Notification Regarding prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases.

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..... (1) 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 notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs T .....

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..... Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation: For the purposes of this notification, - (i) "Tariff item", "sub-heading" "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 (Central Act No. 51 of 1975). (ii) The rules for the .....

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