Notification Issued 31.3.06 457 G 155 D3c99c71

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Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 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 1st 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) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

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 1st 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 Column No.2

a. Dealers with annual tax liability of

rupees forty crores and above for the

year preceding to the current

assessment year.

By the 15

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 25th 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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from the closing of the month.

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.

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.

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.

Monthly- within 14 days from the closing of

each month.

d. Dealers dealing in all kinds of stones

in all their forms, whether used as

building material or otherwise,

including marble, granite, etc.

Immediately on completion of transaction

of sale or purchase where such goods pass

through check-post established under

section 76 of the Act.

e. Dealers who have exercise option

under sub-section (2) of section 3 of the

Act.

Quarterly within 14 days from the closing

of each quarter.

f. Dealers not covered by clauses (a),

(b), (c), (d) and (e) above. 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.-

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SCHEDULE I

(See sub-section (1) of section 8)

GOODS EXEMPT FROM TAX

No. Description of Goods Conditions,

if any

1 2 3

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-cum-

duster; 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-cum-

fertilizer 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.

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.

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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

10.

Charkha, Amber Charkha, Handlooms and their parts and

accessories, Handloom fabrics and Gandhi Topi, All khadi

garments/ goods and made ups.

11.

Curd, Lussi, butter milk and separated milk.

12.

Electrical energy

13.

Earthen pot.

14.

Fire wood except Casuarina and Eucalyptus timber; gobar ke

kande.

15.

Fresh milk and pasteurized milk other than UHT milk and

skimmed milk powder

16.

Fresh plants, saplings and fresh flowers

17.

Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds

18.

Fresh vegetables and fruits

19.

Garlic, ginger, dried vegetables e.g. kair, sangari but excluding

chilies, when not sold in sealed containers.

20.

All types of bangles (except those made from precious metals).

21.

Human Blood & blood plasma

22.

Indigenous handmade musical instruments, components and

parts thereof

23.

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

24.

Meat, fish, prawn & other aquatic products when not cured or

frozen, eggs, livestock and animal hair

25.

National flag

26.

Organic manure

27.

Non-judicial stamp paper sold by Govt. Treasuries, postal items

like envelope, postcard etc. sold by Govt. rupee note & cheques.

28.

Raw wool and waste thereof.

29.

Semen including frozen semen

30.

Slate and slate pencils

31.

Silk worm laying cocoon & raw silk.

32.

Tender green coconut and watery coconut.

33.

Toddy, Neera and Arak

34.

Bread (branded or otherwise) Excluding pizza bread

35.

Salt (branded or otherwise)

36.

Water other than aerated, mineral, distilled, medicinal, ionic,

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battery, de-mineralized water and water sold in container.

37.

Pappad, Bari and Mangori

38.

Goods taken under customs bond for re-export after

manufacturing or otherwise

39.

Textile and fabric on which additional excise duty was leviable

but exempted by the Government of India.

40.

Tobacco on which additional excise duty was leviable but

exempted by the Government of India.

41.

Sugar on which additional excise duty was leviable but

exempted by the Government of India.

42.

Kirpan

43.

Prasdam by religious institutions including mishri, makhana,

batasha as part of prasad, panchamritam, namakatti and vibhuti.

44.

Rakhi and Sacred thread, commonly known as yagyopavit,

harmala (mala made of cotton / silk / zari yarn), mod, turra,

kalangi and mangalsutra.

45.

Religious pictures not for use as calendar and Panchang, and

Idols of deities made of stone or marble.

46.

Chalk stick, Takhti and unbranded school bags upto Rs. 200/-

47.

Idols made of clay or plaster of paris and Clay lamps

48.

Muddhas made of sarkanda, ban, moonj, phool buhari jhadoo

and Unbranded broomsticks

49.

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.

50.

Husk including groundnut husk

51.

Leaf plates and cups-pressed or stitched

52.

Kites, manja and charkhi.

53.

Kuttu, Singhara, Rajgira including atta thereof, Sanwakhya and

Sabudana.

54.

Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti,

shankh, roli and moli.

55.

Handicrafts including blue pottery and puppets.

56.

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.

57.

Rajasthani audio / video music cassettes including CD and

DVD.

58.

Unbranded rubber / plastic / rexine Footwear having maximum

retail price less than Rs.200/- per pair.

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SCHEDULE II

[See sub-section (3) of section 8]

EXEMPTION TO PERSONS OR CLASS OF PERSONS

No. Category of person / Persons Conditions, if any

1 2 3

1. United Nations Organization and its constituent

agencies.

2. Foreign Diplomatic Missions and their Diplomats.

3. Aviation turbine fuel to any Airlines establishing

‘HUB’ in the State. One year from the date of

commencement of HUB.

