Notification Issued 31.3.06 457 G 155 D3c99c71

User Manual: 457 G 155

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555( 1)

FINANCE DEPARTMENT
TAX DIVISION
Jaipur, March 31st, 2006
In pursuance of clause 3 of Article 348 of the Constitution of India, the
Governor is pleased to authorise the publication in the Rajasthan Gazette of the following
translation in the English language of Finance Department, Tax Division Notification No.
F.12(63)FD/Tax /2005-154, 157-160, 164-175, Notification No. F.2(9)FD/Tax/06-155 to
156 and Notification No.F.12(14)FD/Tax/2006-161 to 163 dated March 31st, 2006.
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.454.? In exercise of the powers conferred by sub-section (3) of section 1 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State
Government hereby appoints the 1st day of April 2006, as the date on which the said Act
shall come into force.
[No.F.12(63)FD/TAX/2005-154]
By Order of the Governor,
(Subir Kumar)
Deputy Secretary to Government

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.455.? In exercise of the powers of conferred by sub-section (1) of section 9 of the
Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the
opinion that it is expedient in the public interest, so to do, hereby orders that the stamp
duty shall be reduced from 11 percent to 6.5 (Six and half) percent on the instruments
executed and presented for registration.
This shall be have effect from 1 st April, 2006.
[No.F.2(9)FD/Tax/06-155]
By Order of the Governor,
(Mukund Sohoni)
Deputy Secretary to the Government
Finance (Revenue) Department

555(2)

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FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.456.? In exercise of the powers of conferred by sub-section (1) of section 9 of the
Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government hereby makes
the following amendment in notification No. F.2(11)/FD/Tax/2003-110 dated 14.1.04 (as
amended from time to time) previously issued by this department, namely:AMENDMENT
In point No. 2 of the said notification for the existing expression "reduced @ of
5.5 percent ", the expression "reduced @ of 5 percent", shall be substituted.
This shall have effect from 1 st April, 2006.
[No.F.2(9)FD/Tax/06-156]
By Order of the Governor,

(Mukund Sohoni)
Deputy Secretary to the Government
Finance (Revenue) Department
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O. 457.? In exercise of the powers conferred by sub-section (1) of section 20 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 04 of 2003) and in
supersession of all the notifications relating to payment of tax issued under the repealed
Act, the State Government hereby notifies that the class of dealers specified in Column
No.1 of the Schedule appended hereto shall pay tax at such intervals as specified against
each in Column No.2 thereof.
SCHEDULE
Column No.1
a. Dealers with annual tax liability of
rupees forty crores and above for the
year preceding to the current
assessment year.

Column No.2
By the 15th day of the month in respect of
tax charged or collected from 1st day to 10th
day of the month, for the tax charged or
collected from 11th day to 20th day of the
month up to 25 th day of the month and for
the tax charged or collected from the 21st
day of the month up to the end of the
month, shall be deposited within five days

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b. Dealers with annual tax liability of
rupees sixty lacs and above but less
than rupees 40 crore for the year
preceding to the current assessment
year.

c. Dealers with annual tax liability of
rupees twenty thousand and above but
below rupees sixty lacs for the year
preceding to current assessment year.
d. Dealers dealing in all kinds of stones
in all their forms, whether used as
building material or otherwise,
including marble, granite, etc.
e. Dealers who have exercise option
under sub-section (2) of section 3 of the
Act.
f. Dealers not covered by clauses (a),
(b), (c), (d) and (e) above.

555( 3)

from the closing of the month.
By the 20th day of the month in respect of
tax charged or collected up to 15th day of
the month and for the tax charged or
collected from the 16th day of the month up
to the end of the month, shall be deposited
within seven days from closing of the
month.
Monthly- within 14 days from the closing of
each month.

Immediately on completion of transaction
of sale or purchase where such goods pass
through check-post established under
section 76 of the Act.
Quarterly within 14 days from the closing
of each quarter.
Quarterly within 14 days from the closing
of each quarter.

This shall have effect from April 1, 2006.
[No.F.12(63)FD/Tax/2005-157]
By Order of the Governor,

(Subir Kumar)
Deputy Secretary to Government

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.458.? In exercise of the powers conferred by section 4 and section 8 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State
Government being of the opinion that it is expedient in the public interest so to do,
hereby substitutes Schedule I to VI appended to the said Act by the following Schedule I
to VI, namely.-

555(4)

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SCHEDULE I
(See sub-section (1) of section 8)
GOODS EXEMPT FROM TAX
S.
No.
1
1.

2.

Description of Goods
2
Agricultural implements manually operated or animal driven or
tractor or power driven, spare parts and accessories thereof,
namely;
(a) Ordinary Agricultural implements: 1. Hand Hoe (Khurpa or
Khurpi); 2. Spade; 3. Gandasa; 4. Pick i.e. khudali; 5. Axe; 6.
Khanta; 7. Belcha; 8. Patela; 9. Hand-driven chaff cutters and
their parts (except bolts, nuts and springs); 10. Sickle; 11.
Beguri; 12. Hand-wheel hoe; 13. Horticultural tools like
budding, grafting knife, secateur, pruning shear or hook, hedge
shear; sprinkler, rake; 14. Sprayer, duster and sprayer-cumduster; 15. Soil injector; 16. Jandra; 17. Wheel barrow; 18.
Winnowing fan or winnower; 19. Dibbler; 20. Puddler; 21.
Fertilizer seed broadcaster; 22. Maize Sheller; 23. Groundnut
decorticator; 24. Manure or seed screen; 25. Flame gun; 26.
Seed grader; 27. Tasla includes Ghamela, Tagari and Parat,
made of ferrous metal; 28. Tangli; 29. Sprayer and drip
irrigation equipment.
(b) Animal driven agricultural implements:
1. Plough including disc-plough; 2. Teeth of the plough; 3.
Harrow; 4. Cultivator; 5. Seed drill, fertilizer drill, seed-cumfertilizer drill; 6. Tiller with or without seeding attachment; 7.
Land-leveller or scoop; 8. Chaff cutters and their parts (except
bolts, nuts and springs); 9. Axles and rims of animal-driven
vehicles; 10. Persian wheel and spare parts; 11.Roller; 12.Yoke;
13. Planter; 14. Plank or float; 15.Ridger; 16.Ditcher; 17. Bund
former; 18.Thrasher or palla; 19. Transplanter; 20. Reaper;
21.Mower; 22.Sugar cane crusher; 23. Cane juice boiling pan
and grating; 24. Cart.
(c) Tractor or power driven Agricultural Implements: 1.
Thrasher 2. Chaff Cutters and their parts (except bolts, nuts and
springs) 3. Winnower 4. Disc Plough 5. Cultivator 6. Harrow 7.
Tillers with or without seeding attachments 8. Seed drills 9.
Land levelers.10. Trolley of tractor.
Aids and implements used by handicapped persons/ Artificial
Hearing Aids, Artificial Limbs, Audiometer, Braille writer,
Braille Typewriter, Braille Shorthand Writer, Braille frame,
Braille Instrument, Braille Thermometer, Braille Lactometer,
Braille Barometer, Braille printing machine, Braille paper,
Braille books, Braille slate and Braille watch, Crutches and
calipers for disabled persons, Speech trainer, Tricycle used by
disabled persons, Wheeled chair used by disabled persons.

Conditions,
if any
3

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3.

4.
5.
6.
7.
8.
9.
10.

11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.

