GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: July 26, 2018
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification number F. 12(56)FD/Tax/2017-Pt-I-41 dated 29th June, 2017, as amended from time to time, with effect from 27 July, 2018, namely:
AMENDMENTS
In the Schedule of the said notification, - after the existing serial number 92 and entries thereto, the following new serial number 92A and entries thereto shall be inserted, namely:
"
92A. |
1401 |
Sal leaves, siali leaves, sisal leaves, sabai grass |
";
(ii) after the existing serial number 93A and entries thereto, the following new serial number 93B and entries thereto shall be inserted, namely:
93B. |
1404 90 90 |
Vegetable materials, for manufacture of jhadoo or broom sticks |
(iii) for the existing serial number 102A and entries thereto, the following shall be substituted, namely:
"
102A. |
2306 |
De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 |
";
(iv) after the existing serial number 114 and entries thereto, the following new serial numbers 114A and 114B and entries thereto shall be inserted, namely:
"
114A. |
44 or 68 |
Deities made of stone, marble or wood |
114B. |
46 |
Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope |
(v) for the existing serial number 117 and entries thereto, the following shall be substituted, namely:
"
117. |
48 or 4907 or 71 |
Rupee notes or coins when sold to Reserve Bank of India or the Government of India |
(vi) after the existing serial number 132 and entries thereto, the following new serial number 132A and entries thereto shall be inserted, namely:
"
132A. |
53 |
Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE ] |
(vii) after the existing serial number 146 and entries thereto, the following new serial number 146A and entries thereto shall be inserted, namely:
"
146A. |
9619 00 10 or 9619 00 20 |
Sanitary towels (pads) or sanitary napkins; tampons |
"; and
(viii) after the existing serial number 151 and entries thereto, the following new serial number 152 and entries thereto shall be inserted, namely:
"
152. |
Any Chapter under Chapter 71 |
Rakhi (other than those made of goods falling except 71) |
[F.12(56)FD/Tax/2017-pt-III-75] |