Adhaar Card Is Mandatory for var registration

Finance Department of Government of Rajasthan issued a notification regarding changes in VAT-01 registration for new TIN number. From 20 -may- 2016 ADHAAR CARD is mandatory in e-registration. Adhar card copy of proprietor is required in case of proprietorship firm and adhaar card or unique id is required of authorised signatory in case of Company/HUF/partnership firm.

Rajasthan Vat Rate Increased from 5 to 5.5 percent

राजस्थान सरकार ने वैट की दर 5%  से बढाकर की 5.5%

Notification as on finance department website

In schedule IV appended to the said act-

(i)                  For the existing expression “ Goods taxable at 5%” the shall be substituted;

(ii)                In column number three, for the existing expression “5” wherever occurring , the expression “5.5” shall be substituted

(iii)               In column number 3 of Part-A GOODS UNDER CATEGORY OF IT PRODUCTS, for the existing expression “5” wherever occurring, the expression “5.5” shall be substituted; and

(iv)              In column number 3 of Part-B GOODS UNDER CATEGORY OF INDUSTRIAL UNITS, for the existing expression “5” wherever occurring, the expression “5.5” shall be substituted;

Source:http://finance.rajasthan.gov.in
more amendments related tax rate in different cases

1	Amendment in No. F.12(75) FD / Tax / 2015-60 dated 21-07-2015 regarding Sale of food cooked served in basic heritage hotels	F.12(42)FD/Tax/2010-134	01-Feb-2016
2	Amendment in No. F.12(23) FD / Tax / 2015-196 dated 09-03-2015 regarding Sale of aviation turbine fuel for HUB	F.12(42)FD/Tax/2010-133	01-Feb-2016
3	Amendment in No. F.12(15) FD / Tax / 12-118 dated 26-03-2012 regarding Sale of wood glue for manufacturing of handicrafts	F.12(42)FD/Tax/2010-132	01-Feb-2016
4	Amendment in No. F.12(40) FD / Tax / 2010-59 dated 11-10-2011 regarding Purchase of bus bodies by RSRTC	F.12(42)FD/Tax/2010-131	01-Feb-2016
5	Amendment in No. F.12(25) FD / Tax / 11-139 dated 09-03-2011 regarding Sale of cooked food and edible preparations by an outdoor caterer	F.12(42)FD/Tax/2010-130	01-Feb-2016
6	Amendment in No. F.12(25) FD / Tax / 11-138 dated 09-03-2011 regarding Purchase of molasses by manufactures of cattle feed	F.12(42)FD/Tax/2010-129	01-Feb-2016
7	Amendment in No. F.12(84) FD / Tax / 2009-45 dated 30-07-2009 regarding Timber of babul, mango, sheesham chandan, kadamb kern for registered manufactures of handicrafts	F.12(42)FD/Tax/2010-128	01-Feb-2016
8	Amendment in No. F.12(84) FD / Tax / 2009-11 dated 08-07-2009 regarding Registered dealers for laboratory equipments when sold to school	F.12(42)FD/Tax/2010-127	01-Feb-2016
9	Amendment in No. F.12(33) FD / Tax / 08-80 dated 10-11-2008 regarding Oil companies for inter company for purchases of HSD/LSD and petrol	F.12(42)FD/Tax/2010-126	01-Feb-2016
10	Amendment in No. F.12(15) FD / Tax / 2008-Pt-54 dated 27-08-2008 regarding Manufacturing registered dealers for purchase of capital goods, there parts and accessories	F.12(42)FD/Tax/2010-125	01-Feb-2016
11	Amendment in No. F.12(63) FD / Tax / 2005-27 dated 28-04-2006 regarding RRVUL, RRVPL, AVVNL, JVVNL	F.12(42)FD/Tax/2010-124	01-Feb-2016
12	Amendment in Schedule- IV of RVAT Act 2003 regarding change of rate of tax from 5% to 5.5%	F.12(42)FD/Tax/2010-123	01-Feb-2016