24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.

jktLFkku jkt&i=] ekpZ 31] 2006

Aquatic feed, poultry feed and cattle feed, including grass, hay
and straw, gwar churi, gwar korma, supplement and husk of
cereals and pulses, concentrates and additives and de-oiled cake.
Betal leaves
Books and periodicals and journals including maps charts and
globe
Charcoal
Coarse grains namely maize, jowar, bajra and flour thereof.
Condoms and contraceptives
Cotton & silk yarn in hank
Charkha, Amber Charkha, Handlooms and their parts and
accessories, Handloom fabrics and Gandhi Topi, All khadi
garments/ goods and made ups.
Curd, Lussi, butter milk and separated milk.
Electrical energy
Earthen pot.
Fire wood except Casuarina and Eucalyptus timber; gobar ke
kande.
Fresh milk and pasteurized milk other than UHT milk and
skimmed milk powder
Fresh plants, saplings and fresh flowers
Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds
Fresh vegetables and fruits
Garlic, ginger, dried vegetables e.g. kair, sangari but excluding
chilies, when not sold in sealed containers.
All types of bangles (except those made from precious metals).
Human Blood & blood plasma
Indigenous handmade musical instruments, components and
parts thereof
Kumkum, Bindi, Alta & Sindur, mahawar, mehandi leaves and
its powder, kajal, surma, hair pins, hair band, hair clip (other
than that of precious metals), rubber band, safety pin, Chutila
Meat, fish, prawn & other aquatic products when not cured or
frozen, eggs, livestock and animal hair
National flag
Organic manure
Non-judicial stamp paper sold by Govt. Treasuries, postal items
like envelope, postcard etc. sold by Govt. rupee note & cheques.
Raw wool and waste thereof.
Semen including frozen semen
Slate and slate pencils
Silk worm laying cocoon & raw silk.
Tender green coconut and watery coconut.
Toddy, Neera and Arak
Bread (branded or otherwise) Excluding pizza bread
Salt (branded or otherwise)
Water other than aerated, mineral, distilled, medicinal, ionic,

555( 5)

555(6)
37.
38.
39.
40.
41.
42.
43.
44.

45.
46.
47.
48.
49.

50.
51.
52.
53.
54.
55.
56.

57.
58.

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battery, de-mineralized water and water sold in container.
Pappad, Bari and Mangori
Goods taken under customs bond for re-export after
manufacturing or otherwise
Textile and fabric on which additional excise duty was leviable
but exempted by the Government of India.
Tobacco on which additional excise duty was leviable but
exempted by the Government of India.
Sugar on which additional excise duty was leviable but
exempted by the Government of India.
Kirpan
Prasdam by religious institutions including mishri, makhana,
batasha as part of prasad, panchamritam, namakatti and vibhuti.
Rakhi and Sacred thread, commonly known as yagyopavit,
harmala (mala made of cotton / silk / zari yarn), mod, turra,
kalangi and mangalsutra.
Religious pictures not for use as calendar and Panchang, and
Idols of deities made of stone or marble.
Chalk stick, Takhti and unbranded school bags upto Rs. 200/Idols made of clay or plaster of paris and Clay lamps
Muddhas made of sarkanda, ban, moonj, phool buhari jhadoo
and Unbranded broomsticks
Puffed rice, commonly known as Muri, flattened or beaten rice,
commonly known as Chira, parched rice, commonly known as
khoi, kheel, murmura, poha and parched gram.
Husk including groundnut husk
Leaf plates and cups-pressed or stitched
Kites, manja and charkhi.
Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya and
Sabudana.
Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti,
shankh, roli and moli.
Handicrafts including blue pottery and puppets.
Seeds of grass, vegetables and flowers; seeds certified by the
certification agency under the Seeds Act, 1966 (54 of 1966),
when sold in sealed bags or containers.
Rajasthani audio / video music cassettes including CD and
DVD.
Unbranded rubber / plastic / rexine Footwear having maximum
retail price less than Rs.200/- per pair.

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555( 7)

SCHEDULE II
[See sub-section (3) of section 8]
EXEMPTION TO PERSONS OR CLASS OF PERSONS
S.
No.
1
1.
2.
3.

Category of person / Persons

Conditions, if any

2
United Nations Organization and its constituent
agencies.
Foreign Diplomatic Missions and their Diplomats.
Aviation turbine fuel to any Airlines establishing
‘HUB’ in the State.

3

One year from the date of
commencement of HUB.

SCHEDULE III
[See section 4]
GOODS TAXABLE AT 1%
S.
No.
1
1.
2.
3.

Description of Goods
2
Bullion
Gold , silver and platinum ornaments.
Precious and semi-precious gems and stones,
synthetic gems and stones (including kharad),
pearls (whether real or cultured), agate and
diamond.

Rate of Tax Conditions,
%
if any.
3
4
1
1
1

SCHEDULE IV
(See section 4)
GOODS TAXABLE AT 4%
S. No.
1
1.
2.

3.
4.

5.

Description of Goods
2
Agriculture implements other than mentioned in
Schedule-I.
All equipments for communications such as, private
branch exchange (PBX) and Electronic Private
Automatic Branch Exchange (EPABX) and
components and part thereof
All intangible goods like copyright, patent, REP
license etc.
All kinds of bricks including fly ash bricks, refractory
bricks and asphaltic roofing earthen tiles and
refractory monolithic.
All metal castings

Rate of Conditions,
Tax %
if any.
3
4
4
4

4
4

4

555(8)
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

22.
23.
24.
25.
26.
27.
28.

29.
30.
31.
32.
33.
34.
35.
36.
37.

jktLFkku jkt&i=] ekpZ] 31] 2006
All types of yarn other than cotton and silk yarn in
hank and sewing thread and waste.
All utensils including pressure cookers/ pans except
utensils made of precious metals.
Animal shoe nails
Appalam, vadam and vathal
Arecanut powder and betel nut
Article made of rolled gold and imitation jwellary
Atukulu
Bamboo
Bamboo matting
Bearings
Bed sheet, pillow cover and other textile made-ups.
Beedi leaves and Tendu leaves
Beehive
Beltings
Bicycles, tricycles, cycle rickshaws and parts,
components, accessories, tyres and tubes thereof
Bio-fertilizers and Micronutrients also plant growth
promoters and regulators, herbicides, rodenticide,
insecticide, weedicide etc.
Bitumen
Bone meal
Buckets made of iron and steel, aluminium, plastic or
other materials (except precious materials)
Bukhari
Candles
Capital goods means plant and machinery including
parts and accessories thereof.
Centrifugal, mono-bloc and submersible pump sets
including hose-collar, hose-socket, hose-connector,
hose-clip, hose-nipple, foot-valve and delta starter for
water handling and parts thereof.
Chemical fertilizers and pesticides.
Chikon Products.
Clay including fireclay, fine china clay, ball clay
Coal tar
Coconut fibre
Coconut in shell and separated kernel of coconut other
than kopra
Coffee beans and seeds, cocoa pod and beans, green
tea leaf and chicory
Coir and Coir products excluding coir mattresses
Combs

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4
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38.
39.
40.
41.
42.
43.

44.
45.
46.

47.
48.
49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.

jktLFkku jkt&i=] ekpZ 31] 2006

Computer stationery
Cotton and cotton waste
Crucibles
Cups, glasses, plates, forks and spoons made of paper,
plastic or thermocol.
Declared goods as specified in Section 14 of the
Central Sales Tax Act., 1956
Drugs and medicines including vaccines, syringe and
dressings medicated ointment produced under drugs
licence, light liquid paraffin of IP grade.
Edible oils and oil cake
Electrodes
Embroidery or zari articles, that it to say, imi, zari,
kasab, salma, dabka, chumki, gota sitara, naqsi, kora,
glass bead, badla,.
Exercise book, graph book, and laboratory note book
Feeding bottles, nipples
Ferrous and non-ferrous metals and alloys, nonmetals, such as aluminum, copper, zinc and extrusions
of those.
Fibres of all types and fibre waste.
Flour, Atta, Maida, Suji, Besan etc.
Fly ash
Fried grams
Gabba
Gur, jaggery and edible variety of rab gur
Gypsum
Hand pumps and spare parts and fittings
Handmade safety matches
Hawan samagri including agarbatti and sambrani.
Herb, bark, dry plant, dry root, commonly known as
jari booti and dry flower,
Honey
Hose pipe and fittings thereof
Hosiery goods
Bran of cereals.
I.T. products as specified in Part-A of this Schedule.
Ice
Incense sticks commonly known as agarbati,
dhupkathi or dhupbati.
Industrial cables (High voltage cables, XLPE Cables,
jelly filled cables, optical fibre cable)
Industrial Inputs as specified in Part-B of this
Schedule.

