Section 173(8) in Rajasthan Panchayati Raj Rules, 1996
(8)The conversion charges shall be exempted fully or partially in following cases, namely: -(i)No conversion charges shall be payable by any department of the Central Government or State Government or a local authority for change of use of land for non-residential or any official use;(ii)Fifty percent of the conversion charges shall be payable in case of change of use of land for establishment of eligible unit as approved by the specified authority under the provisions of the Rajasthan Investment Promotion Scheme, 2003;(iii)Fifty percent of the conversion charges shall be payable in case of change of use of land for establishment of enterprise, for modernization, expansion or diversification of existing enterprise or for revival of sick industrial enterprise holding a valid entitlement certificate under the "provisions of the Rajasthan Investment Promotion Scheme, 2010; and(iv)No conversion charges shall be payable in case of change of use of land, on recommendation of the Department of Technical Education, for the purpose of establishment of technical education institution.