Ecommerce site should submit form on rajtax.gov.in

Commissioner Commercial taxes department of rajasthan ने नोटीफिकेशन जारी करते हुए अब E-commerce companies के लिए विभाग में खरीद बिक्री की सूचना देना अनिवार्य कर दिया है . इसके लिए विभाग द्वार फॉर्म्स भी जारी किये गए हैं जिनमे भरकर विभाग की सूचना दी जा सकेगी. e-commerce companies के दिनोदिन बढ़ते हुए व्यापर को देखते हुए यह कदम उठाया गया है ताकि कर चोरी को रोका जा सके .  विभाग द्वारा जारी फॉर्म इस प्रकार हैं :

Form El-1
To be submitted by the person who effects the sale or causes to effects sale of goods within the state of Rajasthan where order for purchase of goods has been placed through electronic media.


Form EL-2
In case any person who transports recieves for transportation  or deliever goods in pursuance of sale or purchase effected within the state of Rajasthan through electronic media.

Form EL-3
In case any person who receives any amount in the connection with the goods sold or purchased within the state of Rajasthan through electronic media whether for himself or on behalf of the seller or the purchaser.

link to download official notification
http://rajtax.gov.in/vatweb//download/cir_noti/NOCC/EL123.pdf

RVAT Notification related to payment of lump sum in lieu of tax.

 GOVERNMENT OF RAJASTHAN
FIN ANCE DEPARTMENT
(TAX DIVISiON)
NOTIFICATION                       Jaipur. March 31, 2015 

                           En 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 public interest so to do, hereby, with effect from 01.04.2015. makes the following amendment in this department’s notification number F.12(59)FDITaxJ2OI4-18 dated 14.07.2014, as amended vide notification number F. I 2(59)FDITaX/20 14-80 dated 30.07.2014 and F. 12(23 )FDiiax/ 2015-201 dated 09.03.2015, namely:A
MENDMENT
In the table of the said notification, in column number 3 against serial number I, the existing expression shall be substituted by the following, namely:-
“Rupees one thousand for every rupees two Inc or part thereof, of the turnover of goods mentioned in column number 2 in the relevant period.”



FNo.F. 1 2(23)FD/Tax!20 15-2411

Notification for amendment in VAT Schedule - VI regarding VAT rate of petrol and diesel

Rajasthan Government Increased Tax Rates on Petrol and diesel by 4 percent vat

Issue of duplicate registration certificate Rajtax

6. Substitution of rule 15:- The existing rule 15 of the said rules, shall be substituted by the following, namely:“
        15. Issue of duplicate registration certificate.-

(1) Where the certificate of registration issued to a dealer is lost or misplaced or accidentally destroyed, he shall apply for issuance of a duplicate certificate of registration to the authority competent to grant registration in Form VAT- 04 electronically through the official website of the department in the manner provided therein.

(2) The authority competent to grant registration shall issue him a duplicate certificate of registration in Form VAT-03 in the manner as provided in rule 14.”

7. Amendment of rule 16:- In rule 16 of the said rules,

I)             in sub-rule (1), for the existing expression “Form VAT-05 filed”, the expression “Form VAT-05 submitted electronically through the official website of the department in the manner provided therein” shall be substituted.

II)             in sub-rule (2), for the existing expression “Form VAT-06”, the expression “Form VAT-06 submitted electronically through the official website of the department in the manner provided therein,” shall be substituted.

(III)       the existing sub-rule (3), shall be substituted by the following,
namely:“

(3) Where the business of a dealer is discontinued permanently, or the business of a dealer is transferred and the transferee already holds the certificate of registration, or the dealer ceases to be required to be registered under the Act, the dealer shall submit an application electronically through the official web-site of the Department in the manner provided therein in Form VAT-06A along with the return up to the date of occurrence of such event as prescribed in section 21 of the Act, within thirty days of the occurrence of such event to his assessing authority or any officer authoiised by the Commissioner in this behalf for cancellation of the certificate of registration. The assessing authority or any officer authorized by the Commissioner shall assess the dealer within thirty days of the receipt of such app1cauon and shall cancel his certificate of registration.”

Date of credit for payment of tax, demand or other sum deposited through e-GRAS.

Government of Rajasthan
Commercial Taxes Department

No. F.16 (95) Tax/CCT/ 2014-15/ 2699                   Dated: September 30, 2014

All registered dealers,

DEALER CIRCULAR -14

Sub: Date of credit for payment of tax, demand or other sum deposited through e-GRAS.

