The Government of Rajasthan on December 20, 2023, issued a notification to amend the notification no. 12(46)FD/Tax/2017-Pt.-II143, dated November 15, 2017, related to the exemption of all taxpayers from payment of tax on advances received in case of supply of goods.
The following amendment has been stated:
In the said notification, with effect from October 01, 2023, after the words and figures “composition levy under section 10 of the said Act”, the words and figures “, other than the registered person making a supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act,” has been inserted.
[Notification No. S.O.521]
