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State of Rajasthan - Section
Section 28 in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
28. Such other items for which registration is prohibited or restricted by any Competent Authority or those items which are barred by the Commissioner of Industries, Rajasthan from time to time.
Annexure-BEligible Extent of Deferment of Tax Under the Deferment Scheme| S.No. | Type of Units | Extent of the percentage of exemption from totaltax liability | Maximum exemption in terms of percentage ofeligible fixed capital investment (FCI) | Maximum time limit for availing exemption fromtax | |
| 1 | 2 | 3 | 4 | 5 | |
| 1. | New unit other than the units mentioned at S. Nos.2 and 3 and units going in for expansion or diversification. | 1st year2nd year3rd year4th year5thyear6th year7th year8th year9th year10thyear11th year | 100%90%80%70%60%50%50%40%40%30%30% | 100% of eligible fixed capital investment incases where such investment exceeds Rs. 150.00 lacs, and 125% ofeligible FCI in cases where such investment does not exceed Rs.150.00 lacs. | Eleven years |
| 2. | (a) New Units of knitwears, gems and jewellery,textile, electronics and telecommunications, computer software,foot wears and leather goods, glass and ceramic | 1st year2nd year3rd year4th year5th year6thyear7th year | 100%100%90%90%80%80%70% | 125% of eligible fixed capital investment. | Thirteen years |
| 3. | Very Prestigious Units | 8th year9th year10th year11th year12thyear13th year | 70%60%60%50%40%40% | ||
| 3. | All categories of cement Plants/ Units includingPioneering/ Prestigious/ Very Prestigious /Premier, Units exceptmini cement plants mentioned in Annexure-A | 25% of total tax liability | 100% of eligible FCI | Eleven years | |
| 4. | (a) Sick UnitsSick units which have notavailed of benefits of exemption from tax or determent of taxpreviously | Same benefits which are available to new units atS. No. 1 | Eleven years | ||
| (b) | Other sick units, which have availed of thebenefits of exemption from tax or deferment of tax | 1st year2nd year3rd year4th year5th year6thyear7th year8th year9th year10th year11thyear | 80%70%60%50%40%30%20%10%10%10%10% | 100% of eligible fixed capital investment incases where such investment exceeds Rs. 150.00 lacs and 125% ofeligible FCI in cases where such investment does not exceed Rs.150.00 lacs | Eleven years |
| 5. | Pioneering Units/ Prestigious units/ Exportingunits with a mini mum of 50% of their production | 1st year2nd year3rd year4th year5th year6thyear7th year8th year9th year10th year11thyear12th year13th year | 100%100%90%90%80%80%70%70%60%60%50%40%40% | 100% of eligible fixed capital investment | Thirteen years |