        Sub rule 6 of rule 39 of the Rajasthan Value Added Tax Rules, 2006 provides that date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the c-GRAS.

       According to the reconciliation process of e-treasury as mentioned in the circular No.F.5 (TH-75) DFA/IFMS/ dated 01-11-2012 issued by the Finance (EAD) Department, the cut off time shall be 08.00 PM 1ST or as prescribed by RBI from time to time for reporting e-payments pertaining to that day, to RBI. The e-payments received after that time shall be taken into account on the next working day for reporting purposes.
Therefore, it is advised to make e-payment well in advance before the cut-off time, keeping in mind the reconciliation process of e-treasury.

(Sanjay Malhotra)
Commissioner
Commercial Taxes,
Rajasthan, Jaipur


More Refund Of Tax Wrongly Deposited

Refund Of Tax Wrongly Deposited

GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
No. F.16 (95) Tax/CCT/ 2014-15/2L IL Dated: September 24, 2014

All registered dealers.
DEALER CIRCULAR - 13

Sub: Regarding refund of wrong deposition of tax.

It has come to my notice that sometimes due to clerical error or wrong entry of data. tax is deposited by a dealer in another dealer’s name instead of his own name. The reasons include similarity in the name of the firms, feeding wrong TIN No. and deposit in the name of person making payment in place of name of the firm. The amount of deposit in such cases goes into the account of another dealer or in unknown account. Such dealers are advised to deposit the payable tax in the correct account along with clue interest, if any. However, in order to provide them relief, due to this inadvertent error, such case(s) will be considered for grant of early refund, the procedure for which is prescribed as follows:

1.Such dealer / person may submit an application for early refund to his assessing authority on letter pad/plain paper mentioning the complete facts of the case along with proof of deposit of tax in wrong account and an affidavit of the dealer or the person in whose name/account the tax has been deposited wrongly, mentioning that he has wrongly deposited such amount, and he vill neither claim adjustment of such deposition nor refund of such amount.

2. On receipt of such application, the assessing authority shall verify the facts and forward his report along with the application to the concerned Deputy Commissioner (Adrn).

3. The concerned Deputy Commissioner (Adm). on being satisfied that it is a genuine case of wrong deposition, shall recommend such case to the Commissioner who after examination may grant early refund to the dealer. 
(Sanjay Malhotra) 
Commissioner 
Commercial Taxes, 
Rajasthan, Jaipur

Changes in RVAT Quarterly Return

Government of Rajasthan
Commercial Taxes department,
No. F.16 (95) TaxICCT/ 2014-15/ 2. 2. Dated: September 19, 2014

All registered dealers 

                                DEALER CIRCULAR -12 

Sub: Instructions to fill New Form VAT 10. 

        Reference may be made to the dealer circular 8 regarding new form VAT 10. Based on suggestions of dealers, tax consultants and CTD officials some changes have been made in templates of forms VAT I 0,VAT 07A and VAT 08A(0 1-04-2014 onwards). These revised templates have been uploaded on the website of the department. Dealers are advised to use new version of template to file return, system will not accept old template. Detailed instructions for filing of return Form VAT 10, VAT 08A and VAT 07A have been updated as per changes made in template and dealers are advised to go through instructions before filing of return. Changes made in template are as follows: . Tax Liability 2: Taxable sales (1.5) Drop down menu of commodities on which tax is payable u/s 6 of RVAT Act has been provided along with applicable rate. 

2. Turnover not liable to tax: Turnover under Rule 22A (6) (For sub contractors) (1.8.1) A column “Amount received by sub contractor” has been added to the table. 

3. Input Tax: Column 1.4 “ITC claimed in VAT 07A by the dealer” of VAT
10 will be checked with Total of Part I of VAT 07A. Dealers are advised to enter the same amount in this column which is claimed in VAT 07A. 

4. Turnover and liability under CST: Tax liability under CST (1.1) Drop down menu of commodities on which tax is payable u/s 6 of RVAT Act has been provided along with applicable rate. 