SCHEDULE III

[See section 4]

GOODS TAXABLE AT 1%

No. Description of Goods Rate of Tax

% Conditions,

if any.

1 2 3 4

1. Bullion 1

2. Gold , silver and platinum ornaments. 1

3. Precious and semi-precious gems and stones,

synthetic gems and stones (including kharad),

pearls (whether real or cultured), agate and

diamond.

SCHEDULE IV

(See section 4)

GOODS TAXABLE AT 4%

S. No.

Description of Goods Rate of

Tax %

Conditions,

if any.

1 2 3 4

1. Agriculture implements other than mentioned in

Schedule-I. 4

2. All equipments for communications such as, private

branch exchange (PBX) and Electronic Private

Automatic Branch Exchange (EPABX) and

components and part thereof

3. All intangible goods like copyright, patent, REP

license etc. 4

4. All kinds of bricks including fly ash bricks, refractory

bricks and asphaltic roofing earthen tiles and

refractory monolithic.

5. All metal castings 4

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6. All types of yarn other than cotton and silk yarn in

hank and sewing thread and waste. 4

7. All utensils including pressure cookers/ pans except

utensils made of precious metals. 4

8. Animal shoe nails 4

9. Appalam, vadam and vathal 4

10. Arecanut powder and betel nut 4

11. Article made of rolled gold and imitation jwellary 4

12. Atukulu 4

13. Bamboo 4

14. Bamboo matting 4

15. Bearings 4

16. Bed sheet, pillow cover and other textile made-ups. 4

17. Beedi leaves and Tendu leaves 4

18. Beehive 4

19. Beltings 4

20. Bicycles, tricycles, cycle rickshaws and parts,

components, accessories, tyres and tubes thereof 4

21. Bio-fertilizers and Micronutrients also plant growth

promoters and regulators, herbicides, rodenticide,

insecticide, weedicide etc.

22. Bitumen 4

23. Bone meal 4

24. Buckets made of iron and steel, aluminium, plastic or

other materials (except precious materials) 4

25. Bukhari 4

26. Candles 4

27. Capital goods means plant and machinery including

parts and accessories thereof. 4

28. 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.

29. Chemical fertilizers and pesticides. 4

30. Chikon Products. 4

31. Clay including fireclay, fine china clay, ball clay 4

32. Coal tar 4

33. Coconut fibre 4

34. Coconut in shell and separated kernel of coconut other

than kopra 4

35. Coffee beans and seeds, cocoa pod and beans, green

tea leaf and chicory 4

36. Coir and Coir products excluding coir mattresses 4

37. Combs 4

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38. Computer stationery 4

39. Cotton and cotton waste 4

40. Crucibles 4

41. Cups, glasses, plates, forks and spoons made of paper,

plastic or thermocol. 4

42. Declared goods as specified in Section 14 of the

Central Sales Tax Act., 1956 4

43. Drugs and medicines including vaccines, syringe and

dressings medicated ointment produced under drugs

licence, light liquid paraffin of IP grade.

44. Edible oils and oil cake 4

45. Electrodes 4

46. Embroidery or zari articles, that it to say, imi, zari,

kasab, salma, dabka, chumki, gota sitara, naqsi, kora,

glass bead, badla,.

47. Exercise book, graph book, and laboratory note book 4

48. Feeding bottles, nipples 4

49. Ferrous and non-ferrous metals and alloys, non-

metals, such as aluminum, copper, zinc and extrusions

of those.

50. Fibres of all types and fibre waste. 4

51. Flour, Atta, Maida, Suji, Besan etc. 4

52. Fly ash 4

53. Fried grams 4

54. Gabba 4

55. Gur, jaggery and edible variety of rab gur 4

56. Gypsum 4

57. Hand pumps and spare parts and fittings 4

58. Handmade safety matches 4

59. Hawan samagri including agarbatti and sambrani. 4

60. Herb, bark, dry plant, dry root, commonly known as

jari booti and dry flower, 4

61. Honey 4

62. Hose pipe and fittings thereof 4

63. Hosiery goods 4

64. Bran of cereals. 4

65. I.T. products as specified in Part-A of this Schedule. 4

66. Ice 4

67. Incense sticks commonly known as agarbati,

dhupkathi or dhupbati. 4

68. Industrial cables (High voltage cables, XLPE Cables,

jelly filled cables, optical fibre cable) 4

69. Industrial Inputs as specified in Part-B of this

Schedule. 4

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70. Insulators 4

71. Kangri 4

72. Kattha 4

73. Kerosene oil sold through PDS 4

74. 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.

