GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
Dated 06-Jul-2020
In exercise of the powers conferred by section 164 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 rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2020.
2. In the Rajasthan Goods and Services Tax Rules, 2017, with effect from the 01st day of April, 2020, in rule 7, for the Table, the following Table shall be substituted, namely: -
“Table
Sl. No. |
Section under which composition levy is opted |
Category of registered persons |
Rate of tax |
(1) |
(1A) |
(2) |
(3) |
1. |
Sub-sections (1) and (2) of section 10 |
Manufacturers, other than manufacturers of such goods as may be notified by the Government |
half per cent. of the turnover in the State or Union territory |
2. |
Sub-sections (1) and (2) of section 10 |
Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II |
two and a half per cent. of the turnover in the State or Union territory |
3. |
Sub-sections (1) and (2) of section 10 |
Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 |
half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory |
4. |
Sub-section (2A) of section 10 |
Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 |
three per cent. of the turnover of supplies of goods and services in the State or Union territory.’’. |
3. In the said rules, with effect from 20th February, 2020, in rule 109A:-
(i) in clause (a) of sub-rule (1):-
(a) for the words “Additional Commissioner” , the words “Special Commissioner” shall be substituted.
(b) for the words “Joint Commissioner” , the words “Additional Commissioner” shall be substituted.
(ii) in clause (b) of sub-rule (1):-
(a) for the words “Joint Commissioner” , the words “Additional Commissioner” shall be substituted.
(b) for the words “Deputy or Assistant Commissioner or State Tax Officer” , the words “Joint or Deputy or Assistant Commissioner” shall be substituted.
(iii) in clause (a) of sub-rule (2):-
(a) for the words “Additional Commissioner” , the words “Special Commissioner” shall be substituted.
(b) for the words “Joint Commissioner” , the words “Additional Commissioner” shall be substituted.
(iv) in clause (b) of sub-rule (2):-
(a) for the words “Joint Commissioner” , the words “Additional Commissioner” shall be substituted.
(b) for the words “Deputy or Assistant Commissioner or State Tax Officer” , the words “Joint or Deputy or Assistant Commissioner” shall be substituted.
[F.12(46)FD/Tax/2017-Pt-III-199] |