GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION

Jaipur, dated: July 26, 2018

In exercise of the powers conferred by sub-section (3) 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 and on being satisfied that it is necessary in the public interest so to do for the purpose of clarifying the scope and applicability of this department's notification number F.12(56)FD/Tax/2017-Pt-I-49 dated 29th June, 2017, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), with effect from 27 July, 2018, namely:

“Explanation: For the purposes of this item the term “business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.".

[F.12(56)FD/Tax/2017-pt-III-73]