75. Khandasari 4

76. Khoya/ Khoa 4

77. Knitting wool 4

78. Lai 4

79. Lac and chapadi. 4

80. Lignite 4

81. Lime, Lime stone, clinker and dolomite. 4

82. Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa

Olefin Sulphonate 4

83. Loi 4

84. Mat locally known as madur, made wholly or

principally of cypercus corymlosus known as gola

mathi, madurkathi or cyperus.

85. Mat sticks and reed obtainable from Cyperus Kathi,

mutha or Cyperus Malaccensis. 4

86. Medical equipment / devices and implants. 4

87. Mekhla Chaddar 4

88. Moulded plastic footwear , hawai chappals and straps

thereof 4

89. Murmuralu, pelalu, atukulu 4

90. Newars 4

91. Non-mechanised boats 4

92. 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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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

93. Oil seeds 4

94. Ores and minerals excluding (i) all kinds of building

stones (ii) marble and (iii) granite in all their forms. 4

95. Packing Material 4

96. Paddy, rice, wheat and pulses in whole grain, split or

broken form. 4

97. Paper, newsprint, paper board and waste thereof 4

98. Pattu 4

99. Pipes of all varieties including G.I. pipes, C.I. pipes,

ductile pipes and PVC pipes. 4

100.

Pizza bread 4

101.

Plantain leaves 4

102.

Plastic granules, plastic powder, master batches and

scrap 4

103.

Porridge 4

104.

Printed materials including diary, calendar etc. 4

105.

Printing ink excluding toner and cartridges. 4

106.

Processed meat, poultry and fish 4

107.

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)

108.

Pulp of bamboo, wood and paper 4

109.

Quandakari 4

110.

Rail coaches, engines and wagons and parts thereof. 4

111.

Rattan, reed (in Malayalam) 4

112.

Readymade garments 4

113.

Renewable energy devices and spare parts 4

114.

Rice bran 4

115.

River sand excluding bajari 4

116.

Sabai grass and rope 4

117.

Safety matches 4

118.

Sattu 4

119.

Sewing machines, its parts and accessories 4

120.

Ship and other water vessels 4

121.

Silk fabric excluding handloom silk fabric, not

covered under Schedule I. 4

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122.

Sirali, bageshi, barroo, date leaves, baskets, handmade

sooma and germa, made only of bamboo 4

123.

Skimmed milk powder and UHT milk. 4

124.

Solvent oils other than organic solvent oil. 4

125.

Spectacles, parts and components thereof, contact lens

and lens cleaner 4

126.

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).

127.

Sports goods excluding apparels and footwear 4

128.

Stainless Steel sheets 4

129.

Starch and sago 4

130.

Sugar not covered under Schedule I. 4

131.

Sweetmeat (Deshi) 4

132.

Tamarind, tamarind seed and powder 4

133.

Tapioca 4

134.

Tea 4

135.

Textile and fabrics not covered under Schedule I. 4

136.

Tobacco not covered under Schedule I. 4

137.

Tools 4

138.

Toys excluding electronic toys 4

139.

Tractors including parts, accessories and tyre-tube

thereof. 4

140.

Transformers 4

141.

Transmission towers 4

142.

Umbrella, garden umbrella and parts thereof 4

143.

Unprocessed green leaves of tea 4

144.

Used cars. 4

145.

Vanaspati (Hydrogenated Vegetable Oil) and Deshi

Ghee 4

146.

Vegetable oil including gingili oil and bran oil 4

147.

Wet dates 4

148.

Willow vicker 4

149.

Wooden crates 4

150.

Writing Ink 4

151.

Writing Instruments, geometry boxes, colour boxes,

crayons and pencil sharpeners 4

152.

Gulkand and gulabjal 4

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Part-A

(See S. No. 65 of Schedule IV)

GOODS UNDER CATEGORY OF IT PRODUCTS

No. Description of Goods Rate of Tax

1 Word processing machines, Electronic typewriters. 4

2 Electronic calculators 4

3 Computer system and peripherals, Electronic diaries 4

4 D C Micro

motors, Stepper motors of an output not exceeding 37.5

watts. 4

5 Uninterrupted power supply (UPS) 4

Permanent magnets and articles intended to become permanent

magnet (ferrites) 4

7 Electrical apparatus for line telephony or line telegraphy, includi

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

combines microphone/ speaker sets. 4

9 Telephone answering machines 4

Prepared unrecorded media for sound recording or similar recording

of other phenomena including Compact Disc (CD) and Digital

Versatile Disc (DVD)

11 IT software on any media. 4

12 Transmission appartus other tha

n apparatus for radio broadcasting

or TV broadcasting, Transmission apparatus incorporating reception

apparatus, cellular telephones.

