Schedule 2 Exemption to Persons or Class of Persons

SCHEDULE II

[See sub-section (3) of section 8]

Exemption to Persons or Class of Persons

 

S.No.         Person or Class of persons                                                                         Conditions, if any
 1                         2                                                                                                                3
1.         United Nations Organization and its constituent agencies  
            Foreign Diplomatic Missions and their diplomats  
3. ** Deleted  
4.         (i) Canteen Stores Department, or  
            (ii) Regimental or Unit-run canteens attached to Military units.  
5.         Rajasthan State Road Transport Corporation  
6.         Indian Railways  
7.         Food Corporation of India.  
8.         Rajasthan Rajya Vidyut Utpadan Ltd.,  
           Rajasthan Rajya Vidyut Prasaran Ltd.,  
          Ajmer Vidyut Vitaran Nigam Ltd.,  
          Jaipur Vidyut Vitaran Nigam Ltd.,  
          Jodhpur Vidyut Vitaran Nigam Ltd.,  
9.         The dealers who were eligible and were granted benefit of specified amount linked with investment, under notifications issued under the Rajasthan Sales Tax Act,1994 (Act No. 22 of 1995), which were in force on March 31, 2006  
10. ** Deleted  
11.         Bhagwan Mahaveer Viklang Sahayata Samiti, Jaipur.  
12.         Branches of Shri Bhagwan Mahaveer Viklang Sahayata  
             Samiti; namely:- M.G. Hospital, Jodhpur, J.K. Loans  
             Hospital, Nayapura, Kota, P.B.M. Hospital, Bikaner,  
             General Hospital, Udaipur, General Hospital, Bharatpur,  
             Banger Hospital, Pali and J.L.N. Hospital, Ajmer.  
13.         Registered dealers whose units are registered with the    Industries Commission Act,1956 or with the Khadi and Village Industries Board    constituted under the Rajasthan Khadi and Village Industries Board Act, 1955.Khadi and Village Industries Commission constituted   under the Khadi and Village   
14.         Registered dealer engaged in execution of works contracts.  
15.         Dealer or person who carried or causes to be carried through vehicle or carrier goods liable to pay tax under sub-section (1) of section 6 of the Act.  
16. ** Deleted  
17.         Rajasthan Rajya Bunkar Sahkari Sangh Limited, Jaipur.  
18.         Rajasthan State Handloom Development Corporation Limited, Jaipur.  
19.         Self Help Group  
20.         Manufacturers of asbestos cement sheets and bricks  
21.         Bochasanwasi Shri Akshar Purushottam Swami Narayan Sanstha.  
22.         Registered dealers of marble who have not included royalty amount in the sale price during the period  01.04.2002 to 15.01.2008.  
23.         Dealers selling food under the Akshya Kalewa Scheme.     
24.         Airlines which for the first time connect cities of the State  having no air urchas.  
25.         Registered Flying Clubs set up for training.  
26.         Circuit Houses/ Dak bungalows  
27.         Registered manufacturing dealers of the State, purchasing  capital goods from registered dealers of the State.  
28.         Department of Narcotics, Government of India,                      Purchase of opium from the cultivators of Rajasthan, w.e.f. 01.01.2009
29.     (i) NAFED                                                                             For the sale of imported edible oil to BPL/ Antyodaya family of the State through PDS.
        (ii) CONFED                                                                          
30.         Oil Companies that is M/s Indian Oil Corporation Ltd.,  
            M/s Bharat Petroleum Corporation Ltd., M/s Hindustan  
            Petroleum Ltd. And M/s Numaligarh Refinery Ltd.  
31.         BSF canteens in Rajasthan  
32.         Registered dealers selling laboratory  equipments to Schools in the State.w.e.f. 08.07.2009                                       
33.      Registered dealers selling equipments and chemicals for Central Effluent Treatment Plants                            w.e.f. 08.07.2009
34.     Registered dealers purchasing timber of babool or mango or sheesham from registered dealer of the State.      w.e.f. 28.07.2009
35         Dealers having license for retail off, issued by Excise Department, Government of Rajasthan.        w.e.f. 31.08.2009
36     Registered dealers dealing in imported Sugar                              w.e.f. 27.01.2010
37         Dealer supplying cooked food to Students in premises of   recognized educational institutions.    w.e.f. 09-03-2010
38     Dealers selling food items cooked by him in the restaurants and hotels below three star category.     w.e.f. 09-03-2010
39 Dealers leasing cinema print or films for exhibition                      w.e.f. 09-03-2010
40     Registered Dealers engaged in manufacturing of Bitumen Emulsion and Modified Bitumen within the State.         w.e.f. 21.07.2010
41     Registered dealers engaged in manufacturing of carry bags  made from paper/cloth/cellulose/canvass/jute or coir material within the State        w.e.f. 26.05.2010
42     M/s Premier Brands Pvt. Ltd, the official licensee to  Commonwealth Games Delhi 2010.                    w.e.f. 05.08.2010
43         (i) Jaipur City Transport Service Limited                                 w.e.f. 08.09.2010
            (ii) Ajmer City Transport Service Limited  
44     Food, Civil Supplies and Consumer Affairs Department,  Government of Rajasthan                    For the sale of imported soya oil  through Public Distribution  System to the consumers of the State. w.e.f.-29.11.2010
45    M/s SAMTEL GLESS LTD., Kota ( formerly known as M/s Samcor Glass Ltd. Kota) Dt.-28.12.2010     w.e.f. 1.4.2010
46  Member Secretary, Rajya Yuva Board, Jaipur                                w.e.f. 02.02.2011
47  CISF canteens in Rajasthan                                                          w.e.f. 09.03.2011
48   CRPF canteens in Rajasthan                                                      w.e.f. 09.03.2011
49   Manufacturer of Cattle Feed                                                          w.e.f. 09.03.2011
50 Outdoor Caterer                                                                          w.e.f. 09.03.2011
51 Manufacturers of Handmade carpets                                              w.e.f. 15.03.2011

