section 5
Amendment of section 23, Rajasthan Act No. 9 of 2017.
The Rajasthan Goods And Services Tax (Amendment) Act, 2023Tax202323 sections
Statutory text
For the existing sub-section
- (2) of section 23 of the principal Act, the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- “(2) Notwithstanding anything to the contrary contained in sub-section
- (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.”.
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