In exercise of 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 the public interest so to do, hereby exempts, with immediate effect, from tax payable by an outdoor caterer, to the extent the rate of tax exceeds 5.5 percent, on the sale of cooked food and edible preparations for the purpose of any occasion at a place other than restaurants and hotels.

Explanation: Outdoor caterer means a caterer engaged in providing services in connection with catering at a place other than his own.

By Order of the Governor,

Bhawani Singh Detha,

Deputy Secretary to the Government