Amendment of Schedule III, Rajasthan Act No. 9 of 2017

In Schedule III to the principal Act,-

1. (i) in paragraph 8, after the existing clause (a) and before the existing clause (b), the following new clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:- “(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;”;
2. (ii) in Explanation 2, after the existing expression “For the purposes of” and before the existing expression “paragraph 8”, the expression “clause (a) of” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017;
3. (iii) after Explanation 2 so amended, the following new Explanation 3 shall be inserted and shall be deemed to have been added with effect from the 1st day of July, 2017, namely:- “Explanation 3.- For the purposes of clause (aa) of paragraph 8, the expressions “Special Economic Zone”, “Free Trade Warehousing Zone” and “Domestic Tariff Area” shall have the same meanings respectively as assigned to them in section 2 of the Special Economic Zones Act, 2005 (Central Act No. 28 of 2005).”