TMI BlogRegarding reimbursement of State Tax due and deposited to hotels and tour operatorsX X X X Extracts X X X X X X X X Extracts X X X X ..... nt of State Tax due and deposited by hotels and tour operators (hereinafter referred to as beneficiary ), as mentioned in clause 3 below, registered under the Rajasthan Goods and Services Tax Act, 2017 on the following conditions:- 1. Operative Period :- This shall come into effect from 01.01.2022 and shall remain in force up to 31.03.2022. 2. Definitions :- (1) In this order, unless th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er shall not be applicable for stand-alone restaurants and clubs. 4. Reimbursement of State Tax due and deposited :- Beneficiary shall be entitled for reimbursement of State Tax due and deposited in the manner as may be prescribed to the extent as specified in column no. 2 of the table given below for the period as specified against each in column number 1 thereof, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of State Tax along with interest @18% p.a and penalty equal to the amount wrongly availed. 7. Beneficiary availing benefits under RIPS :- If entitlement certificate issued to any beneficiary under RIPS-2003 and/or RIPS-2010 and/or RIPS-2014 and/or RIPS-2019, the reimbursement shall stand reduced to the extent of benefits available under the said scheme(s). 8. Power to issue Guidelines an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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