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State of Rajasthan - Section

Section 45 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999

45. Applicability of the Provisions of the Rajasthan Sales Tax Act, 1994 and the Rules made thereunder.

- Subject to the provisions of this Act and the Rules made thereunder, provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995), shall apply mutatis mutandis, for all other incidental and miscellaneous matters not provided for in this Act.Notifications[Notification No. F. 4 (110)FD/Tax/97-122, dated 17-10-2002, Published in Rajasthan Gazette, Part 4 (Ga), dated 21-10-2002, Page 395(3).]S.O. 251. - 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), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from entry tax the raw material required by a 100% Export Oriented Gwar Gum Unit, to the extent such raw material is used for the manufacture of gwar gum in the State and gwar gum so manufactured is sold in the course of export out of India.[Notification No. F. 4 (4) FD/Tax Div./2003-26, dated 22-4-2003, Published in Rajasthan Gazette, Part 4 (Ga), dated 23-4-2003, Page 23(5).]S.O. 35. - 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), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax payable under the said Act in respect of the goods mentioned in the list appended hereunder, on the condition that tax leviable under the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995) in respect of these goods has been paid in the State :List
S.No. Description of Goods
1 2
1. Furnace Oil
2. Oilseed and edible oil for manufacturing or refining
3. Bitumen
4. Air-conditioner
5. Photocopiers
6. Dyes and Dye-stuff, textile auxiliaries including chemicalused in textile processing and starch
7. Computer and their accessories.
8. Cement
9. Gwar whether whole or splitted including dal whether refinedor not and gwar gum
10. Hydraulic excavators (earthmoving and mining machinery),mobile crane and hydraulic dumpers
11. All kinds of paper and paper products including exercisebooks
12. Weighing bridges
13. Lifts and Elevators
14. Generating Sets
15. Tin Plate
16. Photographic film and photographic paper
17. Marble cutting tools, gangsaw, diamond bits
[Notification No. F.4(4)FD/Tax DTU./2003-42, dated 19-5-2003, Published in Rajasthan Gazette, Part 4 (Ga), dated 20-5-2003, Page 63(2).]Sub.- Exemption from Entry tax wherein Sales Tax has been paidS.O. 88. - 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 Departments notification No. F.4 (4)FD/Tax-Div./2003-26, dated 22-4-2003, the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax payable under the said Act with effect from 5-3-2003 in respect of the goods mentioned in the list appended hereunder on the condition that tax leviable under the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995) in respect of these goods has been paid in the State:-List
S.No. Description of Goods
1 2
1. Furnace Oil
2. Oilseed and edible oil for manufacturing or refining
3. Bitumen
4. Air-conditioner
5. Photocopiers
6. Dyes and Dye-stuff, textile auxiliaries including chemicalused in textile processing and starch
7. Computer and their accessories.
8. Cement
9. Gwar whether whole or splitted including dal whether refinedor not and gwar gum
10. Hydraulic excavators (earth moving and mining machinery),mobile crane and hydraulic dumpers
11. All kinds of paper and paper products including exercisebooks
12. Weighing bridges
13. Lifts and Elevators
14. Generating Sets
15. Tin Plate
16. Photographic film and photographic paper
17. Marble cutting tools, gangsaw, diamond bits
[Notification No. F. 4(67) FD/Tax/2004-32, dated 12-7-2004, Published in Rajasthan Gazette, Extraordinary, part IV-C(II), dated 12-7-2004, Page 174.]S.O. 72. - In exercise of the powers conferred by sub-section (1) of section 3 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 Notification No. F.4(4)FD/Tax Div./99-246, dated 15-10-1999 (as amended from time to time), the State Government being of the opinion that it is expedient in the public interest so to do, hereby specifies that the tax payable by a dealer under the said Act in respect of the goods specified in Column 2 of the List annexed hereto, and brought into any local areas, for consumption or use or sale therein, shall be payable at such rate as has been shown against them in Column 3 of the said List, with immediate effect:-List
S.No. Description of goods Rate of tax (%)
1 2 3
1. Stainless steel ingots, billets, blooms, flats and flat bars. 0.5
2. Tin plate 1
3. Oil seed and edible oil for manufacturing or refining 1
4. Sugar 1.5
5. Tobacco 1.5
6. Opium (other than lanced poppyhead) 2
7. Maida, suji and flour 2
8. Gwar whether whole or splitted including dal whether refinedor not and gwar gum. 2
9. All kinds of industrial fuels including petrol, gasoline,High speed diesel oil, Superior Kerosene Oil, LPG (includingtoluene, propane, butylene, butadine ethylene, oxylene, mix -xylene, benzene), ATF (Aviation turbine fuel), Furnace oil,haxene, (solvent oil), Napatha, Lubricant (including lube oil,transformer oil greases), Natural gas, Petroleum jelly(including veseline) Paraffin wax (including chlorinatedparaffin wax), LSHS (low sulfur high stocks) CBFS (carbon blackfees stock), Petroleum coke in any forum, Mineral turpentineoil, Heavy alkylate, Matloye acetate, Remax, Revive, C-9 knownby whatever name. 3
