Amendment status not verified — confirm the current text below against the official source.
(a) Supply of warehoused goods to any person before clearance for home consumption; [(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;]312 310 Substituted for “lottery, betting and gambling” vide RGST Ordinance 2023, dated 01.12.2023. 311 RGST (Amendment ) Ordinance, 2023 dated 01.12.2023 has been repealed vide RGST (Amendment ) Act, 2024 dated 30.01.2024 wef. 01.10.2023. 312 Inserted vide the Rajasthan Goods and Services Tax (Second Amendment) Act, 2025 dated 24-09-2025 w.e.f 01-10-2025. Page 216 of 217 (b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.]313]314 [9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.