Amendment in the Notification No. F.12(46)FD/Tax/2017/Pt-V-113 dated 13.09.2018 regarding exemption to the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance. - F.12(46)FD/Tax/2017-Pt-IV-125 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: October 23, 2018 In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) read with section 51 of the Rajasthan Goods and Services Tax Act, 2017 (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department s notification number F.12(46)FD/Tax/2017-Pt.-V-113 dated the 13th September, 2018, namely:- In the paragraph of the notification, the following proviso shall be inserted, namely:- Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1 st day of October, 2018. [F.12(46)FD/Tax/2017-Pt-IV-125] By Order of the Governor, (Anandhi) Joint Secretary to the Government