10. Light diesel oil. 3
11. Liquefied Natural Gas (LNG) 3.5
12. All kinds of paper and paper products including exercisebooks. 4
13. HDPE bags and plastic bags and sacks. 4
14. ACSR Conductors 4
15. Transformers. 4
16. Hand pumps, their parts and accessories 4
17. Computers and their accessories 4
18. Deyes and dye-stuffs, textile auxiliaries in-eludingchemicals used in textile processing and starch 4
19. Photocopiers 4
20. Hydraulic Excavators (earth moving and mining machinery),mobile cranes and hydraulic dumpers.  
21. Cement. 4
22. Bitumen 4
23. Air Conditioner 4
24. Generating sets. 4
25. Tin Containers. 4
26. Explosives 4
27. A.C. Pressure pipes 4
[27A] [Inserted by Notification dated 14-7-2004 and substituted by Notification dated 26-7-2004]. Steel structurals and steel bars including Thermo-Mechanically Treated Steel Bars (TMT) 4
28. Weigh bridges 8
29. Lifts and elevators 8
30. Marble cutting tools, gangsaw, diamond bit 8
31. Photographic films and photographic paper. 9
32. Lottery tickets. 10
33. Zarda mixed pan masala including gutka and churi. 16
[Notification No. F. F(67) FD/Tax/2004-33, dated 12-7-2004, Published in Rajasthan Gazette. Extraordinary, Part IV-C(II), dated 12-7-2004, Page 176.]S.O.73. - In exercise of the powers conferred by section 9 of the Rajasthan Tax on Entry of Goods on Local Areas Act, 1999 (Rajasthan Act No. 13 of 1999), and in supersession of this Department Notification No. F.4(4)FD/Tax Div./2003-42, dated 19-5-2003, the State Government hereby exempts from the tax payable under the said Act, in respect of the goods mentioned in the List appended hereto on the condition that the tax leviable under the Rajasthan Sales Tax Act, 1994, in respect of these goods has been paid in the State.List
S.No. Description of goods Rate of tax (%)
1 2 3
1 Stainless steel ingots, billets, blooms, flatsand flat bars. 0.5
2 Tin plate 1
3 Oil seed and edible oil for manufacturing orrefining 1
4 Sugar 1.5
5 Tobacco 1.5
6 Opium (other than lanced poppyhead) 2
7 Maida, suji and flour 2
8 Gwar whether whole or splitted including dalwhether refined or not and gwar gum. 2
9 All kinds of industrial fuels including petrol,gasoline, High speed diesel oil, Superior Kerosene Oil, LPG(including toluene, propane, 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 veseline) Paraffin wax (includingchlorinated paraffin wax), LSHS (low sulfur high stocks) CBFS(carbon black fees stock), Petroleum coke in any forum, Mineralturpentine oil, Heavy alkylate, Matloye acetate, Remax, Revive,C-9 known by whatever name. 3
10 Light diesel oil. 3
11 Liquefied Natural Gas (LNG) 3.5  
12 All kinds of paper and paper products includingexercise books. 4
13 HDPE bags and plastic bags and sacks 4
14 ACSR Conductors 4
15 Transformers. 4
16 Hand pumps, their parts and accessories 4
17 Computers and their accessories 4
18 Deyes and dye-stuffs, textile auxiliaries ineluding chemicals used in textile processing and starch 4
19 Photocopiers 4
20 Hydraulic Excavators (earth moving and miningmachinery), mobile cranes and hydraulic dumpers. 4
21 Cement. 4
22 Bitumen 4
23 Air Conditioner 4
24 Generating sets. 4
25 Tin Containers. 4
26 Explosives 4
27 A.C. Pressure pipes 4
[27A] [Inserted by Notification dated 14-7-2004 and substituted by Notification dated 26-7-2004.] Steel structurals and steel bars includingThermo-Mechanically Treated Steel bars (TMT) 4
28 Weigh bridges 8
29 Lifts and elevators 8
30 Marble cutting tools, gangsaw, diamond bit 8
31 Photographic films and photographic paper. 8
32 Lottery tickets. 10
33 Zarda mixed pan masala including gutka andchuri.16  
[34] [Added by Notification dated 29-5-2005.]. Cigarattes, Cheroots, Cigars and Cigarillos  
