THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No. F.12(100) FD/Tax/10-78 Dated: 6th October, 2010

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 from payment of tax payable on purchases of taxable goods and equipments mentioned in annexure-'A' of this notification, made by any registered dealer for exclusive use in execution of works contracts related to Metro Rail Project in Jaipur City awarded by the Jaipur Metro Rail Corporation Limited or Delhi Metro Rail Corporation Limited for Jaipur Metro Rail Project and for exclusive use in execution of works contract related to construction of elevated road from Road Over Bridge at Ajmer Road to beyond Queens Road Crossing, awarded by Delhi Metro Rail Corporation Limited on the following conditions, namely:-

1. That the purchasing registered dealer has a valid contract with the Jaipur Metro Rail Corporation Ltd. or Delhi Metro Rail Corporation Limited for execution of works contracts related to Metro Rail Project in Jaipur City;

2. That the purchasing registered dealer shall ensure that the sale invoice of goods contains the expression "The goods purchased by this invoice have been purchased in pursuance to contract with Jaipur Metro Rail Corporation Ltd. or Delhi Metro Rail Corporation Limited for exclusive use in the Jaipur Metro Rail Project:;

3. That the purchasing registered dealer shall submit a monthly statement of such taxable purchases to his assessing authority within fifteen days from the close of the month; and

4. That the purchasing registered dealer shall generate a declaration in Form VAT-72 electronically through the official website of the Commercial Taxes Department, in the manner as provided therein and furnish a duly signed copy of Form VAT-72 so generated, to the selling dealer along with the duly filled in and signed certificate of the authorized officer of the Jaipur Metro Rail Corporation Ltd. or Delhi Metro Rail Corporation Limited, as provided in ANNEXURE-B appended hereto..

ANNEXURE-'A'

List of Goods required for execution of Metro Rail Project in Jaipur City

S. No.	Name of Goods	S. No.	Name of Goods
1	cement	17	Marble/ granite/ tiles/ kota stone
2	Steel (a) TOR, TMT (b) HTS (c) Binding wire (d) Plate, structural Steel (i) Angle (ii) Channel (iii) SMB etc. (iv) Pipe	18	Sanitary fitting/wares
3	Aggregate	19	Sheet AC/GI/ others
4	Sand	20	Paver block/ CC blocks
5	Ply	21	Bitumen
6	Batten-wooden	22	Stainless steel pipe/hollow section
7	Hardware-Nail etc	23	Paint/ snow-cem/ putty etc
8	Bearing i. Neoprene ii. Pot/ PTFE	24	Diesel/Petrol
9	Bentonite	25	Tyre
10	Ready mix concrete	26	Spare part of 4 wheeler dumper, Tractor, Crane, Gantry
11	Jacks	27	Electrical cable/fitting
12	GI/CI/PVC/SW/Pipes	28	Equipments required for provision of Signaling, Telecommunication and ticketing systems (including electronic, electrical & IT), cable, Batteries, Equipments racks and UPS
13	JCB, excavator, loader, truck, Car, Jeep, dumper, tractor, trailer, cranes, battery plant, concrete, pump, placcer, transit, mixer, gantry, launchings girder, pilling rig	29	Rail
14	Bricks/Stone	30	PSC sleeper, CI inserts
15	Aluminum	31	Track fittings:- Points and crossing, pandrol clip, rubber pad, liner
16	Wooden/ ply doors	32	Ballast
33	Rolling stock including sub-assemblies, Components, Accessories and spares thereof

List of electrical equipment:

1. 25 Km. (S.P.) AC Traction: All equipment used for erecting of overhead (25 KV)- A.C. Traction System including, Contact wire, centenary wire, Droppers, Insulators, Masts, Portals, Drop Arm, Steel structures, Automatic Tensioning Device, Traction Return Rail Bonding, Earthing System etc.

2. Power & Distribution transformers: 220/132 KV, 132/33 KV, 33 KV /25 KV- Power 33/0.415 Aux. Transformers, Booster transformers etc.

3. Sub Station: All the equipments installed in substation including single Bus Bar with Bus sectioning or Double Bus Bar with Bus coupler, circuit breakers, interrupters (220 KV, 132 KV, 25 KV single phase) for traction load and 33 KV side for Auxiliary loads, lightening protection equipment, instrument transformers (Current & Voltage), Protection Relays etc.

4. H.T.& L.T. Cables: All cables used for connecting the Equipments in the above stated system for operational & control.

5. Stand By arrangement: A) D.G. Set. 200 KVA at elevated Stations, D.G. Set. 2x 1000/750 KVA at U.G. Station (chandpole)

(B) Battery Chargers with Batteries for control supply.

6. Equipments used in supervisory control & Data Acquisition (SCADA) system with Optical Fibre Glass Cables.

7. All the Equipment used in Ventilation & Air Conditioning System.

8. Equipments used for illumination.

9. Equipments used for provision of Fans.

10. Equipments used for provision of exhaust fans.

11. Equipments used for provision of Escalators/ Lifts.

12. Equipments used for provision of Pump Sets.

13. Equipments required for cool drinking water.

14. Equipments used for provision of Sign age on P.F. & Sin Bldg's.

ANNEXURE-B

Certificate to be made by the authorized officer of the Jaipur Metro Rail Corporation Ltd. or Delhi Metro Rail Corporation Limited

No.

Dated:

It is hereby certified that the goods mentioned in Form VAT-72 No......... generated by M/S............................ have been utilized in completion of Metro Rail Project in Jaipur City.

Seal	Signature of Authorized officer of DMRC:
	Name:
	Designation:...........

By Order of the Governor,

(Bhawani Singh Detha)

Deputy Secretary to Government