In exercise of the powers conferred by sub-section (2) of section 20 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), read with sub-rule (6) of rule 40 of the Rajasthan Value Added Tax Rules, 2006, the State Government, hereby makes the following amendment in this department's notification no. F.12(63)FD/Tax/ 2005-81 dated 11.08.2006, as amended from time to time, with immediate effect, namely:-

AMENDMENT

In the said notification for the existing expression "shall deduct, in lieu of tax, an amount equal to 3% of such sum:", the expression "shall deduct, in lieu of tax, an amount equal to 3% of such sum, if payment is made to a dealer registered under the Act and an amount equal to 4% of such sum, if payment is made to any person other than a dealer registered under the Act, as the case may be:" shall be substituted.

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government