To bring renting of commercial property by an unregistered person to registered person under RCM to prevent revenue leakage - F.12(1)FD/Tax/2024-99 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 09, 2024 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 F. 12(56)FD/Tax/2017-Pt-I-51, dated the 29th June, 2017, namely: - In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: - 1 2 3 4 5AB Service by way of renting of any property other than residential dwelling. Any unregistered person Any registered person. 2. This notification shall come into force with effect from the 10 th day of October, 2024. [F.12(1)FD/Tax/2024-99] By Order of the Governor, (Dr. Khushaal Yadav) Joint Secretary to the Government