555( 9)
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4

555(10)
70.
71.
72.
73.
74.

75.
76.
77.
78.
79.
80.
81.
82.
83.
84.

85.
86.
87.
88.
89.
90.
91.
92.

jktLFkku jkt&i=] ekpZ] 31] 2006
Insulators
Kangri
Kattha
Kerosene oil sold through PDS
Kerosene lamp / hurricane lantern, kerosene wick
stove, kerosene pressure stove, petro-max pressure
lamp, glass chimney and petro-max gas mantle and
accessories and parts thereof.
Khandasari
Khoya/ Khoa
Knitting wool
Lai
Lac and chapadi.
Lignite
Lime, Lime stone, clinker and dolomite.
Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa
Olefin Sulphonate
Loi
Mat locally known as madur, made wholly or
principally of cypercus corymlosus known as gola
mathi, madurkathi or cyperus.
Mat sticks and reed obtainable from Cyperus Kathi,
mutha or Cyperus Malaccensis.
Medical equipment / devices and implants.
Mekhla Chaddar
Moulded plastic footwear , hawai chappals and straps
thereof
Murmuralu, pelalu, atukulu
Newars
Non-mechanised boats
Nuts, bolts, screws, fasteners , Fitting for doors,
window and furniture including (1) hinges-butt, piano,
narrow, tee, handles for locks, furniture handles,
furniture knobs, drawer channel, furniture fitting,
furniture hinges, furniture catchers, (2) nails, revets,
cotter pins, staples, panel pins, blue cut taks, hob nails,
stars, studs, iron heels, bullock and horse shoes and
nails, (3) chains of all kinds, (4) all kinds of metal
sections, including slotted angles, shelves and
accessories,(5) rods, rails, channels and curtain
fittings,(6) tower bolts, handles, aldrops, window stay,
gate hook, door stopper, brackets, card clamp, clips,
corners, washers, eyelets, hooks and eyes, hangers,

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4
4
4
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4
4
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93.
94.
95.
96.
97.
98.
99.
100.
101.
102.
103.
104.
105.
106.
107.

108.
109.
110.
111.
112.
113.
114.
115.
116.
117.
118.
119.
120.
121.

jktLFkku jkt&i=] ekpZ 31] 2006

hasps, pegs, pelmet fittings, sliding door fittings,
stoppers, suspenders, springs, magic eyes, trolley
wheels, pulleys and holdfasts,(7)wire brushes, (8) wire
mesh and metal mesh
Oil seeds
Ores and minerals excluding (i) all kinds of building
stones (ii) marble and (iii) granite in all their forms.
Packing Material
Paddy, rice, wheat and pulses in whole grain, split or
broken form.
Paper, newsprint, paper board and waste thereof
Pattu
Pipes of all varieties including G.I. pipes, C.I. pipes,
ductile pipes and PVC pipes.
Pizza bread
Plantain leaves
Plastic granules, plastic powder, master batches and
scrap
Porridge
Printed materials including diary, calendar etc.
Printing ink excluding toner and cartridges.
Processed meat, poultry and fish
Processed or preserved vegetables and fruits including
fruit jam, jelly, pickle, fruit squash, paste, fruit drink
and fruit juice (whether in sealed containers or
otherwise)
Pulp of bamboo, wood and paper
Quandakari
Rail coaches, engines and wagons and parts thereof.
Rattan, reed (in Malayalam)
Readymade garments
Renewable energy devices and spare parts
Rice bran
River sand excluding bajari
Sabai grass and rope
Safety matches
Sattu
Sewing machines, its parts and accessories
Ship and other water vessels
Silk fabric excluding handloom silk fabric, not
covered under Schedule I.

555( 11)

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555(12)
122.
123.
124.
125.
126.

127.
128.
129.
130.
131.
132.
133.
134.
135.
136.
137.
138.
139.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.

jktLFkku jkt&i=] ekpZ] 31] 2006
Sirali, bageshi, barroo, date leaves, baskets, handmade
sooma and germa, made only of bamboo
Skimmed milk powder and UHT milk.
Solvent oils other than organic solvent oil.
Spectacles, parts and components thereof, contact lens
and lens cleaner
Spices (when sold in unmixed form whether loose or
in packages) including cumin seed, aniseed, turmeric,
dry chilies, dhaniya, methi, ajwain, suwa, amchoor,
asaliya, kathodi and hing (Asafoetida).
Sports goods excluding apparels and footwear
Stainless Steel sheets
Starch and sago
Sugar not covered under Schedule I.
Sweetmeat (Deshi)
Tamarind, tamarind seed and powder
Tapioca
Tea
Textile and fabrics not covered under Schedule I.
Tobacco not covered under Schedule I.
Tools
Toys excluding electronic toys
Tractors including parts, accessories and tyre-tube
thereof.
Transformers
Transmission towers
Umbrella, garden umbrella and parts thereof
Unprocessed green leaves of tea
Used cars.
Vanaspati (Hydrogenated Vegetable Oil) and Deshi
Ghee
Vegetable oil including gingili oil and bran oil
Wet dates
Willow vicker
Wooden crates
Writing Ink
Writing Instruments, geometry boxes, colour boxes,
crayons and pencil sharpeners
Gulkand and gulabjal

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4
4
4
4
4
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555( 13)

Part-A
(See S. No. 65 of Schedule IV)
GOODS UNDER CATEGORY OF IT PRODUCTS
S.
No.
1
2
3
4
5
6
7

8
9
10

11
12

13
14
15
16
17
18
19
20
21

22
23
24
25

Description of Goods

Rate of Tax
%
Word processing machines, Electronic typewriters.
4
Electronic calculators
4
Computer system and peripherals, Electronic diaries
4
D C Micromotors, Stepper motors of an output not exceeding 37.5
4
watts.
Uninterrupted power supply (UPS)
4
Permanent magnets and articles intended to become permanent
4
magnet (ferrites)
Electrical apparatus for line telephony or line telegraphy, including
4
line telephone sets with cordless handsets and tele communication
apparatus for carriage-current lien systems or for digital line
systems; vedio phones.
Microphones, multimedia speakers, headphones, earphones and
4
combines microphone/ speaker sets.
Telephone answering machines
4
Prepared unrecorded media for sound recording or similar recording
4
of other phenomena including Compact Disc (CD) and Digital
Versatile Disc (DVD)
IT software on any media.
4
Transmission appartus other than apparatus for radio broadcasting
4
or TV broadcasting, Transmission apparatus incorporating reception
apparatus, cellular telephones.
Radio communication receivers, Radio Pagers.
4
Aerials and antennas.
4
LCD Panels, LED panels.
4
Electrical capacitors fixed, variable or adjustable (pre-set).
4
Electrical resistors (including rheostats and potentiometers) other
4
than heating resistors
Printed Circuits
4
Switches, Connectors and Relay for up to 5 amps at voltage not
4
exceeding 250 volts, electronic fuses
Data / Graphic Display Tubes other than TV Picture tubes.
4
Diodes, transistors & similar semi-conductor device, photo sensitive
4
semi conductor devices, including photo voltaic cells whether or not
assembled in modules or made-up in to panels; light emitting
diodes; mounted piezo -electric crystals
Electronic Integtrated Circuits and Micro assemblies
4
Signal Generators
4
Optical fibre cables and joining kits and joining materials thereof
4
Optical fibre and optical fibre bundles and joining kits and joining
4
materials thereof

555(14)
26
27

28

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

Liquid Crystal Devices, flat panel display devices.
Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk meters,
gain measuring instruments,distortion factor meters, psophometres,
network and logic analysers and Signal analysers.
Parts of 1 to 27 above.

