The Government of Rajasthan on December 21, 2023, amended an older notification No. F.12(56) FD/Tax/2017-Pt.- I-40 dated June 29, 2017, related to rate schedule under the Rajasthan Goods and Service Tax Act, 2017.
The following has been stated: -
•In the said notification,
In Schedule IV- (a)after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely: - "227A which talks about the Specified actionable claim.
S. No. 228 and 229 and the entries relating thereto shall be omitted.
•In the Explanation, after clause (iv), the following clause shall be inserted, namely:
"(v) The words and expressions used and not defined in this notification, but defined in the Rajasthan Goods and Service Tax Act, 2017, shall have the same meanings as assigned to them in the Act."
This notification shall come into force from October 01, 2023.
The detailed notification is given in the document attached below.
[Notification No. S.O.520]