Section 43(2) in Rajasthan Goods and Services Tax Rules, 2017
(2)The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax.[Explanation: For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude,-[***](b)the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances ; and(c)the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.]