13 Radio communication receivers, Radio Pagers. 4

14 Aerials and antennas. 4

15 LCD Panels, LED panels. 4

16 Electrical capacitors fixed, variable or adjustable (pre-set). 4

Electrical resistors (including rheostats and potentiometers) other

than heating resistors 4

18 Printed Circuits 4

Switches, Connectors and Relay for up to 5 amps at voltage not

exceeding 250 volts, electronic fuses 4

20 Data / Graphic Display Tubes other than TV Picture tubes. 4

21 Diodes, transistors & similar semi-

conductor device, photo sensitive

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

22 Electronic Integtrated Circuits and Micro assemblies 4

23 Signal Generators 4

24 Optical fibre cables and joining kits and joining materials thereof 4

25 Optical f

ibre and optical fibre bundles and joining kits and joining

materials thereof 4

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26 Liquid Crystal Devices, flat panel display devices. 4

Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk meters,

gain measuring instruments,distortion factor met

ers, psophometres,

network and logic analysers and Signal analysers.

28 Parts of 1 to 27 above. 4

Part-B

(See S. No. 69 of Schedule IV)

GOODS UNDER CATEGORY OF INDUSTRIAL INPUTS

S.No 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

waxes and supermaceti, whether or not refined or coloured 4

Animal or vegetable fats boiled

, oxidised, dehdrated, sulphurised,

blown, polymerised by heat in vaccum or in inert gas 4

Liquid glucose (non-medicinal), Dextrose Syrup 4

Denatured ethyl alcohol of any strength 4

Manganese ores and concentrates, including ferruginous manganese

ore

s and concentrates with manganese content of 20% or more,

calculated on dry weight

Copper ores and concentrates 4

Nickel ores and concentrates

10.

Cobalt ores and concentrates 4

11.

Aluminium ores and concentrates 4

12.

Lead ores and concentrates 4

13.

Zinc ores and concentrates 4

14.

Tin ores and concentrates 4

15.

Chromium ores and concentrates 4

16.

Tungsten ores and concentrates 4

17.

Uranium or thorium ores and concentrates 4

18.

Molybdenum ores and concentrates 4

19.

Titanium ores and concentrates 4

20.

Niobium, T

antalum, Vanadium or Zirconium ores and concentrates 4

21.

Precious metal ores and concentrates 4

22.

Other ores and concentrates 4

23.

Granulated slag (slag sand) from the manufacture of iron or steel. 4

24.

Benzole 4

25.

Toluole 4

26.

Xylole 4

27.

Napthalene

28.

Phenols 4

29.

Creosole oils 4

30.

Normal Paraffin

31.

Butadine 4

Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 555(15)

32.

Fluorine, Chlorine, Bromine and Iodine. 4

33.

Sulphur, sublimed or precipitated, colloidal Sulphur 4

34.

Carbon (carbon black & other forms of carbon not elsewhere

specified or included) 4

35.

Hydrogen, rare gases other than non-metals 4

36.

Alkali or alkaline earth metals, rare earch metals, scandium and

yttrium, whether or not intermixed or interalloyd, mercury.

37.

Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. 4

38.

Sulphuric acid and anhydrides thereof, Oleum 4

39.

Nitric acid, Sulphonitric acids

40.

Diphosphorous pentaoxide, phosphoric acid and polyphosphoric

acids. 4

41.

Oxides of boron, boric acids. 4

42.

Halides and halide oxides of non-metals 4

43.

Sulphides of non-metals, commercial phosphorus trisulphide 4

44.

Ammonia, anhydrous or aqueous solution. 4

45.

Sodium hydroxide (caustic soda), Potassium hydroxide (caustic

potash) peroxides of sodium or potassium. 4

46.

Hydroxide and peroxide of magnesium, oxides, hydroxides and

peroxides of Strontium or Barium 4

47.

Aluminium hydroxide 4

48.

Chromium oxides and hydroxides. 4

49.

Manganese oxides. 4

50.

Iron oxides and hydroxides 4

51.

Cobalt oxides and hydroxides commercial cobalt oxides. 4

52.

Titanium oxides. 4

53.

Lead oxides, Red lead and Orange lead 4

54.

Hydrazine

& hydroxylamine and their inorganic salts other

inorganic bases, other metal oxides, hydroxides and peroxides. 4

55.

Flurides, fluorosilicates, fluroaluminates and other complex fluorine

salts. 4

56.

Chlorides, chloride oxides and chloride hydroxides, bromides

and

bromide oxides, iodides and iodide oxides. 4

57.

Bleach liquid, Bleaching powder, sodium hypochlorides 4

58.

