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 the Rajasthan Value Added Tax Rules, 2006, the State Government hereby with immediate effect 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, namely :-

AMENDMENT

In the said notification, the existing first proviso shall be substituted by the following, namely:-

"Provided that in case of contractors having exemption certificate under notification issued under section 8 of the Act, the awarder or any person authorized by him shall deduct in lieu of tax an amount equal to rate of exemption fee as mentioned in the said exemption certificate."

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government