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, 2024.

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

2. Amendment of rule 53.-

The existing Explanation of sub-rule (1) of rule 53 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules, shall be deleted.

3. Amendment of rule 54.-

The existing Explanation of sub-rule (1) of rule 54 of the said rules shall be deleted.

By order of the Governor,

(Jaswant Singh)

Joint Secretary to the Government.