Chlorates and perchlorates, Bromates and Perbromates, Iodates and

periodates. 4

59.

Sulphides, Polysulphides. 4

60.

Dithionites and sulphoxylates. 4

61.

Sulphites, thiosulphates 4

62.

Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium

Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium

alum, potash alum and ferric alum, Manganese sulphate, Strontium

sulphate

63.

Nitrites and Nitrates

64.

Phosphinates (hypophosphites,), phosphonates (phosphites); and

polyphosphates 4

65.

Carbonates, peroxocarbonates (percarbonates), commercial

555(16) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

ammonium carbonates containing ammonium carbanate.

66.

Cyanides, cyanide oxides and comples cyanides. 4

67.

Fulminates, cyanates and thiocyanates 4

68.

Silicates, commercial alkali metal, silicates or sodium, sodium

metasilicates, sodium metasilicates of Potassium, Magnesium

Trisilicate

69.

Borates, peroxoborates (perborates) 4

70.

Sodium bichromate 4

71.

Sodium dichromate. 4

72.

Potassium dichromate. 4

73.

Radioactive chemical elements and radioactive isotopes (including

the fissile chemical elements and isotopes) & their compounds 4

74.

Isotopes other than those mentioned at Serial No. 73 above and

compounds inorganic or organic of such isotopes, 4

75.

Compounds, inorganic or organic of rare earth metals, or yttrium or

of scandium or of mixtures of these metals. 4

76.

Hydrogen peroxide 4

77.

Phosphides, whether or not chemically defined excluding

ferrophosphorus. 4

78.

Silicon carbides 4

79.

Calcium carbides. 4

80.

Ethylene, Propylene, 4

81.

Cyclic Hydrocarbons. 4

82.

Halogenated derivatives of Hydrocarbons. 4

83.

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons

whether or not halogenated. 4

84.

Methanol 4

85.

Di- Ethylene Glycol, Mono-Ethylene Glycol, Tri-

Ethylene Glycol,

Ehylene Glycol, Heavy Ethylene Glycol. 4

86.

Cyclic alcohols and their halogenated, sulphonated, nitrated or

nitrosated derivatives, 4

87.

Halogenated, sulphonated nitrated or nitrosated derivatives of

phenols or phenol alcohols. 4

88.

Ethers, ether alcohols peroxides, ether peroxides, ketone peroxides

(whether or not chemically defined) & their halogenated 4

89.

Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a

three membered ring and their halogenated sulphonated, 4

90.

Ethylene Oxide 4

91.

Acetals and hemiacetals, whether or not with other oxygen function

and their halogenated, sulphonated, nitrated nitrosated 4

92.

Aldehydes whether or not with other oxygen function, cyclic

polymers of aldehydes. Paraformaldehyde. 4

93.

Halogenated, sulphonated, nitrated or nitrosated derivatives of

products of Serial No. 92 above 4

94.

Saturated acyclic monocarboxylic acids and their anhydrides,

halides, peroxides and peroxyacids, their halogenated, sulphonated 4

95.

Unsaturated acyclic mon

ocarboxylic acids, cyclic monocarboxylic

Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 555(17)

acids, their anhydrides, halides, peroxides and peroxyacids

96.

Polycarboxylic acids, their anhydrides, halides, peroxides and

peroxyacids, their halogenated, sulphonated, nitrated derivities. 4

97.

Carboxylic acids w

ith aditional oxygen function and their

anhydrides, halides, peroxides and peroxyacid their halogenated 4

98.

Phosphoric ester and their salts, including lactophosphates, their

halogenated, sulphonated nitrated or nitrosated derivatives. 4

99.

Esters of other

inorganic acids (excluding easter of hydrogen

halides) and their salts, their halogenated sulphonated nitrated. 4

100.

Amine-function compounds 4

101.

Oxygen- function amino-compounds. 4

102.

Quaternary ammonium salts and hydroxides, lecithins and other

phosphoaminolipids. 4

103.

Carboxyamide-function compounds, amide-

function compounds of

carbonic acid. 4

104.

Carboxyamide-

function compounds including saccharin and its salts

and imine function compounds. 4

105.

Nitrile

-function compounds. 4

106.

Diazo-, Azo- or azoxy-compounds. 4

107.

Organic derivatives of hydrazine or of hydroxylamine. 4

108.

Organo-sulphur compounds. 4

109.

Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and

their derivatives. 4

110.

Heterocyclic compounds with oxygen heteroatom(s) only. 4

111.

Heterocyclic compounds with nitrogen heteroatom(s) only. 4

112.

Nucleic acids and their salts, other heterocyclic compounds.

113.

