Retrospective exemption to certain activities and transaction in Schedule III to the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017).

Tax202323 sections

Statutory text

(1) The existing paragraphs 7 and 8 and the existing Explanation 2 in Schedule III to the principal Act, shall be deemed to have been inserted therein with effect from the 1st day of July, 2017.
(2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section
(1) been in force at all material times.

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