5. Details of Tax due: Interest Calculation
          

            a. If delayed payment of tax is made before 14-JUL.2014 then interest will be calculated as per old provisions e.g. interest will be calculated as simple interest @ 12% per annum.

            b. If delayed payment of tax is made after 13-JUL-20 14 then interest will be calculated as per new provisions e.g. interest will be calculated as 12% compounded on annual basis. 

6. Late Fees details: Late fee will be automatically calculated on the basis of due date of filing of return and date of submission of return. System will validate Late fee at the time of uploading of return. So please ensure to enter correct details. 

7. Dealer will be able to view details of GTO and TTO under view return in dealer profile. 

8. VAT 07A 

      a. To bring clarity labeling of Part I of VAT 07A has been changed to “Particulars of purchases made within the State against VAT invoice including Capital Goods on which Input Tax Credit is allowed under section 18(1)) (excluding purchase returns with in returns period)” 

      b. Duplicate TIN will not be allowed in VAT 07A.
      c. Gross Amount of purchase and tax paid will be displayed on each page.
      d. List of purchases/receipts to be shown in Part III of VAT 07A is provided as drop down menu.
     e. In Part III of VAT 07A if purchases are u/s6 (2) of CST Act than template will allow entry of TIN of Rajasthan state.

9. VAT 08A
     a. Duplicate TIN will not be allowed in VAT 08A
     b. Gross Amount of sales and tax payable will be displayed on each page.
     c. To bring clarity labeling of Part II of VAT 08A has been changed to Particulars of sales made within the State against (i) VAT invoice other than in Part I and (ii) against invoices”.

How to pay tax using OnlineSBI?

Direct Taxes (OLTAS)

OnlineSBI provides the facility to pay direct taxes online which includes payment of TDS, Income Tax, Corporation Tax, Security Transactions Tax, Hotel Receipts Tax, Estate Duty, Interest Tax, Wealth Tax, Expenditure Tax, Gift Tax, Cash Transaction Tax and Fringe Benefits Tax. As a tax payer, you need to have a bank account enabled for net banking facility with transaction rights in anyone of our branches.

To pay Direct Tax through the internet:

1. Click the Direct Taxes (OLTAS) link. You are displayed Tax Information Network webpage of Income Tax Department.
2. Click the challan No. applicable.
3. Enter the PAN, name, address, assessment year, major head, minor head, type of payment etc.
4. Select State Bank of India from the Bank name list.
5. You will be redirected to the OnlineSBI login page.
6. Enter your Internet Banking user ID and password. If your credentials are valid, you can proceed to select the account from which you wish to pay tax.
7. Enter the tax amount and submit the page.
8. You are displayed a confirmation page indicating the status of the transaction.
9. The transaction will be pending for authorization. Contact the authorizer for the debit account to authorize and complete the transaction(not applicable for Saral). On completion of successful transaction, the challan will be available in the ‘Query by Account’ or ‘Query by Echeque’ link under ‘Reports’ tab.

Indirect Taxes (CBEC)

OnlineSBI provides the facility to pay Indirect taxes online. As a tax payer, you need to have a bank account enabled for net banking facility with transaction rights in anyone of our branches. Please find below the procedure for making the payment.

To pay Indirect Tax online:

1. Click the Indirect Taxes (CBEC) link. Tax Information Network webpage of CBEC will be displayed.
2. Enter your 15 digit Assessee Code allotted by CBEC.
3. Select appropriate Accounting code/s.
4. Select State Bank of India as your Bank for payment.
5. You are displayed the OnlineSBI login page.
6. Enter your username and password to login.
7. OnlineSBI displays your details received from CBEC site.
8. Select the account from which you wish to pay tax.
9. Enter the amount of tax for all the chosen minor heads.
10. Enter the remarks for the transaction and confirm the transaction.
11. You are displayed a confirmation page indicating the status of the transaction.
12. The transaction will be pending for authorization. Contact the authorizer for the debit account to authorize and complete the transaction(not applicable for Saral). On completion of successful transaction, the challan will be available in the ‘Query by Account’ or ‘Query by Echeque’ link under ‘Reports’ tab.

