Amendment of section 17, Rajasthan Act No. 9 of 2017.

In section 17 of the principal Act,-

1. (a) in the Explanation of sub-section (3), for the existing expression “except those specified in paragraph 5 of the said Schedule”, the following shall be substituted, namely:- “except,-
   • (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and
   • (ii) the value of such activities or transactions as may be prescribed in respect of clause
2. (a) of paragraph 8 of the said Schedule.”; and
3. (b) after the existing clause
4. (f) and before the existing clause
5. (g) of sub-section (5), the following new clause shall be inserted, namely:- “(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 (Central Act No. 18 of 2013);”.