4
4

4

Part-B
(See S. No. 69 of Schedule IV)
GOODS UNDER CATEGORY OF INDUSTRIAL INPUTS
S.No
1.
2.
3.
4.
5.
6.
7.

8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.

Description of Goods

Rate of Tax
%
Animal (including fish)fats, oils, crude, refined or purified
4
Glycerol, crude, glycer of waters and glycerol lyes.
4
Vegetable waxes (other than triglycerides) bees wax, other insect
4
waxes and supermaceti, whether or not refined or coloured
Animal or vegetable fats boiled, oxidised, dehdrated, sulphurised,
4
blown, polymerised by heat in vaccum or in inert gas
Liquid glucose (non-medicinal), Dextrose Syrup
4
Denatured ethyl alcohol of any strength
4
4
Manganese ores and concentrates, including ferruginous manganese
ores and concentrates with manganese content of 20% or more,
calculated on dry weight
Copper ores and concentrates
4
Nickel ores and concentrates
4
Cobalt ores and concentrates
4
Aluminium ores and concentrates
4
Lead ores and concentrates
4
Zinc ores and concentrates
4
Tin ores and concentrates
4
Chromium ores and concentrates
4
Tungsten ores and concentrates
4
Uranium or thorium ores and concentrates
4
Molybdenum ores and concentrates
4
Titanium ores and concentrates
4
Niobium, Tantalum, Vanadium or Zirconium ores and concentrates
4
Precious metal ores and concentrates
4
Other ores and concentrates
4
Granulated slag (slag sand) from the manufacture of iron or steel.
4
Benzole
4
Toluole
4
Xylole
4
Napthalene
4
Phenols
4
Creosole oils
4
Normal Paraffin
4
Butadine
4

Hkkx 4¼x½
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.

63.
64.
65.

jktLFkku jkt&i=] ekpZ 31] 2006

555( 15)

Fluorine, Chlorine, Bromine and Iodine.
Sulphur, sublimed or precipitated, colloidal Sulphur
Carbon (carbon black & other forms of carbon not elsewhere
specified or included)
Hydrogen, rare gases other than non-metals
Alkali or alkaline earth metals, rare earch metals, scandium and
yttrium, whether or not intermixed or interalloyd, mercury.
Hydrogen chloride (hydrochloric acid), chlorosulphuric acid.
Sulphuric acid and anhydrides thereof, Oleum
Nitric acid, Sulphonitric acids
Diphosphorous pentaoxide, phosphoric acid and polyphosphoric
acids.
Oxides of boron, boric acids.
Halides and halide oxides of non-metals
Sulphides of non-metals, commercial phosphorus trisulphide
Ammonia, anhydrous or aqueous solution.
Sodium hydroxide (caustic soda), Potassium hydroxide (caustic
potash) peroxides of sodium or potassium.
Hydroxide and peroxide of magnesium, oxides, hydroxides and
peroxides of Strontium or Barium
Aluminium hydroxide
Chromium oxides and hydroxides.
Manganese oxides.
Iron oxides and hydroxides
Cobalt oxides and hydroxides commercial cobalt oxides.
Titanium oxides.
Lead oxides, Red lead and Orange lead
Hydrazine & hydroxylamine and their inorganic salts other
inorganic bases, other metal oxides, hydroxides and peroxides.
Flurides, fluorosilicates, fluroaluminates and other complex fluorine
salts.
Chlorides, chloride oxides and chloride hydroxides, bromides and
bromide oxides, iodides and iodide oxides.
Bleach liquid, Bleaching powder, sodium hypochlorides
Chlorates and perchlorates, Bromates and Perbromates, Iodates and
periodates.
Sulphides, Polysulphides.
Dithionites and sulphoxylates.
Sulphites, thiosulphates
Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium
Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium
alum, potash alum and ferric alum, Manganese sulphate, Strontium
sulphate
Nitrites and Nitrates
Phosphinates (hypophosphites,), phosphonates (phosphites); and
polyphosphates
Carbonates,
peroxocarbonates
(percarbonates),
commercial

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

4
4
4

555(16)
66.
67.
68.

69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
87.
88.
89.
90.
91.
92.
93.
94.
95.

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

ammonium carbonates containing ammonium carbanate.
Cyanides, cyanide oxides and comples cyanides.
Fulminates, cyanates and thiocyanates
Silicates, commercial alkali metal, silicates or sodium, sodium
metasilicates, sodium metasilicates of Potassium, Magnesium
Trisilicate
Borates, peroxoborates (perborates)
Sodium bichromate
Sodium dichromate.
Potassium dichromate.
Radioactive chemical elements and radioactive isotopes (including
the fissile chemical elements and isotopes) & their compounds
Isotopes other than those mentioned at Serial No. 73 above and
compounds inorganic or organic of such isotopes,
Compounds, inorganic or organic of rare earth metals, or yttrium or
of scandium or of mixtures of these metals.
Hydrogen peroxide
Phosphides, whether or not chemically defined excluding
ferrophosphorus.
Silicon carbides
Calcium carbides.
Ethylene, Propylene,
Cyclic Hydrocarbons.
Halogenated derivatives of Hydrocarbons.
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
whether or not halogenated.
Methanol
Di- Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol,
Ehylene Glycol, Heavy Ethylene Glycol.
Cyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives,
Halogenated, sulphonated nitrated or nitrosated derivatives of
phenols or phenol alcohols.
Ethers, ether alcohols peroxides, ether peroxides, ketone peroxides
(whether or not chemically defined) & their halogenated
Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a
three membered ring and their halogenated sulphonated,
Ethylene Oxide
Acetals and hemiacetals, whether or not with other oxygen function
and their halogenated, sulphonated, nitrated nitrosated
Aldehydes whether or not with other oxygen function, cyclic
polymers of aldehydes. Paraformaldehyde.
Halogenated, sulphonated, nitrated or nitrosated derivatives of
products of Serial No. 92 above
Saturated acyclic monocarboxylic acids and their anhydrides,
halides, peroxides and peroxyacids, their halogenated, sulphonated
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic

4
4
4

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

Hkkx 4¼x½
96.
97.
98.
99.
100.
101.
102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
112.
113.
114.
115.
116.
117.

118.
119.