Indirect Taxes (Customs)

To pay Indirect Taxes (Customs) through the internet:

1. Click the Indirect Taxes (Customs) link. Customs e-payment Gateway will be displayed.
2. Select e-payment under services.
3. Provide your Import-Export code or your login credentials given by ICEGATE.
4. Select e-payment.
5. You are displayed the list of your unpaid challans.
6. Click on Pay against the challan you want to pay.
7. Select State Bank of India for payment.
8. You will be redirected to the OnlineSBI login page.
9. Enter your Internet Banking user ID and password. If your credentials are valid, you can proceed to select the account from which you wish to pay tax.
10. You will be provided a link to print the e-receipt for this payment on successful processing of your transaction.
11. You will be redirected to ICEGATE site. If payment was successfully made for the challan, it will not appear in the list of pending challans in the ICEGATE site.
12. If you find the challan in the list of pending challans even after successfully making the payment, please click on ‘Verify link’ appearing against the challan. System will update the status and challan will disappear from the list of pending challans. You can safely repeat this if the issue is not resolved.
13. You can also generate e-receipt subsequently from ‘Status Enquiry’ link under ‘Enquiries’ tab of OnlineSBI.

RULES OF RVAT RETURN FILING AND LATE FEE

11. Amendment of rule 19.- in rule 19 of the said rules,

i) the existing sub-rule (2), shall be substituted by the following, namely:“ 

               (2) Every dealer shall submit return electronically through the official website of the department, unless otherwise  notified by the Commissioner. The return shall be digitally signed by the dealer or his business manager. However,  where the dealer has given his consent to use the official website for submitting return in the prescribed manner,   he may submit return without digital signature. However, for the period prior to 01.04.2014, if the dealer has failed  to furnish the signed copy of acknowledgement generated through the official website of the department, within the time prescribed under the rules which were in force at that time, the date of submission of signed copy of said acknowledgement shall be deemed to be the date of the filing of the return.
    

(ii) in existing sub-rule (4)- 

                     (i) for existing punctuation mark “.“ appearing at the end. the punctuation mark “:“ shall be substituted. 

                 (ii) after the punctuation mark “:“, so substituted, the following proviso shall be added, namely.‘ Provided that in case dealer who is required to get his accounts audited under section 44AB of the Income Tax Act, 1961 (Central Act No. 43 of 1961), may submit return within nine months from the end of the relevant year.” 

(iii) in sub-rule (6), for the existing expression “ten months”, the expression “nine months” shall be substituted. 

(iv) the existing sub-rule (8), shall be substituted by the following, namely:“ 

                 "(8) Where a dealer discovers any omission or error in Form VAT-10 or Form VAT-10A or Form VAT-11 furnished by him, he may revise such return and furnish the revised return within nine months from the end of the relevant year but dealer cannot revise return after issue of any notice under section 25 or section 27, as the case may be, whichever is earlier. However, where any notice under sub-section (1) of section 24 has been issued, the dealer may furnish revised return in pursuance of the notice within such time as has been provided in the said notice.” 

(v) in sub-rule (9) for the existing expression “01.04.2011”, the expression “01.04.2014” shall be substituted. 

(vi) the existing sub-rule (10), shall be substituted by the following, namely: 

                      "(10) No return shall be entertained where the dealer has:-

                   i) not furnished the return(s) for the previous quarter(s) or year(s), as the case may be; or

                         (ii) failed to deposit due tax late fee and interest, if any, before furnishing the return(s).
                        (11) Where a dealer who had opted for, payment of tax in accordance with the provisions of sub-section (2) of sectIon 3 or payment of lump suni in lieu of tax in accordance with section 5, and opted out from the said option before the end of a year, such dealer shall submit the details of turnover from the beginning of year up to the date of opting out, in the return in form VAT-b pertaining to the quarter in which he opted out”

12. SubstitutIon of rule 19A.- The existing rule 19A of the said rules shall be substituted by the following. namely.“ 

19A. Late fee.- Where a dealer furnishes the return after the
prescribed time, be shall pay a late fee of 

          i) rupees twenty per day subject to a maximum of rupees one thousand, in case there is no turnover of the dealer during the period under return; and 

            (ii) 0.05% of the net tax payable per day, subject to a minimum of Rs. 50 per day and a maximum of Rs. 500 per day; 

Provided that the total late fee shall not exceed 10% of net tax payable for that quarter! year subject to a minimum of Rs. one thousand and a maximum of rupees twenty five thousand, in all other cases.” 

