In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely: -

1. Short title and commencement.-

(1) These rules may be called the Rajasthan Goods and Services Tax (Third Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. Amendment of rule 45.-

In sub-rule (1) of rule 45 of the Rajasthan Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, after the existing expression "where such goods are sent directly to a job-worker", occurring at the end, the following expression shall be added, namely:-

and where the goods are sent from one job-worker to another job-worker, the challan may be issued either by the principal or the job-worker sending the goods to, another job-worker:

Provided that the challan issued by the principal may be endorsed by the job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal:

Provided further that the challan endorsed by the job-worker may be further endorsed by another job-worker, indicating there in the quantity and description of goods where the goods are sent by one job-worker to another or are returned to the principal".

3. Substitution of rule 125.-

The existing, rule 125 of the said rules shall be substituted by the following, namely:-

"125. Secretary to the Authority.-

An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority.".

4. Amendment of rule 127.-

In clause (iv) of rule 127 of the said rules, after the existing expression "to furnish a performance report to the Council by the tenth", the expression "day" shall be inserted.

5. Amendment of rule 129.-

In sub-rule (6) of rule 129 of the said rules, for the existing expression "as allowed by the Standing Committee", the expression "as may be allowed by the Authority" shall be substituted.

6. Amendment of rule 133.-

After the existing sub-rule (3) of rule 133 of the said rules, the following new sub-rule (4) shall be added, namely:-

"(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules.",

7. Substitution of rule 134.-

The existing rule 134 of the said rules shall be substituted by the following, namely:-

'134. Decision to be taken by the majority,-

(1) A minimum of three members of the Authority shall constitute quorum at its meetings.

(2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote,".

8. Amendment of rule 137.-

In clause (c) of Explanation, appearing after rule 137 of the said rules,-

(i) in sub-clause (a), the existing expression "and", appearing at the end, shall be deleted;

(ii) in sub-clause (b), the expression "and" shall be added at the end; and

(iii) after sub-clause (b), so amended, the following new sub-clause (c) shall be added, namely:-

"(c) any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.".

9. Amendment of rule 138D.-

After the existing rule 138D of the said rules, the following new Explanation shall be added, with effect from the 1st of April, 2018, namely:-

"Explanation: For the purposes of this Chapter, the expressions 'transported by railways5, 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place,".

By Order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government