120.
121.
122.

jktLFkku jkt&i=] ekpZ 31] 2006

555( 17)

acids, their anhydrides, halides, peroxides and peroxyacids
Polycarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids, their halogenated, sulphonated, nitrated derivities.
Carboxylic acids with aditional oxygen function and their
anhydrides, halides, peroxides and peroxyacid their halogenated
Phosphoric ester and their salts, including lactophosphates, their
halogenated, sulphonated nitrated or nitrosated derivatives.
Esters of other inorganic acids (excluding easter of hydrogen
halides) and their salts, their halogenated sulphonated nitrated.
Amine-function compounds
Oxygen- function amino-compounds.
Quaternary ammonium salts and hydroxides, lecithins and other
phosphoaminolipids.
Carboxyamide-function compounds, amide-function compounds of
carbonic acid.
Carboxyamide-function compounds including saccharin and its salts
and imine function compounds.
Nitrile-function compounds.
Diazo-, Azo- or azoxy-compounds.
Organic derivatives of hydrazine or of hydroxylamine.
Organo-sulphur compounds.
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and
their derivatives.
Heterocyclic compounds with oxygen heteroatom(s) only.
Heterocyclic compounds with nitrogen heteroatom(s) only.
Nucleic acids and their salts, other heterocyclic compounds.
Sulphonamides.
Glycosides, natural or reproduced by synthesis and their salts, ethers
esters and other derivatives.
Vegetable alkaloids natural or reproduced by synthesis and their
salts, ethers, esters and other derivatives.
Tanning extracts of vegetable origin, tannins and their salts, ethers,
esters and other derivatives, excluding catechu or gambiar
Synthetic organic tanning substances, inorganic tanning substances,
tanning preparations, whether or not containing natural excluding
catechu or gambiar
Colouring matter of vegetable or animal origin (including dyeing
extracts but excluding annimal black) exlcuding catechu or gambiar
Synthetic organic colouring matter whether or not chemically
defined, preparations based on synthetic organic colouring matter,
excluding catechu or gambiar
Colour lakes and preparation based on colour lakes.
Master Batches, other colouring matter including ultra marine blue
Textile Finishing agents. Textile Printing Binder-PVC Copolymer.
Textile Non-woven binder-PVA copolymer. Lamination emulsionPVA copolymer. Packaging emulsion-PVA copolymer. Sticker
Emulsion-PVA copolymer. Binder for water based paint-PVA

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

4
4

4
4
4

555(18)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

copolymer
123.
124.
125.
126.

127.
128.
129.
130.
131.

132.
133.
134.
135.

136.

137.
138.
139.
140.

141.
142.
143.
144.
145.
146.
147.
148.
149.

Prepared pigments and all their derivatives
Glass frit and other glass in the form of powder granules or flakes.
Prepared driers.
Pigments(including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the
manufacture of paints(including enamels), stamping foils.
Casein, Caseinates and other case in derivatives casein glues.
Enzymes, prepared enzymes not elsewhere specified or included.
Artificial graphite, colloidal or semi-colloidal graphite, preparation
based on graphite or other carbon in the form of pastes
Activated Carbon,Activated natural mineral products, animal black,
including spend animal black
Residual lyes from manufacturing of wood pulp whether or not
concentrated, desugared or chemically treated, including lignin
sulphonate
Gums and turpentine oil
Rosin and resin acids and derivatives, thereof, rosin spirit and rosin
oils, run gums.
Wood tar, wood tar oils wood creosote, wood naptha vegetable pitch
brewere pitch and similar prepartation based on resin acid.
Finishing agents, dye carriers to accelerate the dyeing or fixing of
dye-stuffs and other products & preparations of a kind used in the
textile, papers, leather or like industries
Prepared rubber accelerators, compound plasticisers for rubber or
plastics, not elsewhere specified or included antioxidising
preparations and other compounds stablizers for rubber and for
plastics.
Reducers and blanket wash/roller wash used in the printing industry.
Reaction initiators, reaction accelerators and catalytic preparations
not elsewhere specified or included.
Mixed alkybenzenes & mixed alkylnaphthalenes.
Chemical elements doped for use in electronics in the form of discs,
wafers or similar forms chemical compounds doped for use in
electronics
Industrial monocarboxylic fatty acids, acid oils from refining
industrial fatty alcohols.
Retarders used in the printing industry
LLDPE / LDPE
HDPE
Polymers of propylene in primary forms
PVC (Poly Vinyal Choloride)
Acrylic polymers in primary forms
Polyacetals, other polyethers and epoxide resin, in primary forms,
polycarbonates, alkyd resins, polyalkylesters & polyesters.
Polyethylene Terephthalate chips

4
4
4
4

4
4
4
4
4

4
4
4
4

4

4
4
4
4

4
4
4
4
4
4
4
4
4

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

555( 19)

150. Polymides in primary forms.
151. Amino-resins, polyphenylene oxide, phenolic resins and
polyurethanes in primary forms
152. Silicons in primary forms
153. Petroleum resins, coumarone-indene resins, polyperpenes,
polysulphides, polysulphones.
154. Cellulose and its chemical derivatives & cellulose ethers, not else
where specified in primary forms.
155. Natural polymers (for example, alginic acid) and modified natural
polymers (for example, hardened proteins, chemicals)
156. Ion-exchangers based on polymers in primary forms.
157. Self-adhesive plates, sheets, film, strip of plastics whether or not in
rolls.
158. Thermocol
159. Flexible plain films.
160. Articles for packing of goods of plastics namely crates, containers,
carboy bottles, jars, jerry cans, stoppers, lids, caps, but not
including insulated wares and such other items used at the time of
sale for the convienence of the customers including carry bags.
161. Natural rubber, balata gutta percha guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strips.
162. Synthetic rubber and factice derived from oils in primary forms or in
plates, sheets or strips, mixtures of any products
163. Reclaimed rubber, in primary forms or in plates, sheets or strips.
164. Compounded rubber, univalcanised, in primary forms or in plates,
sheets or strip, other than unvulcanised rubber.
165. Mechanical wood pulp, chemical wood pulp, semi chemical wood
pulp & pulps of other fibrous cellulosic materials.
166. Cartons (including flatened or folded cartons), boxes (including
flattened or folded boxes), cases, bags, packing container; of paper,
paper board, whether in assembled or unassembled conditions.
167. Paper printed labels, paperboard printed labels.
168. Paper self-adhesive tape and printed wrappers used for packing.
169. Partially orient yarn, polyester texturised yarn and waste thereof.
170. Polyster staple Fibre & Polyster Staple Fibre Fill.
171. Polyester Staple Fibre waste.
172. Sacks and bags, of a kind used for packing of goods of jute, or of
other textile base fibres.
173. Carboys, bottles, jars, phials of glass, of a kind used for the packing
goods, stoppers, lids and other closures, of glass.
174. Stoppers, caps and lids (including crown corks, screw caps and
pouring stoppers) capsules for bottles, threaded bungs, seals.
175. Ferro alloys
176. Zinc Oxide
177. Jute Yarn, Jute Cloth, Jute twine and Jute sheets
178. PP / HDPE Woven sacks, PP / HDPE Fabrics
179. Hessain cloth

4
4
4
4
4
4
4
4
4
4
4

4
4
4
4
4
4

4
4
4
4
4
4
4
4
4
4
4
4
4

555(20)
180.
181.
182.
183.
184.
185.
186.
187.
188.
189.
190.
191.
192.
193.
194.
195.
196.
197.
198.
199.
200.
201.
202.
203.
204.
205.
206.
207.
208.

209.
210.
211.
212.
213.
214.
215.
216.
217.
218.

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

Camphor
Woven Label Tapes
Empty cylinders of LPG
Natural Gas in Liquefied state (except LPG, propane and Butane)
Synthetic flavoring essences
Naphtha
China Clay
Rubber Process Oil
Liquified Chlorine
Furnace Oil
Petrolieum Coke
Laterite
Silica Sand
Red Ocher
Felsphar
Chalk Powder
Hydrated Lime
Quartz Powder
Sodium Fypo Chlorite
Carbon Tapping Electrode
Carbon Catalyst
Sodium Hydroxide
Acetylene Gas
Non -Edible Oil (other than hair oils)
Soapstone
Residual Furance Oil
HydroSulphite of Soda
Sodium Bicarbonate
Dyes & Dyestuffs excluding paints, enamels, cement based water
colours, dry distempers, oil based distempers, emulsion paints
including acrylic and plastic emulsion paints, lacquers including
cellulose lacquers, varnishes, all types of synthetic adhesives, all
types of polish, bale oil, white, double boiled linseed oil, thinners,
all kind of paint removers and all kinds of wall papers.
Gwar seed, gwar refined dal or split, gwar gum powder, Dhencha
and Punwad
Threads including fire resistence thread
Wooden Heel
Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace
Antisatic Insole
Barely Malt
P.U.Foam sheet
Marble and granite Block
Rough Kota Stone of thickness more than 55mm.
Stainless steel ingots, billets, blooms, flats, flat bars, patta and
circles.