 

52 Registered dealers selling High and Light Speed Diesel Oil in the State  w.e.f. 29.06.2011 
53 Registered enterprises in Powerloom sector  w.e.f. 01.09.2011 
54 M/s Rajasthan Medical Services Corporation Ltd.,  w.e.f. 30.09.2011 
55 Dealers manufacturing industrial gases in the State  w.e.f. 04.11.2011 

 

56
Honda Motor Cycle and Scooter Private Limited
w.e.f. 23.11.2011
57
Director,science and Technology, Government of Rajasthan
w.e.f. 27.12.2011
58
Registered dealer selling wood glue to the registered dealers of the State for manufacturing of Handicrafts
w.e.f. 26.03.2012
59
Rajasthan Rajya Sahkari Spinning and Ginning Mills Federation Limited
issued on Dated 05.04.2012(w.e.f 30.03.2012
60
Registered dealer selling Stainless Steel flats to the registered dealers of the State for use in manufacturing of Stainless Steel sheets and /or circles.
w.e.f. 20.04.2012
61.
M/s Hero MotoCorp Limited
Inserted
Vide Not. No. F. 12(31) FD/Tax/12
40, Dated18 .07.2012
62. M/s JCB Limited
Inserted
VideNot. No. F. 12(26) FD/Tax/12
45, Dated
18.07.2012
63.
Dealers transferring the right to use goods for display of
advertisements

 

Inserted
VideNot. No. F. 12(48)
FD/Tax/2012
–53,Dated
21.08.2012
w.e.f. 01.04.2006
64.
M/s Rajasthan State Beverages Corporation Limited,
Jaipur

 

InsertedVide
Not. No. F. 12
(18)FD/Tax/
2012–68,Dated
15.10.2012
65
Bhagwan Mahaveer Cancer Hospital and Rese
arch Centre,
Jaipur

 

Inserted Vide
Not. No. F. 12
(65) FD/Tax/ 12
–76, Dated
01.11.2012
66 Police canteens in Rajasthan
Inserted Vide
Not. No. F. 4
(33) FD/Tax/ 12
–87-pt-1/135,Dated
04.07.2013