Seeks to amend Notification No F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017 regarding insertion of proviso in entry no. 8 & 10 for services and omitting the entries in respect of Gambling and Betting from Annexure of scheme of classification of services

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..... FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 20, 2023 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of Section '9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government, on be .....

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..... A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only t .....

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..... central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48."; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words "totalisator or a license to" , the words "licensing a" shall be substituted; (b) in column (3), item .....

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