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

4
4
4
4
4
4
4
4
4
4

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

219. Rectified spirit

555( 21)
4

SCHEDULE V
(See section 4)
GOODS TAXABLE AT 12.5%
S.
No.
1
1.

Description of Goods
2
Goods not covered in any other Schedule under
the Act or under any notification issued under
section 4 of the Act.

Rate of Tax Conditions, if
%
any.
3
4

SCHEDULE VI
(See section 4)
GOODS TAXABLE AT SPECIAL RATES
S.
No.
1
1.
2.
3.
4.
5.
6.
7.

Description of Goods

Rate of Tax Conditions, if
%
any.
3
4
20
20
20
28
28
50
50

2
Foreign liquor
High and Light Speed Diesel Oil
Molasses
Aviation spirit
Petrol
Bhang
Opium.
This shall have effect from April 1, 2006.

[No.F.12(63)FD/TAX/2005-158]
By Order of the Governor,
(Subir Kumar)
Deputy Secretary to Government

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 459.? In exercise of the powers conferred by sub-section (3) of section 4 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State

555(22)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

Government hereby notifies, that the tax payable by the dealer who has exercised option
for payment of tax under sub-section (2) of section 3 of the Act, shall be levied at the rate
of 1 %.
This shall have effect from April 1, 2006.
[No.F.12(63)FD/TAX/2005-159]
By Order of the Governor,

(Subir Kumar)
Deputy Secretary to Government

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O.460.? In exercise of the powers conferred by section 9 of the Rajasthan Tax on
Entry of Goods into Local Areas Act, 1999 (Rajasthan Act No.13 of 1999), and in
supersession of this Department’s Notification No. F.12 (20) FD / Tax / 2005-211 dated
24.03.2005 and No.F.12(14)FD/Tax/2006-138 dated 08.03.2006, the State Government
hereby exempts from the tax payable under the said Act, in respect of the goods
mentioned in the List given below on the condition that the tax leviable under the
Rajasthan Value Added Tax Act, 2003, in respect of these goods has been paid in the
State.
LIST
S.No.
Description of goods
1.
Stainless steel ingots, billets, blooms, flats and flat bars.
2.
Tin plate.
3.
Oilseed (excluding Til), and edible oil for manufacturing or refining.
4.
X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic
equipments.
5.
Wind mills and their accessories.
6.
Opium (other than lanced poppy head).
7.
Suji and flour.
8.
Gwar whether whole or splitted including dal whether refined or not and gwar
gum.
9.
Optical fibre cable and Polyethylene Insulated Jelly Filled Telecommunication
(PIJF) cables.
10.
All kinds of industrial fuels including petrol, gasoline, High speed diesel oil,
Superior Kerosene Oil, LPG (including toluene, propene, butylene, butadine,
ethylene, oxylene, mix-xylene, benzene), ATF (Aviation turbine fuel), Furnace
oil, haxene (solvent oil), Naphtha, Lubricant (including lube oil, transformer
oil greases), Natural gas, Petroleum jelly (including vaseline) ,Paraffin wax
(including chlorinated paraffin wax), LSHS (low sulphur high stocks), CBFS

Hkkx 4¼x½

11.
12.
13.
14.
15.
16.

17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.

jktLFkku jkt&i=] ekpZ 31] 2006

555( 23)

(carbon black feed stock), Petroleum coke in any form, Mineral turpentine oil,
Heavy alkylate, Matloye acetate, Remax, Revive, C-9 known by whatever
name.
Light diesel oil.
All kinds of non-alcoholic drinks and beverages.
Ice-cream.
Tyres and tubes and flaps of two wheeler, three wheeler and four wheeler
motor vehicles, or motor vehicles with more than four wheels, of jeep trailors.
Coffee, cocoa.
Wireless reception instruments and apparatus, radios and radio gramophones,
television, V.C.R., V.C.P., tape-recorders, transistors and parts and accessories
thereof.
All kinds of electrical and electronic goods including electronic meters, FAX
Machines, ATM, SIM cards and Smart Cards; and their parts and accessories.
Aluminum structurals, steel fabrication items including G.S. Stay Sets,
insulators, pin insulators, switch fuse units and isolators.
All kinds of telephone and parts thereof.
Television sets, washing machine, microwave oven.
Lubricants.
All kinds of paper and paper products including exercise books.
HDPE bags and plastic bags & sacks.
ACSR Conductors.
Transformers.
Hand pumps, their parts and accessories.
Computers and their accessories.
Dyes and dye-stuffs, textile auxiliaries including chemicals used in textile
processing and starch.
Photocopiers.
Hydraulic Excavators (earth moving and mining machinery), mobile cranes
and hydraulic dumpers.
Cement.
Bitumen.
Generating sets.
Tin Containers.
Explosives.
A.C. Pressure pipes.
Steel structurals and steel bars including Thermo-mechanically Treated Steel
bars (TMT)..
Salt petre, gun powder, potash and explosives.
All types of sanitary goods & fittings, pipes & and pipe fittings.
Ceramic and glazed tiles.
Glass and glass sheets.
Pan Masala (not zarda mixed).
Weigh-bridges.
Lifts and elevators.
Marble cutting tools, gangsaw, diamond bit.

555(24)
46.
47.
48.

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

Photographic films & photographic paper.
All kinds of fire arms including parts and accessories thereof.
Lottery tickets.
[No.F.12(63)FD/Tax/2005-160]
By Order of the Governor,
(Subir Kumar)
Deputy Secretary to Government
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006

S.O. 461.? In exercise of the powers conferred by section 39 of the Rajasthan Finance
Act, 2006 (Rajasthan Act No. 5 of 2006), the State Government hereby specifies the class
of lands and rate of tax payable for each year, under chapter VII of the said Act, in
respect of such class of lands as follows: Class of Lands
Land measuring four Hectares or more held by a
person

Rate of Tax (In %)
5% of the market value of the
land or Rs. 1/- per Sq. Mtr.,
whichever is lower.
[F.12(14)FD/Tax/2006-161]
By order of the Governor,
(Subir Kumar)
Dy. Secretary to the Govt.

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 462.? In exercise of the powers conferred by clause (b) of section 38 of the
Rajasthan Finance Act, 2006 (Rajasthan Act No. 5 of 2006), the State Government
hereby appoints all Sub-Registrars, appointed under section 6 of the Registration Act,
1908 (Central Act No. 16 of 1908), as Assessing Authority for the purpose of Chapter
VII of the said Act for their respective jurisdiction.
F.12(14)FD/Tax/2006-162]
By order of the Governor,
(Subir Kumar)
Dy. Secretary to the Govt.

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

555( 25)

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 463.? In exercise of the powers conferred by clause (a) of section 38 of the
Rajasthan Finance Act, 2006 (Rajasthan Act No. 5 of 2006), the State Government
hereby appoints all Deputy Inspector General of Registration, appointed under the
Registration Act, 1908 (Central Act No. 16 of 1908) or rules made there under, as
Appellate Authority for the purpose of chapter VII of the said Act, for their respective
jurisdiction.
[F.12(14)FD/Tax/2006-163]
By order of the Governor,
(Subir Kumar)
Dy. Secretary to the Govt.
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 464.? In exercise of the power conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the following
amendment in this department's notification No. F.4(12)FD/Tax Div/2001-27 dated
29.3.2001(as amended from time to time), namely:AMENDMENT
In the said notification for the existing expression "31.3.2006 or the date on
which the Rajasthan Value Added Tax Act, 2003 comes into force, whichever is earlier"
shall be substituted by the expression "31.3.2007".
[F.12(63)FD/Tax/2005-164]
By order of the Governor,

(Subir Kumar)
Deputy Secretary to Govt.

