Rajasthan GST Department vide Notification No. S.O. 451 having F.12(29)FD/Tax/2021-269, dated February 24, 2021, has notified the ‘Amnesty Scheme, 2021’ (“Scheme”) for rebate of tax and waiver of interest fee or penalty and for settlement of outstanding demands and disputes. The scheme states the benefits, condition and procedure for availing benefit under the Scheme.
The Scheme is applicable to all dealers or persons having outstanding demand or dispute under any Act specified under the Scheme in respect of period upto June 30, 2017, except outstanding demand or dispute in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution of India.
Entry 54 of the State List of the Seventh Schedule to the Constitution of India reads as below:
“54. Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.”
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/02/No.F.1229FDTax2021-269.pdf