Sulphonamides. 4

114.

Glycosides, natural or reproduced by synthesis and their salts, ethers

esters and other derivatives. 4

115.

Vegetable alkaloids

natural or reproduced by synthesis and their

salts, ethers, esters and other derivatives. 4

116.

Tanning extracts of vegetable origin, tannins and their salts, ethers,

esters and other derivatives, excluding catechu or gambiar 4

117.

Synthetic organic tanning s

ubstances, inorganic tanning substances,

tanning preparations, whether or not containing natural excluding

catechu or gambiar

118.

Colouring matter of vegetable or animal origin (including dyeing

extracts but excluding annimal black) exlcuding catechu or gambiar

119.

Synthetic organic colouring matter whether or not chemically

defined, preparations based on synthetic organic colouring matter,

excluding catechu or gambiar

120.

Colour lakes and preparation based on colour lakes. 4

121.

Master Batches, other colouring matter including ultra marine blue 4

122.

Textile Finishing agents. Textile Printing Binder-

PVC Copolymer.

Textile Non-woven binder-PVA copolymer. Lamination emulsion-

PVA copolymer. Packaging emulsion-

PVA copolymer. Sticker

Emulsion-PVA copolymer. Binder for water based paint-

PVA

555(18) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

copolymer

123.

Prepared pigments and all their derivatives 4

124.

Glass frit and other glass in the form of powder granules or flakes. 4

125.

Prepared driers. 4

126.

Pigments(including metallic powders and flakes) dispersed in non-

aqueous

media, in liquid or paste form, of a kind used in the

manufacture of paints(including enamels), stamping foils.

127.

Casein, Caseinates and other case in derivatives casein glues. 4

128.

Enzymes, prepared enzymes not elsewhere specified or included. 4

129.

Artificial graphite, colloidal or semi-

colloidal graphite, preparation

based on graphite or other carbon in the form of pastes 4

130.

Activated Carbon,Activated natural mineral products, animal black,

including spend animal black 4

131.

Residual lyes from manufacturi

ng of wood pulp whether or not

concentrated, desugared or chemically treated, including lignin

sulphonate

132.

Gums and turpentine oil 4

133.

Rosin and resin acids and derivatives, thereof, rosin spirit and rosin

oils, run gums. 4

134.

Wood tar, wood tar oils wo

od creosote, wood naptha vegetable pitch

brewere pitch and similar prepartation based on resin acid. 4

135.

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

136.

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.

137.

Reducers and blanket wash/roller wash used in the printing industry.

138.

Reaction initiators, reaction accelerators and catalytic preparations

not elsewhere specified or included. 4

139.

Mixed alkybenzenes & mixed alkylnaphthalenes. 4

140.

Chemical elements doped for use in elect

ronics in the form of discs,

wafers or similar forms chemical compounds doped for use in

electronics

141.

Industrial monocarboxylic fatty acids, acid oils from refining

industrial fatty alcohols. 4

142.

Retarders used in the printing industry 4

143.

LLDPE / LDPE 4

144.

HDPE 4

145.

Polymers of propylene in primary forms 4

146.

PVC (Poly Vinyal Choloride) 4

147.

Acrylic polymers in primary forms 4

148.

Polyacetals, other polyethers and epoxide resin, in primary forms,

polycarbonates, alkyd resins, polyalkylesters & polyesters. 4

149.

Polyethylene Terephthalate chips 4

Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 555(19)

150.

Polymides in primary forms. 4

151.

Amino-

resins, polyphenylene oxide, phenolic resins and

polyurethanes in primary forms 4

152.

Silicons in primary forms 4

153.

Petroleum resins, coumarone-

indene resins, polyperpenes,

polysulphides, polysulphones. 4

154.

Cellulose and its chemical derivatives & cellulose ethers, not else

where specified in primary forms. 4

155.

Natural polymers (for example, alginic acid) and modified natural

polymers (for example, hardened proteins, chemicals) 4

156.

Ion-exchangers based on polymers in primary forms. 4

157.

Self-

adhesive plates, sheets, film, strip of plastics whether or not in

rolls. 4

158.

Thermocol 4

159.

Flexible plain films. 4

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 simila

natural gums, in primary forms or in plates, sheets or strips. 4

162.

Synthetic rubber and factice derived from oils in primary forms or in

plates, sheets or strips, mixtures of any products 4

163.

Reclaimed rubber, in primary forms or in plates, sheets or strips. 4

164.

Compounded rubber, univalcanised, in primary forms or in plates,

sheets or strip, other than unvulcanised rubber. 4

165.

Mechanical wood pulp, chemical wood pulp, semi chemical wood

pulp & pulps of other fibrous cellulosic materials. 4

166.

