In exercise of the powers conferred by section 99 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement.-

(1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2013.

(2) They shall come into force with immediate effect.

2. Amendment of rule 31.-

In clause (iii) of sub-rule (2) of rule 31 of the Rajasthan Value Added Tax Rules, 2006, for the existing expression "rupees five lacs", the expression "rupees ten lacs", shall be substituted

By order of the Governor.

(Mewaram Jat)

Deputy Secretary to the Government