Section 18(1) in The Rajasthan Value Added Tax Act, 2003
(1)Input tax credit shall be allowed, to registered dealers, other than the dealers covered by sub-section (2) of section 3 or section 5, in respect of purchase of any taxable goods made within the State from a registered dealer to the extent and in such manner as may be prescribed, for the purpose of-(a)sale within the State of Rajasthan; or(b)sale in the course of Inter-state trade and commerce; or(c)sale in the course of export outside the territory of India; or(d)being used as packing material of goods, other than exempted goods, for sale; or(e)being used as raw material [except those as may be notified by the State Government,] [Inserted by Rajasthan Act No. 3 of 2007, dated 10.4.2007.] in the manufacture of goods other than exempted goods, for sale within the State or in the course of Inter-state trade or commerce; or(f)[being used as packing material of goods or as raw material in manufacture of goods for sale] [[Substituted for the following words vide Rajasthan Act 4 of 2007, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 10-4-2007, page 1(18) :-'being used as raw material in the manufacture of goods for sale'.]] in the course of export outside the territory of India; or(g)[ being used in the State as capital goods in manufacture of goods other than exempted goods,] [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.]however, if the goods purchased are used partly for the purposes specified in this sub-section and partly as otherwise, input tax credit shall be allowed provisions to the extent they are used for the purposes specified in this sub-section.
