Rajasthan Entry Tax Notification
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Body NOTIFICATION F. 12(25)FD/Tax/2020-187 Dated 24th June, 2020

In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby exempts from the tax payable under the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No.13 of 1999), in respect of the goods specified in the List given below on the condition that the tax leviable under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) in respect of such goods has been paid in the State, namely

LIST

S. No.	Description of Goods
1	2
1	Stainless Steel Ingots, Billets, Blooms, Flats and Flat bars
2	All kinds of yarn, other than cotton & silk yarn in hank.
3	All kinds of fuels including, gasoline, Superior Kerosene oil, LPG (including propene, butylene, butadine, ethylene, oxylene), Furnace oil, hexane (solvent Oil) Naphtha, 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 but excluding petrol, High speed diesel oil, Light speed diesel oil, ATF (Aviation turbine fuel) and Natural gas
4	Oilseed (excluding Til) for oil extraction/refining and crude/degum oil for refining
5	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.
6	Aluminum structural, steel fabrication items including G.S. Stay Sets, switch fuse units and isolators.
7	Bitumen of all kinds
8	Computers and their accessories
9	Generating sets
10	Glass and glass sheets
11	Lubricants and Lube oil and grease
12	Parts and accessories of all types of motor vehicles (other than tractors) including two and three wheelers
13	Steel structural and steel bars including Thermo -mechanically Treated Steel bars (TMT)
14	Transformers and transformer oil
15	Tyres, tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles, motor vehicles with more than four wheels or jeep trailers.
16	All kinds of non-alcoholic drinks and beverages
17	All kinds of paper and paper products including exercise books but excluding handmade paper
18	Automated Teller Machine(ATM), Cash Deposit Machine (CDM) and Automatic Ticket Vending Machines (AVTM)
19	Dyes and dyestuffs, textile auxiliaries including chemicals used in textile processing and starch
20	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
21	HDPE bags, plastic bags & sacks, plastic laminated pouches
22	Non-woven fabrics, textile fabrics impregnated, coated, covered or laminated with plastics, PVC leather cloth and synthetic leather
23	Optical fibre cables and Polythylene Insulated Jelly Filled Telecommunication (PIJF) cables
24	PP/HDPE woven fabrics
25	X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic equipments
26	All kinds of firearms including parts and accessories thereof
27	All types of sanitary goods and fittings
28	Cement
29	Ceramic and glazed tiles
30	Lifts and elevators
31	Weigh bridge
32	Air Conditioner and Refrigerator
33	Opium (other than lanced poppy head)
34	Pan Masala (not zarda mixed)
35	Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala including gutkha and churi
36. 1	ACSR Conductors

The tax paid, if any, under the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999) shall not be refunded.

By Order of the Governor,

(Nishant Jain)

Joint Secretary to the Government