THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. F.12 (46) FD/Tax/2017 Pt-III-199 , dated: 06th July, 2020

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, on the recommendations of the Council, hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-

1. These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2020.

2. In the Rajasthan Goods and Services Tax Rules, 2017, with effect from the 01st day of April, 2020, in rule 7, for the Table, the following Table shall be substituted, namely:-

"Table

Sl. No.	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) of section 10	Manufacturers, other han manufacturers of such goods as may be notified by the Government	half per cent. of the turnover in the State or Union territory
2.	Sub-sections (1) and (2) of section 10	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II	two and a half per cent. of the turnover in the State or Union territory
3.	Sub-sections (1) and (2) of section 10	Any other supplier eligible for composition levy under subsections (1) and (2) of section 10	half per cent. of the taxable supplies of goods and services in the State or Union territory
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent. of the turnover of taxable supplies of goods and services in the State or Union territory.'

3. In the said rules, with effect from 20th February, 2020, in rule 109A:-

(i) in clause (a) of sub-rule (1):-

(a) for the words "Additional Commissioner", the words "Special Commissioner" shall be substituted.

(b) for the words "Joint Commissioner" , the words "Additional Commissioner" shall be substituted.

(ii) in clause (b) of sub-rule (1):-

(a) for the words "Joint Commissioner" , the words "Additional Commissioner" shall be substituted.

(b) for the words "Deputy or Assistant Commissioner or State Tax Officer" , the words "Joint or Deputy or Assistant Commissioner" shall be substituted.

(iii) in clause (a) of sub-rule (2):-

(a) for the words "Additional Commissioner", the words "Special Commissioner" shall be substituted.

(b) for the words "Joint Commissioner" , the words "Additional Commissioner" shall be substituted.

(iv) in clause (b) of sub-rule (2):-

(a) for the words "Joint Commissioner", the words "Additional Commissioner" shall be substituted.

(b) for the words "Deputy or Assistant Commissioner or State Tax Officer", the words "Joint or Deputy or Assistant Commissioner" shall be substituted.

By Order of the Governor,

NISHANT JAIN

Joint Secretary to the Government