Amendment of section 2, Rajasthan Act No. 9 of 2017

In section 2 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the principal Act,-

1. (i) in clause (61), after the existing expression “section 9” and before the existing punctuation mark “,”, the expression “of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (Central Act No. 13 of 2017)” shall be inserted with effect from the 1st day of April, 2025;
2. (ii) in clause (69),-

1. (a) in sub-clause (c), after the existing expression “management of a municipal” and before the existing expression “or local fund”, the expression “fund” shall be inserted;
2. (b) after the existing sub-clause (c) and before the existing sub-clause (d), the following new Explanation shall be inserted, namely:- “Explanation.- For the purposes of this sub-clause-
3. (a) “local fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;
4. (b) “municipal fund” means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;”; and
   • (iii) after the existing clause (116) and before the existing clause (117), the following new clause shall be inserted, namely:- “(116A) “unique identification marking” means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;”.