Notification regarding exemption from tax payable on goods under RTEGLA Act, 1999, if tax under RGST Act, 2017 has been paid - F. 12(25)FD/Tax/2020- 187 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, Dated June 24, 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, xylene), 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. 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. [F. 12(25)FD/Tax/2020- 187] By Order of the Governor, (NISHANT JAIN) Joint Secretary to the Government