THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. F.12(56)FD/Tax/2017- 90 Dated 21st September, 2017

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49, dated the 29th June, 2017, as amended from time to time, namely: -

AMENDMENT

In the table of said notification, in column (3) against serial number 3, for the existing item (vi) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-

"(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Rajasthan Goods and Services Tax Act, 2017.

(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

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By Order of the Governor

(Shankar Lal Kumawat)

Joint Secretary to the Government