In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated 29th June, 2017, as amended from time to time, namely:-
AMENDMENT
I. In the table of the said notification,
(i) against serial number 3, -
(a) in item (iii), in column (3), for the existing expression "Government, a local authority or a Governmental authority", the expression "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted;
(b) in item (vi), in column (3), for the existing expression "a local authority or a governmental authority" the expression "a local authority, a Governmental Authority or a Government Entity" shall be substituted;
(c) in coulmn (5) against item (iii) of coulmn (3), for the existing expression the expression
"Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be" shall be substituted;
(d) in coulmn (5) against item (vi) of coulmn (3), for the existing expression the expression "Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Govermnent, Union territory or local authority, as the case may be" shall be substituted;
(e) in column (3), for the existing item (vii) and entries thereto in column (3) (4) and (5) and entries thereto, the following shall be substituted, namely:-
(ii) in coulmn (5) against item (ii) of coulmn (3), against serial number 8, for the existing expression "or" the expression "and" shall be substituted.
(iii) in coulmn (3) against serial number 8, for the existing item (vi), and entries thereto in columns (3), (4) and (5) , the following shall be substituted, namely: -
(iv) in columns (3) against serial number 9, for the existing item (v) and entries relating thereto in columns (3), (4) and (5) , the following shall be substituted, namely: -
(v) in columns (3) against serial number 10, for the existing item (i) and the entries relating thereto in columns (3), (4) and (5) , the following shall be substituted, namely: -
(vi) in columns (3) against serial number 15, for the existing item (v) and entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely: -
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
(vii) in column (3) against serial number 17, for the exisiting item (vi) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(viii) against serial number 26,in column (3), -
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: -
"(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (ii) in item (i),after sub-item (d), and before the existing sub-item (e), the following new sub-item shall be inserted, namely: -
"(da) printing of all goods falling under Chapter 48 or 49, which attract Rajasthan Goods and Services Tax @ 2.5per cent. or Nil;"
(iii) in item (i), after the existing sub-item (e), the following new sub-items (f), (g), (h) shall be added, namely: -
"(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";
(iv) after the existing item (i) and entries thereto and before the existing item (ii) and entries thereto, following new item (ia) and entries thereto in columns (3), (4) and (5) shall be inserted, namely: -
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract Rajasthan Goods and Services Tax @ 6per cent.
(v) in item (ii), after the existing sub-item (b), the following new sub-item (c) shall be added, namely: -
"(c) printing of all goods falling under Chapter 48 or 49, which attract Rajasthan Goods and Services Tax@ 2.5 per cent. or Nil.";
(vi) after the existing item (ii) and entries thereto, following new item (iia) and entries thereto in columns (3), (4) and (5) shall be added, namely: -
(vii) in item (iii), for the existing expression "and (ii)" the figures, brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted;
(i) in columns (3) against serial number 27, for the existing item (i) and entries relating thereto, in columns (3), (4) and (5) in, the following shall be substituted, namely: -
II. in clause 2 of the said notification, for the- existing expression "at item (i)", the expression "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted;
Ill. in clause 4 of the said notification, after the existing clause (viii), the following new clauses (ix) and (x) shall be added, namely: -
"(ix) "Governmental Authority" means an authority or a board or any other body,-
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90 per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under Article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,-
(i) set up by an Act of Parliament or State Legislature; or
with 90 per cent, or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union territory or a local authority.".
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government