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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Rajasthan Amends GST Notification: Sponsorship Services by Corporates Now Under Forward Charge Mechanism, Changes in Clauses 4 & 5AB.</h1> The Government of Rajasthan has amended a notification from June 29, 2017, under the Rajasthan Goods and Services Tax Act, 2017. The amendment involves changes to the tax treatment of sponsorship services provided by body corporates, now subject to the Forward Charge Mechanism. Specifically, in the notification's table, for serial number 4, the phrase 'other than a body corporate' is added after 'Any person,' and for serial number 5AB, the phrase 'other than a person who has opted to pay tax under composition levy' is added after 'Any registered person.'