GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
Jaipur, dated: February 1,2022
In exercise of the powers conferred by clause (d) of sub-rule (14) of rule 138 of the Rajasthan Goods and Services Tax Rules, 2017, here in after referred to as the “said rules”, I, Ravi Jain, Chief Commissioner, State Tax, Rajasthan, after consultation with the Chief Commissioner of Central Tax, Jaipur Zone, hereby makes the following amendment in this department’s notification No. F.17(131)ACCT/GST/2017/3743, dated 06.08.2018, as amended from time to time, with effect from 01.04.2022, namely:—
In the said Notification,-
(i) In the table, after existing serial number 2 and the entries thereto, the following new serial number 3 and entries thereto shall be inserted, namely:-
ii) The existing proviso shall be substituted by the following, namely:-
“Provided further that document base carried even in respect of consignments exempted from intra-State e-way Bill and intra-city e-way Bill.”
(iii) after the existing proviso so substituted, the following explanation shall be added, namely:‑
Explanation:- For the purpose of this notification,-
(a) the word “City” shall be the municipal area as notified by the Government under the Rajasthan Municipalities Act, 2009 and the word “Intra-city” shall be construed accordingly.
(b) Where any city comprises of more than one municipal corporation, then the area notified for such municipal corporations shall be the area of the city.