The Finance Department, Govt. of Rajasthan on January 24, 2025, issued an amendment in the older notification no. F.12(56)FD/Tax/2017-Pt-I-51, dated June 29, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[Notification No. - S.O.107]