Cartons (i

ncluding 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. 4

168.

Paper self-adhesive tape and printed wrappers used for packing. 4

169.

Partially orient yarn, polyester texturised yarn and waste thereof. 4

170.

Polyster staple Fibre & Polyster Staple Fibre Fill. 4

171.

Polyester Staple Fibre waste. 4

172.

Sacks and bags, of a kind used for pac

king of goods of jute, or of

other textile base fibres. 4

173.

Carboys, bottles, jars, phials of glass, of a kind used for the packing

goods, stoppers, lids and other closures, of glass. 4

174.

Stoppers, caps and lids (including crown corks, screw caps and

pouring stoppers) capsules for bottles, threaded bungs, seals. 4

175.

Ferro alloys 4

176.

Zinc Oxide 4

177.

Jute Yarn, Jute Cloth, Jute twine and Jute sheets 4

178.

PP / HDPE Woven sacks, PP / HDPE Fabrics 4

179.

Hessain cloth 4

555(20) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

180.

Camphor 4

181.

Woven Label Tapes 4

182.

Empty cylinders of LPG 4

183.

Natural Gas in Liquefied state (except LPG, propane and Butane)

184.

Synthetic flavoring essences 4

185.

Naphtha

186.

China Clay 4

187.

Rubber Process Oil 4

188.

Liquified Chlorine 4

189.

Furnace Oil 4

190.

Petrolieum Coke 4

191.

Laterite 4

192.

Silica Sand 4

193.

Red Ocher 4

194.

Felsphar 4

195.

Chalk Powder 4

196.

Hydrated Lime 4

197.

Quartz Powder 4

198.

Sodium Fypo Chlorite 4

199.

Carbon Tapping Electrode 4

200.

Carbon Catalyst 4

201.

Sodium Hydroxide 4

202.

Acetylene Gas 4

203.

Non

-Edible Oil (other than hair oils) 4

204.

Soapstone 4

205.

Residual Furance Oil 4

206.

HydroSulphite of Soda 4

207.

Sodium Bicarbonate 4

208.

Dyes & Dyestuffs excluding paints, enamels, cement based water

colours, dry distempers, oil based distempers, emulsion paints

including acrylic and plastic emulsion paints, lacquers includ

ing

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.

209.

Gwar seed, gwar refined dal or split, gwar gum powd

er, Dhencha

and Punwad 4

210.

Threads including fire resistence thread 4

211.

Wooden Heel 4

212.

Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace 4

213.

Antisatic Insole 4

214.

Barely Malt 4

215.

P.U.Foam sheet 4

216.

Marble and granite Block 4

217.

Rough Kota Stone of thickness more than 55mm. 4

218.

Stainless steel ingots, billets, blooms, flats, flat bars, patta and

circles. 4

Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 555(21)

219.

Rectified spirit 4

SCHEDULE V

(See section 4)

GOODS TAXABLE AT 12.5%

No. Description of Goods Rate of Tax

Conditions, if

any.

1 2 3 4

Goods not covered in any other Schedule under

the Act or under any notification issued under

section 4 of the Act.

SCHEDULE VI

(See section 4)

GOODS TAXABLE AT SPECIAL RATES

No. Description of Goods Rate of Tax

Conditions, if

any.

1 2 3 4

1. Foreign liquor 20

2. High and Light Speed Diesel Oil 20

3. Molasses 20

4. Aviation spirit 28

5. Petrol 28

6. Bhang 50

7. Opium. 50

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

Stainless steel ingots, billets, blooms, flats and flat bars.

Tin plate.

Oilseed (excluding Til), and edible oil for manufacturing or refining.

X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic

equipments.

Wind mills and their accessories.

Opium (other than lanced poppy head).

Suji and flour.

Gwar whether whole or splitted including dal whether refined or not and gwar

gum.

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

(includ

ing chlorinated paraffin wax), LSHS (low sulphur high stocks), CBFS

Hkkx 4¼x½ 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.

11.

Light diesel oil.

12.

All kinds of non-alcoholic drinks and beverages.

13.

Ice-cream.

14.

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.

15.

Coffee, cocoa.

16.

Wireless reception instruments and apparatus, radios and radio gramophones,

television, V.C.R., V.C.P., tape-recorders, transistors and parts and accessories

thereof.

17.

All kinds of electrical and electronic goods including electronic meters, FAX

Machines, ATM, SIM cards and Smart Cards; and their parts and accessories.

18.

Aluminum structurals, steel fabrication items including G.S. Stay Sets,

insulators, pin insulators, switch fuse units and isolators.

19.

All kinds of telephone and parts thereof.

