Amendment in Notification No. F.12(11)FD/Tax/2023-64, dated the 20th December, 2023

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.... of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in this department's notification no. F.12(11)FD/Tax/2023-64, dated the 20^th December, 2023, namely: - In the said notification, after clause (iii), the following clause shall be inserted, namely: - "(iv) supply o....

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....tituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a). "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimat....

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....oods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (f). the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 ....