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 (2) of rule 40 of Rajasthan Value Added Tax Rules, 2006, the State Government being of the opinion that it is expedient in the public interest so to do, 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, after the existing sixth proviso, the following new proviso shall be added, namely:-

"Provided further that in case contract awarded by M/s. Rajasthan Rajya Vidyut Utpadan Nigam Limited, Jaipur (hereinafter referred to as 'RRVUNL'), whether or not an EPC turnkey contract, by separate contract, for supply of equipments and erection, testing and commissioning, related to project for generation of power, awarded on or after 01.04.2012, no amount in lieu of tax shall be deducted by RRVUNL or any person authorized by it, subject to the condition that:-

(i) the dealer has opted for payment of fee in lieu of tax in terms of notification No. F.12(40)FD/Tax/2012-55 dated 23.08.2012.

(ii) the RRVUNL has deducted an amount of fee @ 1% from bill of payment made by it."

By order of the Governor,

(Dr. Ravikumar S.)

Dy. Secretary to Government