20.

Television sets, washing machine, microwave oven.

21.

Lubricants.

22.

All kinds of paper and paper products including exercise books.

23.

HDPE bags and plastic bags & sacks.

24.

ACSR Conductors.

25.

Transformers.

26.

Hand pumps, their parts and accessories.

27.

Computers and their accessories.

28.

Dyes and dye-stuffs, textile auxiliaries including chemicals used in textile

processing and starch.

29.

Photocopiers.

30.

Hydraulic Excavators (earth moving and mining machinery), mobile cranes

and hydraulic dumpers.

31.

Cement.

32.

Bitumen.

33.

Generating sets.

34.

Tin Containers.

35.

Explosives.

36.

A.C. Pressure pipes.

37.

Steel structurals and steel bars including Thermo-mechanically Treated Steel

bars (TMT)..

38.

Salt petre, gun powder, potash and explosives.

39.

All types of sanitary goods & fittings, pipes & and pipe fittings.

40.

Ceramic and glazed tiles.

41.

Glass and glass sheets.

42.

Pan Masala (not zarda mixed).

43.

Weigh-bridges.

44.

Lifts and elevators.

45.

Marble cutting tools, gangsaw, diamond bit.

555(24) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

46.

Photographic films & photographic paper.

47.

All kinds of fire arms including parts and accessories thereof.

48.

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 Rate of Tax (In %)

Land measuring four Hectares or more held by a

person 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) 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).

(2) 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.

(3) 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.

(4) 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.

(5) 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.

(6) 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.

(7) 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.

(8) 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.

(9) 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.

(10) The deferred tax for each tax period shall be adjusted against the balance amount

of Eligible Fixed Capital Investment.

555(30) jktLFkku jkt&i=] ekpZ] 31] 2006 Hkkx 4¼x½

(11) Where Input Tax Credit exceeds Output Tax for a tax period, it shall be carried

forward to the next tax period(s).

(12) The tax deferred under this notification shall be deemed to be a loan.

(13) 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.

(14) 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.

(15) 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.

(16) This notification shall come into force on 1st 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)

…………………...................(Assessing Authority)

……………………………….

1 Name of the applicant

2 Name and style under which the

applicant carries on business

3 Status of the applicant (Proprietor/

Partner/ Director/ Business Manager/

Other)

4 Principal place of business

5 Branches, if Any

6 Registration No. (TIN)

7 Name of the Goods manufactured

8 Name of the Old Scheme / Notification

9 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 jktLFkku jkt&i=] ekpZ 31] 2006 555(31)

11 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 Years ……… Date From ……………

To ….…………...

Exhausted up to the date of Application Years ……… Date From ……………

To ….…………...

Balance as on date of application Years ……… Date From ……………

To ….…………...

13 Eligible Period as per this notification

(Balance period doubled subject to

maximum increase of 5 years)

Years ……… Date From ……………

To ….…………...

Declaration

1. 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.

2. 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.

3. I/We hereby opt for the deferment benefits under notification No. …………………

dated………………..

4. 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.

5. 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: Signature of the Applicant(s)

Date: Status

Enclosures

1. Self Attested copy of Eligibility Certificate

2. Copy of Notification No…………………… dated…………………..

------------------------------------------------------------------------------------------------------------

555(32) jktLFkku jkt&i=] ekpZ] 31] 2006 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/

B. The following information / documents have not been furnished-

2. ……………………………………

Signature of the receiving Official

Place: Name :

Date: Designation :

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

No. Description Particulars

1. Book No.

2. Serial No.

3. Name of the applicant with status

4. Name and style of the business with full

address

5. Registration No. (TIN)

6. Principal place of business with full address

including details of branches, if any

7. Basis for eligibility

(a) New Industrial Unit

(b) Expansion

(d) Sick Industrial Unit

(e) Specific Notification

No. Date:

8. Extent of eligibility

(a) Percentage of deferment of tax liability

(b) Quantum of deferment of sales tax in

terms of EFCI

…......…..……..% of tax liability

.………………...% of EFCI

Rs. in figures_______________

Rs. in words________________

9. Period

(a)

Exemption under Old Scheme

Valid from_______ to ________

Hkkx 4¼x½ jktLFkku jkt&i=] ekpZ 31] 2006 555(33)

(b)

Period exhausted up to the date of

submission of application

(c)

Remaining period available under the

Old Scheme

(d)

Period of Extension

……………………

Year….. from______ to ______

10. Validity period of this Certificate as per

clause 6 of the notification. 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

Place: Name :

Date: Designation :

[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 Indo-

Burma 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

Notification Issued 31.3.06 457 G 155 D3c99c71

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