Rate of Tax under The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999) with effect from

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1 Rate of Tax under The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999) with effect from , namely:- S.No Description of Goods Rate of Tax (%) 1 Sugar Stainless Steel Ingots, Billets, Blooms, Flats and Flat bars 0. 3 All kinds of yarn, other than cotton & silk yarn in hank. 2 *Amended vide Notification No. F.12(11)FD/TAX/-208 dated All kinds of fuels including petrol, gasoline, High speed diesel oil, Light speed Diesel oil, Superior Kerosene oil,lpg (including propene, butylene, butadine, ethylene,oxylene), ATF (Aviation turbine fuel), Furnace oil, hexane (solvent Oil) Naphtha, Natural gas, petroleum jelly (including vaseline) Paraffin wax (including chlorinated paraffin wax), LSHS (low sulpher high stocks), CBFS (carbon black feed stock), Petroleum coke in any form,heavy alkylate, Methyl acetate, Remax, Revive, C-9 known by whatever name. Oilseed (excluding Til) for oil extraction/refining and crude/degum oil for refining 6 ACSR conductors Deleted vide Notification No. F.12(11)FD/TAX/-208 dated All kind of electrical and electronic goods including electronic meters, FAX Machines, SIM Cards, Smart Cards and parts and accessories thereof, but excluding radio sets and radio gramophones, V.C.R., V.C.P., tape- recorders, transistor sets and parts and accessories thereof. 8 All kinds of telephone and parts thereof Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Aluminum structurals, steel fabrication items including G.S. Stay Sets, switch fuse units and isolators.

2 10 Bitumen of all kinds 11 Computers and their accessories 12 Generating sets 13 Glass and glass sheets 1 Insulators Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Lubricants including Lube oil and grease 16 Parts and accessories of all types of motor vehicles (other than tractors) including two and three wheelers 17 Photocopiers Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Stay wire Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Steel structurals and steel bars including Thermo - mechanically Treated Steel bars (TMT) 20 Television sets, washing machine, microwave oven Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Transformers and transformer oil 22 Tyres, tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles, motor vehicles with more than four wheels or jeep trailers. 23 All kinds of non-alcoholic drinks and beverages 2 All kinds of paper and paper products including exercise books but excluding handmade paper 2 Automated Teller Machine(ATM),Cash Deposit Machine(CDM) and Automatic Ticket Vending Machines(ATVM)

Photocopiers Deleted vide Notification No. F.

3 *Amended vide Notification No. F.12(11)FD/TAX/-208 dated Dyes and dyestuffs, textile auxiliaries including chemicals used in textile processing and starch 27 Earth moving and mining machinery including hydraulic excavator, hydraulic dumper, tipper, heavy loader,backhoe loader, wheel loading shovel, wheel excavator,tracked excavator, compactor, mobile crane, road roller,dozer, grader, skid steer and parts thereof 28 HDPE bags, plastic bags & sacks, plastic laminated pouches 29 Liquefied Natural Gas (LNG) 30 Non-woven fabrics, textile fabrics impregnated, coated,covered or laminated with plastics, PVC leather cloth and synthetic leather 31 Optical fibre cables and Polythylene Insulated Jelly Filled Telecommunication (PIJF) cables 32 PP/HDPE woven fabrics 33 Tin containers Deleted vide Notification No. F.12(11)FD/TAX/-208 dated X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic equipments 3 All kinds of firearms including parts and accessories thereof 1 36 All types of sanitary goods and fittings 1 37 Cement 1 38 Ceramic and glazed tiles 1 39 Lifts and elevators 1 0 Weigh bridge 1 1 Aerated water 1

hydraulic dumper, tipper, heavy loader,backhoe loader, wheel loading shovel, wheel excavator,tracked excavator, compactor, mobile crane, road roller,dozer, grader, skid steer and parts thereof 28

