The Department of Finance, Govt. of Rajasthan on October 30, 2026, amended an older notification No. F. I2(46)FD/Tax/2017-Pt.V-152, dated March 30, 2020, related to the expansion of Eligible Supplies for Input Tax Credit Refund.
The following has been stated: -
• The Government has amended the relevant GST notification to expand the categories of supplies covered under the prescribed provisions.
• The amendment includes supplies made to registered persons, exports, supplies received from unregistered persons where tax is payable under the Reverse Charge Mechanism (RCM), and import of services.
• The amendment shall come into force with effect from January 01, 2027.
[Notification No.: F.I2 (4) FD/Tax/2026- 48]
