Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017.

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.... 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:- In the said notification,- (i) in the Table, - AMENDMENTS (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for the existing sub-item (c), the following sub-item shall be substituted, namely:- "(c) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);"; (II) after the existing sub-item (d), the following new sub-items (da) and (db) sha....

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.... an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;”; (C) for the existing item (ix) and the entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Rajasthan Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government En....

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....n (3), in item (v), for the existing expression "natural gas", the expression "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for the existing item (ii) in column (3) and entries thereto in columns (3), (4) and (5), the following shall be substituted, namely:- " (ii) Time charter of vessels for transport of goods. Provided that credit of input tax charged on goods (other than on 2.5 ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation number (iv)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 9 (d) f....

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....er to Explanation number (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. of Same rate State tax as applicable on supply of like goods involving transfer of title in goods. (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the existing expression "supplying the service", the expression ", other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; (g) against serial number 23, for the existing item (ii) in column (3) and entries thereto in columns (3), (4) and (5), the following shall be substitute....