555(26)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 465.? In exercise of the power conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the following
amendment in this department's notification No. F.4(1)FD/Tax Div/2000-292 dated
30.3.2000 (as amended from time to time), namely:AMENDMENT
In the said notification for the existing expression "31.3.2006 or the date on
which the Rajasthan Value Added Tax Act, 2003 comes into force, whichever is earlier"
occurring after the expression "in force up to" and before the punctuation mark "." shall
be substituted by the expression "31.3.2007".
[F.12(63)FD/Tax/2005-165]
By order of the Governor,
(Subir Kumar)
Deputy Secretary to Govt.
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March , 2006
S.O. 466.? In exercise of the power conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the following
amendment in this department's notification No. F.4(58)FD/Tax Div/98 -126 dated
2.1.2002 (as amended from time to time), namely:AMENDMENTS
In the said notification for the existing expression "31.3.2006 or the date on
which the Rajasthan Value Added Tax Act, 2003 comes into force, whichever is earlier"
occurring after the expression "in force up to" and before the punctuation mark "." shall
be substituted by the expression "31.3.2007".
[F.12(63)FD/Tax/2005-166]
By order of the Governor,
(Subir Kumar)
Deputy Secretary to Govt.

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

555( 27)

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 467.? In exercise of the power conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the following
amendment in this department's notification No. F.4(30)FD/Tax Div/2002-152 dated
22.3.2002 (as amended from time to time), namely:AMENDMENT
In the said notification for the existing expression "31.3.2006 or the date on
which the Rajasthan Value Added Tax Act, 2003 comes into force, whichever is earlier,"
occurring after the expression "rate of 1% up to" and before the expression, "on the
condition of furnishing " shall be substituted by the expression "31.3.2007,".
[F.12(63)FD/Tax/2005-167]
By order of the Governor,
(Subir Kumar)
Deputy Secretary to Govt.
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 468.? In exercise of the power conferred by section 9 of the Rajasthan Tax on
Entry of the goods into Local Area Act , 1999 (Rajasthan Act No. 13 of 1999), the State
Government being of the opinion that it is expedient in the public interest so to do,
hereby makes the following amendment in this department's notification No. F.4(12)FD/
Tax Div/2001-106 dated 12.11.2001(as amended from time to time), namely:AMENDMENTS
In the said notification for the existing expression "31.3.2006 or the date on
which the Rajasthan Value Added Tax Act, 2003 comes into force, whichever is earlier,"
occurring after the expression "between 1.10.2001 to" and before the expression "payable
by" shall be substituted by the expression "31.3.2007,".
[F.12(63)FD/Tax/2005-168]
By order of the Governor,
(Subir Kumar)
Deputy Secretary to Govt.

555(28)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 469.? In exercise of the power conferred by sub-section (5) of section 8 of the
Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the following
amendment in this department's notification No. F.4(12)FD/Tax Div/2001-28 dated
29.3.2001 (as amended from time to time), namely:AMENDMENTS
In the said notification for the existing expression "31.3.2006," shall be
substituted by the expression "31.3.2007,".
[F.12(63)FD/Tax/2005-169]
By order of the Governor,
(Subir Kumar)
Deputy Secretary to Govt.

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31, 2006
S.O. 470.? In exercise of the power conferred by sub-section (2) of section 7 of the
Rajasthan Entertainments and Advertisements Tax Act, 1957 (Rajasthan Act No. 24 of
1957), the State Government being of the opinion that it is expedient in the public interest
so to do, hereby makes the following amendment in this department's notification
No.F.4(4)FD/Tax-Div/99-249 dated 13.11.1999 (as amended from time to time);
namely:AMENDMENT
In the said notification for the existing expression "31.3.2006," the expression
"31.3.2007," shall be substituted.
[F.12(63)FD/Tax/2005-170]
By order of the Governor,

(Subir Kumar)
Deputy Secretary to Govt.

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

555( 29)

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O. 471.? In exercise of the powers conferred by sub-section (3) of section 20 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003) and by section 9 of
the Central Sales Tax Act, 1956, the State Government hereby notifies that the industrial
units mentioned in clause (1) shall be allowed to defer the payment of tax payable by
them to the extent, in the manner and for the period as specified hereunder:
(1)

(2)
(3)

(4)

(5)

(6)

(7)
(8)

(9)

(10)

An industrial unit availing the benefit of exemption from tax under Sales Tax
Incentive Scheme for Industries, 1987 (RST & CST) or Sales Tax New Incentive
Scheme for Industries, 1989 (RST & CST) or the Rajasthan Sales Tax / the
Central Sales Tax Exemption Scheme for Industries, 1998 or any specific
notification issued with reference to these schemes by the Government from time
to time (hereinafter referred to as Old Schemes), shall be eligible to avail the
proportionate benefit under this notification. In such cases the cumulative benefit
of exemption of tax already availed of and the benefit of deferment to be allowed
under this notification shall not exceed the quantum of exemption sanctioned
under the Old Scheme(s).
The unit may opt for the deferment benefits under this notification by submitting
an application to the Assessing Authority in Form-A appended to this notification.
The Assessing Authority, after verification of the facts mentioned in the
application and on being satisfied, shall issue Certificate of Eligibility in Form-B
appended to this notification.
An industrial unit shall be allowed to defer the payment of tax on sales made
within the State or in the course of inter-State trade or commerce, of the goods for
which the Eligibility Certificate was issued under the Old Schemes.
The remaining eligible period under the Old Schemes as on the date of submission
of the application completed in all respects, shall be extended equal to the
remaining eligible period subject to a maximum period of five years.
The percentage of deferment of tax in the extended period shall be equal to the
extent of the percentage of deferment of tax in the year immediately preceding
such extension.
The unit shall pay the deferred tax of a quarter within a period of fifteen days of
the end of the corresponding quarter after seven years without interest.
In case any such payment of deferred tax is not made in time, the total outstanding
deferred amount as on the date of such default shall be recoverable immediately as
arrears of land revenue along with interest from the first day of default of such
payment. In such cases the deferment benefit under this notification may be
withdrawn with the prior approval of Commissioner.
The industrial unit availing the benefit under this notification shall be eligible to
issue Value Added Tax Invoice and to claim Input Tax Credit subject to the
provisions of section 18.
The deferred tax for each tax period shall be adjusted against the balance amount
of Eligible Fixed Capital Investment.

555(30)
(11)
(12)
(13)

(14)

(15)

(16)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

Where Input Tax Credit exceeds Output Tax for a tax period, it shall be carried
forward to the next tax period(s).
The tax deferred under this notification shall be deemed to be a loan.
The units covered under the old schemes would be entitled to benefit of this
notification only when it opts for deferment of tax both under the Rajasthan
Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956.
All other terms and conditions of the Old Schemes not inconsistent with the
provisions of the Rajasthan Value Added Tax Act, 2003 or rules made thereunder
and not covered under this notification, shall be applicable mutatis - mutandis to
the unit availing deferment benefit under this notification.
The Certificate of Eligibility is liable to be amended/revoked cancelled, if
obtained on misrepresentation or concealment of facts or by fraud or on breach of
any of the terms and conditions, mentioned in the relevant notification.
This notification shall come into force on 1 st day of April, 2006.

