Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt-I-51 dated 29-6-17 to specify services supplied by any Government/local authority to be taxed under Reverse Charge Mechanism. - F.12(56)FD/Tax/2017-Pt.-II-168 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in this department's notification number F.12(56)FD/Tax/2017-Pt-I-151, dated the 29 th June, 2017, as amended from time to time, namely:- AMENDMENTS In the said notification,- (i) in the Table, after the existing serial number 5 and entries thereto, the following new serial number 5A and entries thereto shall be inserted: namely:- 5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Rajasthan Goods and Services Tax Act, 2017. ; and (ii) in the Explanation, after the existing clause (e), the following new clause (f) shall be added, namely:- (f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 or the Insurance Act, 1938 (Central Act No. 4 of 1938), . [F.12(56)FD/Tax/2017-Pt.-II-168] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government