[Notification. No. F.4(67) FD/Tax/2004-34, dated 12-7-2004. Published in Rajasthan Gazette, Extraordinary Part IV-C(II). dated 12-7-2004. Page 177.]S.O.74. - 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), the State Government hereby exempts units registered with the Kliadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 or the Rajasthan Khadi and Village Industry Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955, from tax payable under the said Act, in respect of all kinds of paper used in the manufacture of exercise books.[Notification No. F.4(67) FD/Tax/2004-35. dated 12-7-2004. Published in Rajasthan Gazette, Extraordinary, Part IV-C(II), dated 12-7-2004, Page 178.]S.O.75. - In exercise of the powers conferred by section 9 of the Rajasthan Tax on Entry of 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 rescinds this Department's notification No. F.4(4)FD/Tax Div./99-261, dated 15-1-2000 (as amended from time to time), relating to Exemption Scheme of textiles.[Notification No. F. 12(44)/FD/Tax/2015-72, dated 29.7.2015 - Rajasthan Gazette Extraordinary, Part IV(C)(II), dated 4.8.2015, pp. 135(1) to 135(2) {S.O. 112}] = 2016 RSCS/II/P. 401/H. 154S.O. 112. - In exercise of the powers conferred by Section 9 of the Rajasthan Tax on Entry of Goods into Local Areas Act 1999 (Act No. 13 of 1999), the State Government being of the opinion that it is expedient in the public interest so to do, hereby, exempts 75% of the tax payable under the said Act on entry of capital goods and equipments, required for setting up of new unit in tourism sector, brought into local area by M/s. Bhumika Enterprises Pvt. Ltd., Sukher Industrial Area, Udaipur, on the conditions, -
(i)that an entitlement certificate for such exemption has been issued by the Member Secretary of the State Level Screening Committee under the Rajasthan Investment Promotion Scheme-2014.
(ii)that exemption shall be allowed on such capital goods and equipments as approved by the State Level Screening Committee.
(iii)that such capital goods are brought into the local areas during the operative period of the scheme but before the commencement of commercial production or operation by the enterprise.
(iv)that the enterprise shall comply with all other conditions as mentioned in the Rajasthan Investment Promotion Scheme-2014.
[Noti. No. F. 12(55)/FD/Tax/2013-76, dt. 29.7.2015 - Raj. Gaz., Exty., Pi. IV(C)(II), dt. 4.8.2015, pp. 135(5) to 135(7) {S.O. 115}] = 2016 RSCS/1I/P. 403/H. 157S.O. 115. - In exercise of the powers conferred by Sec. 9 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from payment of tax under the said Act payable by M/s Manipal Integrated Services Pvt. Ltd., Jaipur, on the entry of goods as mentioned in the list given below, brought into local area during the period 3.9.2013 to 2.9.2016, for setting up of university project in the State, namely:List(Goods brought into the local area during the period 3.9.2013 to 13.7.2014)
Sr. No. Description of Goods Unit Qty Purchase Price(Amount in lacs)
1. Aluminium Metal False Ceiling SQM 2138 16.87
2. Angle Grinder (Electrical Goods) Nos. 4 0.12
3. Street Light Pole Nos. 228 40.09
4. Split AC Nos. 47 12.17
5. Light Fixtures Nos. 870 14
6. Tiles RMT 2000 1.56
7. Tiles SFT 72070 25.22
8. Tiles SFT 57970 34.26
9. HVAC Chillers. Nos. 1 134.68
10. Indelec Lightning Protection System Nos. 7 6.78
11. Street Light Poles Lot 1 0.77
12. Tiles Lot 2 1.02.
  Total     287.54
List(Goods brought into the local area during the period 14.7.2014 to 8.3.2015)
Sr. No. Description of Goods Unit Qty Purchase Price(Amount in lacs)
1 2 3 4 5
1. Energy Management (Electrical Goods) Nos. 1600 43.44
2. Indelec Lightning Protection System Nos. 1 2.66
3. Light Fixture Nos. 253 8.01
4. Street Light Poles Nos. 135 21.18
5. Tiles Lot 3 1.4
6. Elevators Nos. 1 18.66
7. Elevators Nos. 6 121.01
8. Elevators Nos. 10 201
9. Elevators Nos. 1 15.3
10. Light Fixtures Nos. 80 15.99
11. Washing Machine Nos. 33 153.98
12. IT Equipment Lot 1 11.83
13. Electrical Panel Nos. 91 163.03
14. Fire Doors (Aluminium Metal Sheet) Nos. 842 87.07
  Total     864.56
List(Goods brought into the local area during the period 9.3.2015 to 2.9.2016)
Sr. No. Description of Goods Unit Qty Purchase Price(Amount in lacs)
1. CCTV (Camera) Lot 1 70.35
2. Street Light Fixtures Nos. 10 0.80
3. Tiles Lot 1 0.53
4. Room Energy Management System (Electrical Goods) Nos. 1100 31.48
5. IT Cabling Lot 1 19.43
  Total     122.59