(102A) of the RGST Act, 2017 means the actionable claim involved in or by way of (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming; ; (b) S. No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification, but defined in the Rajasthan Goods and Service Tax Act, 2017 (Act no. 9 of 2017), shall have the same meanings as assigned to them in the Act. 2. This notification shall come into force on the 1st day of October, 2023. [F.12 (11)FD/Tax/2023-67] By Order of the Governor (Namrata Vrishni) Joint Secretary to the Government