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 (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.

2. Amendment of rule 96.-

The existing sub-rule (10) of rule 96 of the Rajasthan Goods and Services Tax Rules, 2017 shall be substituted and shall be deemed to have been substituted by the following, with effect from the 23rd October, 2017, namely:-

"(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of this department's notification No. F.12 (46)FD/Tax/2017-Pt-II-122, dated the 18th October, 2017 or notification No. F. 12 (46)FD/Tax/2017-Pt-II-124 dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23ld October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.".

By Order of the Governor,

(Anandhi)

Joint Secretary to the Government