THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. F.12(76)FD/Tax/2017-102 Dated 20th December, 2019

In exercise of the powers conferred by sub-section (3) of section 8 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts, with immediate effect, from the tax payable on the sale of High Speed Diesel, hereinafter referred to as HSD, by a registered dealer to manufacturers, works contractors and those engaged in mining, who are registered under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) for use by them exclusively in,-

(i) the manufacturing of goods as defined in the Rajasthan Goods and Services Tax Act, 2017 within the State; or

(ii) erection, construction, repair, alteration, renovation or restoration of road, bridge, tunnel or terminal for road transportation, airport, railways, canal, dam or other irrigation works, pipeline, conduit or plant for drinking water supply, water treatment, sewerage treatment or disposal,for use by general public within the State;or,

(iii) mining within the State, and the transportation of material so mined to factory premises within the State in case of captive mining by manufacturers,

to the extent the rate of tax exceeds 10%, subject to the following conditions, namely: -

1. the purchaser holds a valid license to import or store class B petroleum products in bulk or an installation issued by Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry;

2. the purchase of HSD by such purchaser shall not be less than 12KL per invoice;

3. the purchaser shall fully source it's requirement of HSD for the aforesaid use(s) from, within State of Rajasthan;

4. Such exemption shall be available to single registered taxpayer and not to a collective group of taxpayers.

5. the purchaser shall purchase HSD in bulk from oil marketing companies namely M/s Indian Oil Corporation Ltd., M/s Bharat Petroleum Corporation Ltd., M/s Hindustan Petroleum Ltd., M/s Numaligarh Refinery Ltd., M/s Nayara Energy Ltd. and M/s Reliance Industries Ltd.;

6. the purchaser shall seek an approval from the jurisdictional authority as notified under the Rajasthan Value Added Tax Act, 2003, hereinafter known as the jurisdictional authority, as regards to his being eligible for the said concession as per the conditions of this notification, by submitting an application on plain paper along with the following details as applicable, namely:-

(i) copy of registration certificate under the Rajasthan Goods and Services Tax Act, 2017;

(ii) turnover in previous financial year;

(iii) quantity of HSD (in KL) purchased and used in previous financial year;

(iv) balance sheet of previous financial year;

(v) copy of valid license to import or store class B petroleum products in bulk or an installation issued by Petroleum & Explosives Safety Organization (PESO);

(vi) copy of work order, if any;

(vii) detail of estimated consumption of HSD for the financial year pertaining to which approval has been sought, along with details of equipments/machinery/ vehicles, processes and activities for which the use of HSD is intended.; and

(viii)documentary evidence with respect to ownership/lease/allotment

etc. of mine;

The purchaser shall get the approval renewed within thirty days of the beginning of every Financial Year by submitting an application on plain paper along with the documents as envisaged in sub-clause (ii), (iii), (v), (vi), (vii) and (viii) of this clause, to the jurisdictional authority. .

7. the jurisdictional authority, on being satisfied with the . genuineness of the purchaser based on all above conditions, shall grant the Certificate of Approval manually in tire following format, within fifteen days of the receipt of application, namely,:-

Certificate of Approval

Approval is hereby granted to M/s..............................GSTIN ................................for the purchase of HSD @ .................% for use by him for the purpose of............................ For the year ..................

Date:-	Signature
Place:-	Name and seal of Jurisdictional Authority

8. the purchaser shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, and furnish a duly signed copy of Form VAT-72 so generated to the selling oil marketing companywithin fifteen days from the end of the quarter in which the said purchase has been made and the selling company shall not make any further concessional sale to the said purchaser till the said form is furnished;;

9. the selling oil marketing company shall furnish the details of such concessional sales to its jurisdictional authority within thirty days of the end of the corresponding quarter, in the following format, namely:-

S. No	Name and GSTIN of the purchaser	Invoice No. and Date	Quantity of HSD sold	Sale Price (in Rs.)	Vat amount (in Rs.)	Total Amount	S. No. of Form VAT- 72

10. the jurisdictional authority shall have the power to make inquiry regarding the utilization of HSD for the said purpose(s) and shall revoke the said approval in case of any default and shall file prosecution in case the HSD so purchased is found to- be used for any purpose other than those mentioned above. The Deputy Commissioner (Adm.) of the concerned zone shall have the power to compound the case in lieu of prosecution on deposition of penalty equal to four times of the amount of difference tax (applicable full rate of tax on HSD at the time of purchase in the State - concessional rate as per this notification).

11. This notification shall have effect from 21.12.2019.

By order of the Governor,

(Nishant Jain)

Joint Secretary to the Government