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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION S.O.40. No. F.12(59)FD/Tax/2014-18 Dated 14th July, 2014

In exercise of the powers conferred by section 5 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) read with rule 17A of the Rajasthan Value Added Tax Rules, 2006, the State Government being of the opinion that it is expedient in the public interest so to do, hereby, with immediate effect from, provides that the class of dealers specified in column number 2 of table given below may opt to pay lump sum in lieu of tax. The amount of lump sum payable in lieu of tax shall be as specified in column number 3 against each of them in the said table.

TABLE

S.

No.

Class of Dealers Lump sum in lieu of tax
1 2 3
1 Registered dealers engaged in sale of synthetic gems and stones of all kinds, precious and semiprecious gems and stones (including kharad) of all kinds, pearls (whether real or cultured), diamonds, jewellery, ornaments, articles made of gold, silver and other precious metals and alloys thereof with or without precious or semi-precious stones including diamonds but excluding bullion, within the State. Rupees one thousand for every rupees two lac or part thereof, of the turnover of goods mentioned in column number 2 in the relevant period.
2 Registered dealers having retail outlet of petroleum companies and engaged in sales of lubricant, yellow cloth and fan belt, in the State. Rupees one hundred for every rupees ten thousand or part thereof, of the turnover of goods mentioned in column number 2 in the relevant period.
3 Registered dealers engaged in manufacturing and trading of cement being manufactured by them in their Mini Cement Plants whose installed capacity is up to 200TPD, within the State. Rupees one lac fifty six thousand per month for installed capacity up to 50 TPD, and shall be increased proportionately for installed capacity above 50 TPD.

However, for dealers who are paying lump sum tax under notification No. F.12 (63) FD/Tax/2005-70 dated 11.07.2006, as amended from time to time, shall pay the amount as per that notification for the year 2014-15.

4 Registered dealers engaged in sale of all kinds of cooked food namely meals and non-alcoholic drinks, in the name and style of dhabas or bhojnalayas, having annual turnover in the immediately preceding year was not more than rupees thirty lacs, who satisfy the following conditions:

(i) they do not hold a bar license for the premises of the dhaba/ bhojanalaya; and

(ii) their premises for the customers is not fully air conditioned.

Rupees three thousand for every rupees one lac or part thereof, of the turnover of goods covered under the scheme in the relevant period.

However, for dealers who are paying lump sum tax under notification No.F.12(87)/FD/Tax/06-111 dated 14.11.2006, as amended from time to time, shall pay the amount as per that notification for the year 2014-15.

5 Registered dealers engaged in sale of foreign liquor, Indian Made Foreign Liquor and beer, who do not hold the license for retail off or the license for retail on, issued by the Excise Department of the State. (a) One sixth of the gross amount which comes after deducting the amount of surcharge from the gross amount of the printed retail price of the goods, sold during the relevant period.

(b) In addition to the amount of lump sum, the dealer shall also pay the amount of surcharge payable under section 7A of the said Act.

(c) The dealer shall be allowed to claim set off in the lump sum amount and in surcharge, of the amount of tax and surcharge respectively, paid on the purchase of Foreign Liquor, Indian Made Foreign Liquor and Beer made by him within the State from the manufacturing dealer of the State and sold within the State.

(d) The dealer opting for payment in lump sum under this notification shall sell Foreign Liquor, Indian Made Foreign Liquor and Beer only to the person /dealer holding license for retail off issued to them by the Excise Department of the State.

(e) The dealer opting for payment in lump sum under this notification shall not sell Foreign Liquor, Indian Made Foreign Liquor and Beer to the dealers holding license for retail on issued to them by the Excise Department of the State, however, they will be free to sell such goods to such persons against VAT invoice under the Act.

6 Registered dealers, commonly known as developers/ builders who, as work contractors, undertake the construction of flats, dwellings or buildings or premises and transfer them along with goods (whether as goods or in some other form) and land or interest underlying the land in pursuance of an agreement. Option A: Rupees one thousand three hundred for every two lacs or part thereof, of the consideration received in the relevant period subject to the following conditions:-

(i) the dealer shall purchase goods from within the State, for execution of the works contract from a registered dealer of the State; and

(ii) in case such dealer, procures or purchases any goods in any manner other than the manner as provided in condition (i) above, he shall, in addition to the lump sum amount, be liable to pay an amount equal to the amount of tax that would have been payable, had the goods been purchased in the State from a registered dealer.

OR

Option B: Rupees Eight thousand for every two lacs or part thereof, of the consideration received in the relevant period.

Note: The dealer opting to pay tax in lump sum has to submit his option in the Application for permission.

7 Registered dealers engaged in leasing out tent and their accessories, decorative articles and exhibits, sound amplifier & public address system. Rupees five hunderd for every rupees two lac or part thereof, of the turnover of goods mentioned in column number 2 in the relevant period subject to the condition that such dealer shall make purchase of taxable goods mentioned in column number 2 from a registered dealer of the State. The dealer may opt for payment of lump sum in lieu of tax with effect from 01.04.2014.
8 Registered dealers engaged in sale of semi-stitched garments. Rupees one thousand three hundred for every rupees two lac or part thereof, of the turnover of goods mentioned in column number 2 in the relevant period, The dealer may opt for payment of lump sum in lieu of tax with effect from 01.04.2016.

Explanation.- Relevant period shall mean the relevant tax period.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government

CORRIGENDUM No. F.12(59)FD/Tax/2014-165 Dated 22nd December, 2014

The English version of this Department's notification no. F. 12(59) FD/ Tax/ 2014-18 dated 14.07.2014 published in Rajasthan Gazette extraordinary Part 4(C) sub-part (II) shall be read with the following corrections;-

S.No. Page No. of Gazelle Line No. Printed Incorrect word/expression Correct word/ expression
1 2 3 4 5
1 39(193) 22 2013-14 2014-15
2 39(193) 32 2013-14 2014-15
3 39(194) 3 shall purchase goods used in the execution of the work contract shall purchase goods from within the state,for execution of the work contract

(Aditya Pareek)

Joint Secretary to the Government