Amendment in Notification No.F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017. - F.No.12(56)FD/Tax/2017-Pt-III-106 - Rajasthan SGST

Classification of Government Entities under GST revised, linking supplier reliefs to procurement nexus and input tax credit conditions.

The notification amends service classifications and conditional exemptions under the Rajasthan GST framework by expanding recipient categories to include Governmental Authority and Government Entity, subjecting supplies to a procurement nexus for eligibility. It reclassifies multiple service entries-notably composite works contracts with predominant earthwork, offshore E&P works, construction, transport and leasing services-assigning specific tax alignments and imposing restrictions on input tax credit claims. Two new definitions establish criteria for Governmental Authority and Government Entity based on statutory origin and minimum government participation.