Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017.

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....makes the following amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-50 dated 29th June, 2017, as amended from time to time, namely:- AMENDMENTS 66 In the Table of said notification,- 3A 19A 19B (a) against serial number 3, in column (3), after the existing expression "a Governmental authority", the expression "or a Government Entity” shall be inserted; (b) after the existing serial number 3 and entries thereto, the following new serial number 3A and entries thereto shall be inserted, namely:- Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite s....

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....sportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.”; (f) after the existing serial number 29 and entries thereto, the following new serial number 29A and entries thereto shall be inserted, namely:- Heading Services of life insurance provided or agreed to be Nil 9971 or provided by the Naval Group Insurance Fund to Heading the personnel of Coast Guard under the Group 9991 Insurance Schemes of the Central Government. Nil (g) against serial number 36, in column (3), in item (c), for the existing expression "fifty thousand", the expression "two lakhs" shall be substituted; (h)....

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.... of India (International Financial Services Centres) Guidelines, 2015. (j) against serial number 45, in column.(3),- (i) in item (a), after the existing sub-item (ii), the following new sub-item (iii) shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after the existing sub-item (iii), the following new sub-item (iv) shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”; (iii) in item (c), after the existing sub-item (ii), the following new sub-item (iii) shall be inserted,....

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....nded, the following new sub-item (v) shall be inserted, namely:- "(v) supply of online educational journals or periodicals:"; (C) in the proviso, for the existing expression "entry (b)", the expression "sub-items (i), (ii) and (iii) of item (b)" shall be substituted; (D) after the existing proviso, the following new proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education upto higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in column (3), in item (c), for the existin....