Exemption to persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis. - F.No.12(46)FD/Tax/2017-33 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, June 22, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act . This notification shall come into force with immediate effect. [F.12(46)FD/Tax/2017-33] By order of the Governor, (Shankar Lal Kumawat) Joint Secretary to the Government