WHEREAS, the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) has been brought into force w.e.f. 1st July, 2017;

AND WHEREAS, with introduction of the Tripura State Goods and Services Tax Act, 2017 in Tripura, all the taxable goods listed under the Tripura Value Added Tax Act, 2004, have been removed, other than the goods namely, petroleum crude, motor spirit (commonly known as petrol), high speed diesel, aviation turbine fuel, natural gas and alcoholic liquor for human consumption;

AND WHEREAS, deletion of the provisions in respect of display of registration certificate in conspicuous place of business premises, from the Tripura VAT Rules, 2005 is required for the purpose of ease of doing business;

NOW, THEREFORE, in exercise of the powers conferred under Section 87 of the Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), the State Government hereby makes the following rules to further amend the Tripura Value Added Tax Rules, 2005:

1. Short title and commencement:

(1) This Rules may be called the 'Tripura Value Added Tax (Seventh Amendment) Rules, 2021;

(2) They shall come into force from the date of its publication in official gazette.

2. Deletion of Rule - 13:

Rule 13 of the Principal Rules shall be deleted.

By order of the Governor,

(Apurba Roy)

Secretary,

Government of Tripura,

Finance Department