4 Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Air Conditioner and Refrigerator 1 3 Mineral water and water sold in sealed containers Deleted vide Notification No. F.12(11)FD/TAX/-208 dated Opium (other than lanced poppy head) 0 Pan Masala (not zarda mixed) 6 6 Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala including gutkha and churi 6 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) and in supersession of this Department's notification number F.12(9)FD/Tax/ dated , as amended from time to time, the State Government hereby exempts from tax payable under the said act, with immediate effect, in respect of the goods specified in the list given below on the condition that the tax leviable under the Rajasthan Value Tax Act, 2003(Act No. of 2003) in respect of such goods has been paid in the state, with immediate effect, namely:- LIST S.No Description of Goods 1. Stainless Steel Ingots, Billets, Blooms, Flats and Flat bars 2. All kinds of yarn, other than cotton & silk yarn in hank. *Amended vide Notification No. F.12(11)FD/TAX/-209 dated All kinds of fuels including petrol, gasoline, High speed diesel oil, Light speed Diesel oil, Superior Kerosene oil,lpg (including propene, butylene, butadine, ethylene,oxylene), ATF (Aviation turbine fuel), Furnace oil, hexane (solvent Oil) Naphtha, Natural gas, petroleum jelly (including vaseline) Paraffin wax (including chlorinated paraffin wax), LSHS (low sulpher high stocks), CBFS (carbon black feed stock), Petroleum coke in any form,heavy alkylate, Methyl acetate, Remax, Revive, C-9 known by whatever name.

Masala (not zarda mixed) 6 6 Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala including gutkha and churi 6 In exercise of the powers conferred by section 9 of the

5 . Oilseed (excluding Til) for oil extraction/refining and crude/degum oil for refining. ACSR conductors Deleted vide Notification No. F.12(11)FD/TAX/-209 dated All kind of electrical and electronic goods including electronic meters, FAX Machines, SIM Cards, Smart Cards and parts and accessories thereof, but excluding radio sets and radio gramophones, V.C.R., V.C.P., tape- recorders, transistor sets and parts and accessories thereof. 7. All kinds of telephone and parts thereof Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Aluminum structurals, steel fabrication items including G.S. Stay Sets, switch fuse units and isolators. 9. Bitumen of all kinds 10. Computers and their accessories 11. Generating sets 12. Glass and glass sheets 13. Insulators Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Lubricants including Lube oil and grease 1. Parts and accessories of all types of motor vehicles (otherthan tractors) including two and three wheelers 16. Photocopiers Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Stay wire Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Steel structurals and steel bars including Thermo -mechanically Treated Steel bars (TMT)

, V.C.P., tape- recorders, transistor sets and parts and accessories thereof. 7. All kinds of telephone and parts thereof Deleted vide Notification No. F.12(11)FD/TAX/-209 dated 08-03- 8.

6 19. Television sets, washing machine, microwave oven Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Transformers and transformer oil 21. Tyres, tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles, motor vehicles with more than four wheels or jeep trailers. 22. All kinds of non-alcoholic drinks and beverages 23. All kinds of paper and paper products including exercise books but excluding handmade paper 2. Automated Teller Machine(ATM),Cash Deposit Machine(CDM) and Automatic Ticket Vending Machines(ATVM) *Amended vide Notification No. F.12(11)FD/TAX/-209 dated Dyes and dyestuffs, textile auxiliaries including chemicals used in textile processing and starch 26. Earth moving and mining machinery including hydraulic excavator, hydraulic dumper, tipper, heavy loader,backhoe loader, wheel loading shovel, wheel excavator,tracked excavator, compactor, mobile crane, road roller,dozer, grader, skid steer and parts thereof 27. HDPE bags, plastic bags & sacks, plastic laminated pouches 28. Non-woven fabrics, textile fabrics impregnated, coated,covered or laminated with plastics, PVC leather cloth and synthetic leather 29. Optical fibre cables and Polythylene Insulated Jelly Filled Telecommunication (PIJF) cables 30. PP/HDPE woven fabrics 31. Tin containers Deleted vide Notification No. F.12(11)FD/TAX/-209 dated X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic equipments 33. All kinds of firearms including parts and accessories thereof 3. All types of sanitary goods and fittings

All kinds of non-alcoholic drinks and beverages 23. All kinds of paper and paper products including exercise books but excluding handmade paper 2.

7 3. Cement 36. Ceramic and glazed tiles 37. Lifts and elevators 38. Weigh bridge 39. Aerated water Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Air Conditioner and Refrigerator 1. Mineral water and water sold in sealed containers Deleted vide Notification No. F.12(11)FD/TAX/-209 dated Opium (other than lanced poppy head) 3. Pan Masala (not zarda mixed). Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala including gutkha and churi

Mineral water and water sold in sealed containers Deleted vide Notification No. F.12(11)FD/TAX/-209 dated 08-03- 2.

Tax Rate under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 Under Sections 4 and 17 thereof

2009 ENTRY TAX ALPHABETICAL RATE OF TAX 1 Tax Rate under the U.P. Tax on Entry of Goods into Local Areas Act, 2007 Under Sections 4 and 17 thereof Sl. No. 1. Air Conditioner 1% of the Value of the goods