Form-A
Application for issue of Certificate of Eligibility for Deferment of tax
(Under The Rajasthan Value Added Tax Act, 2003 and / or The Central Sales Tax Act,
1956)
To
…………………...................(Assessing Authority)
……………………………….
1
2
3

4
5
6
7
8
9

10

Name of the applicant
Name and style under which the
applicant carries on business
Status of the applicant (Proprietor/
Partner/ Director/ Business Manager/
Other)
Principal place of business
Branches, if Any
Registration No. (TIN)
Name of the Goods manufactured
Name of the Old Scheme / Notification
Basis of eligibility :
New Industrial Unit/
Expansion/Diversification /
Sick Industrial Unit/ Specific
Notification (Copy enclosed)
Eligible Fixed Capital Investment
(EFCI)
a. Sanctioned amount:
b. Amount availed up to the date
of application :
c. Balance amount as on date of
application:

Hkkx 4¼x½
11

jktLFkku jkt&i=] ekpZ 31] 2006

Extent of the Percentage of
exemption from total tax liability
(Such as 100% in Ist Year, 90% in IInd
Year or 75% ….. etc.)
Period of Eligibility
As shown in Eligibility Certificate

12

Exhausted up to the date of Application
Balance as on date of application
13

Eligible Period as per this notification
(Balance period doubled subject to
maximum increase of 5 years)

Years ……… Date
To ….…………...
Years ……… Date
To ….…………...
Years ……… Date
To ….…………...
Years ……… Date
To ….…………...

555( 31)

From ……………
From ……………
From ……………
From ……………

Declaration
1.

2.

3.
4.
5.

I/We have been allowed benefit of exemption from tax under the scheme
…………………………………………………../ Notification No. ………………
Dated ……………….. issued by the Government of Rajasthan and an
Eligibility Certificate No. ………………………… Dated ………………………
(self attested copy enclosed) has been issued to me / us.
I/We declare that this Eligibility Certificate/ eligibility has not been cancelled/
withdrawn/ suspended/ revoked and is valid on date of submission of the
application.
I/We hereby opt for the deferment benefits under notification No. …………………
dated………………..
I/We have not been penalized for the offence of avoidance or evasion of tax or no
case of avoidance or evasion of tax is pending against me/ us as on date.
I/We hereby undertake that I/We shall abide by the provisions of the Rajasthan
Value Added Tax Act, 2003/ Central Sales Tax Act, 1956 and the general/ specific
terms and conditions contained in the relevant notification(s) issued from time to
time in this behalf.
Signature of the Applicant(s)
Status
Verification

I/We verify that to the best of my / our knowledge and belief the information given above
is true and correct and nothing has been concealed.
Place:
Date:

Signature of the Applicant(s)
Status

Enclosures
1. Self Attested copy of Eligibility Certificate
2. Copy of Notification No…………………… dated…………………..
------------------------------------------------------------------------------------------------------------

jktLFkku jkt&i=] ekpZ] 31] 2006

555(32)

Hkkx 4¼x½

Acknowledgement
It is hereby acknowledged that M/s………………………………………………
has submitted application for issue of certificate of eligibility for deferment of tax under
notification No. ……………….. dated………………… on …………………….. (date).
A. The application is complete in all respects as required by the notification/
Or
B. The following information / documents have not been furnished1.
2. ……………………………………
Signature of the receiving Official
Name
:
Designation :

Place:
Date:
Countersigned by the
Assessing Authority with Seal
Name :

Form- B
CERTIFICATE OF ELIGIBILITY
Deferment under the Rajasthan Value Added Tax Act, 2003 and / or
the Central Sales Tax Act, 1956
S.
No.
1.
2.
3.
4.
5.
6.
7.

8.

9.

Description
Book No.
Serial No.
Name of the applicant with status
Name and style of the business with full
address
Registration No. (TIN)
Principal place of business with full address
including details of branches, if any
Basis for eligibility
(a) New Industrial Unit
(b) Expansion
(c) Diversification
(d) Sick Industrial Unit
(e) Specific Notification
Extent of eligibility
(a) Percentage of deferment of tax liability
(b) Quantum of deferment of sales tax in
terms of EFCI
(c) Balance eligible amount
Period
(a)
Exemption under Old Scheme

Particulars

No.

Date:

…......…..……..% of tax liability
.………………...% of EFCI
Rs. in figures_______________
Rs. in words________________
Valid from_______ to ________

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

(b)

Period exhausted up to the date of
submission of application
(c)
Remaining period available under the
Old Scheme
(d)
Period of Extension
10. Validity period of this Certificate as per
clause 6 of the notification.

555( 33)

……………………
……………………
Year….. from______ to ______
from________ to __________

Note: This certificate is liable to amendment / revocation, if obtained by
misrepresentation or concealment of facts or by fraud or on breach of any of the
terms and conditions, mentioned in the relevant notifications.
Signature
Name
:
Designation :

Place:
Date:

[F.12(63)FD/Tax/2005-171]
By order of the Governor,

(Subir Kumar)
Deputy Secretary to Government

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.472.? In pursuance of rule 11 of the Rajasthan Value Added Tax Rules, 2006, read
with sub-section (1) of section 4 of the Rajasthan Value Added Tax Act, 2003, the State
Government hereby directs that tax under section 4 of the Act, in respect of sales of
Aviation Spirit, High and Light Speed Diesel Oil, and Petrol, shall be payable at the first
point in the series of sales by a registered dealer in the State of Rajasthan subject to the
following conditions, namely.(i) that the selling dealer shall issue invoice and not VAT invoice; and
(ii) that against invoice and not against VAT invoice.
This shall have effect from April 1, 2006
[No.F.12(63)FD/Tax/2005-172]
By Order of the Governor,

(Subir Kumar)
Deputy Secretary to Government

555(34)

jktLFkku jkt&i=] ekpZ] 31] 2006

Hkkx 4¼x½

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O. 473.? In pursuance of rule 11 of the Rajasthan Value Added Tax Rules, 2006, read
with sub-section (1) of section 4 of the Rajasthan Value Added Tax Act, 2003, the State
Government hereby directs that tax under section 4 of the Act, on the sales of Aviation
Spirit, High and Light Speed Diesel Oil, and Petrol, shall be payable by the dealers
registered in the name and style as M/s Indian Oil Corporation Ltd., M/s Bharat
Petroleum Corporation Ltd., M/s Hindustan Petroleum Corporation Ltd. and M/s IndoBurma Petroleum Corporation Ltd., at the point when such dealers make sales of the said
goods to a dealer other than the aforesaid dealers for the first time in the State of
Rajasthan.
This shall have effect from April 1, 2006
[No.F.12(63)FD/TAX/2005-173]
By Order of the Governor,
(Subir Kumar)
Deputy Secretary to Government
FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.474.? In exercise of the powers conferred by sub-section (4) of section 18 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State
Government being of the opinion that it is expedient in the public interest so to do,
hereby allows a dealer to claim input tax credit, in excess of 4% of the tax paid in the
State on the purchase of goods: (1) which are consigned outside the State by way of stock/branch/depot transfer, or
(2) which are used as raw material in the manufacture of goods and such manufactured
goods are consigned outside the State by way of stock/branch/depot transfer.
This shall have effect from April 1, 2006.
[No.F.12(63)FD/Tax/2005-174]
By Order of the Governor,

(Subir Kumar)
Deputy Secretary to Government

Hkkx 4¼x½

jktLFkku jkt&i=] ekpZ 31] 2006

555( 35)

FINANCE DEPARTMENT
TAX DIVISION
NOTIFICATION
Jaipur, March 31st, 2006
S.O.475.? In exercise of the powers conferred by sub-section (7) of section 4 of the
Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State
Government, hereby notifies, drugs and medicines as mentioned at S.No. 43 of Schedule
IV appended to the Act, to be the goods for which option can be exercised by a registered
dealer who imports in to or manufacturers these goods in the State, to pay tax on
maximum retail price (MRP) of such goods.
This shall have effect from April 1, 2006.
[No.F.12(63)FD/Tax/2005-175]
By Order of the Governor,

(Subir Kumar)
Deputy Secretary to Government



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