THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. S.O. 395. No.F.12(22)FD/Tax/10-91- Dated 9th March, 2010

In exercise to the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in public interest so to do, hereby makes the following amendments in this Department' notification No. F.12(63)FD/Tax/ 2005- 80 dated 11.08.2006 (as amended from time to time), namely:-

AMENDMENTS

1. In clause (3) of the said notification, for the existing expression "No such application shall be entertained after expiry of one year from the date of award of the contracts" the expression "However, delay in case of second year or part thereof can be condoned on payment of a late fee of rupees five thousand and no application shall be entertained after expiry of two year from the date of award of the contracts" shall be substituted.

2. In the List appended to the said notification before the existing item number 2 and entries thereto, the following new item number 1 and entries thereto shall be inserted, namely :-

Works contract where the cost of material does not exceed five percent of the total contract amount.

0.25%"

3. In column number 2 against item number 4, for the existing expression "item numbers 2 and 3" the expression "item number 1, 2 and 3" shall be substituted.

By Order of the Governor,

(Vaibhav Galriya),

Deputy Secretary to Government.