Application For Registration rajtax.gov.in

How to get Duplicate Registration Certificate
“12. Application for Registration.-

(1)     An application for grant of registration shall be submitted by a dealer-

(I)            Within thirty days from the day on which he becomes liable to pay tax under sub-section (1) or (5) of section 3 of the Act; or

(ii) within thirty days from the day on which an order or intimation for the execution of a works contract is received by a works contractor and his turnover of the goods involved in the execution of such contract is likely to exceed the limits laid down in section 3 of the Act.

(2) For grant of registration certificate under the Act, the dealer shall apply in Form VAT-01 electronically through the official website of the department in the manner as provided therein. The dealer shall generate the acknowledgement through the official website of the department, attest it by affixing his signature on it, and submit the duly signed acknowledgement to the authority competent to grant registration along with the following documents, namely:

i) affidavit in Form VAT-01B;

(ii) declaration of business manager in Form VAT-02;

(iii) copy of partnership deed, if any, memorandum and articles of association of a company, deed of trust, registration and memorandum of association of society, certified by the applicant;

(iv) copy of resolution passed by Board of Directors, in case of a company and of governing body, in case of other entities, for authorization of a person to file the application for registration, certified by the applicant

(v) security required to be furnished as per section 15 of the Act in such form as prescribed in rule 77;

(vi) signed photo, duly attested by a gazetted officer or notary public, of:

a) proprietor, in case of Proprietorship concern:
(b) every Partner, in case of Partnership firm;
(c) Managing Director/Director or authorized signatory, in case of a Company;
(d) karta, in case of Hindu Undivided Family; or

(e) authorized signatory, in all other cases;

(vii) copy of permanent account number allotted by the income Tax Department;
(viii) copy of rent deed or rent receipt or electricity bill or telephone bill or water bill or  own property documents, in support of address proof; and
(ix) duly cancelled blank cheque.

(3) If details regarding permanent account number of business, information regarding bank account with IFSC Code of the Branch, Telephone Number / Mobile Number and E-mail ID are not furnished in the application form for grant of registration certificate in Form VAT-01 , it shall be deemed that application for grant of registration is not complete in all respect.”

LAST DATE FOR 2012-13 EXTENDED

LAST DATE FOR ANNUAL RETURN VAT10A AND FOR FIRST QUARTER VAT10 HAS BEEN EXTENDED TO 15-SEP-2014

NEW TEMPLATES FOR FILING RETURN FOR FINANCIAL YEAR 2014-15 AND ONWARDS HAS BEEN UPLOADED ON COMMERCIAL TAXES RAJASTHAN WEBSITE http://rajtax.gov.in UNDER SECTION E SERVICES

Application for registration sales tax rajasthan

RAJASTHAN VALUE ADDED TAX AMMENDMENT IN SCHEDULE IV

FINANCE DEPARTMENT
(TAX DIVISiON)
NOTIFICATION
Jalpur, July 14, 2014
S.035.-tn exercise of the powers conferred by sub-section (5) of section 4 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 makes the following amendments in Schedule IV appended to the said Act, with immediate effect, namely :-

AMENDM ENTS

In Schedule IV appended to the said Act,-

(I) the existing serial number 93 and entries thereto shall be deleted.

(ii) the existing serial number 105 and entries thereto shall be deemed to have been substituted,

 with effect from 01.04.2006, by the following, namely:

105.

Printing ink excluding cartridges but including toner,  aluminium plate, graphic art film and plaster film

5

Subject to provisions of section 97A of the Act

(iii) the existing serial number 126 and entries thereto shall be substituted by the following, namely:

126.

Spices (when sold in unmixed and in powder or in crushed or in paste form whether loose or in packages) including cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi, ajwain, suwa, arnchoor, asaliya, kathodi, hing (Asafoetida) and sonth

5

Subject to provisions of section 97A of the Act

(iv) the existing serial number 126A and entries thereto shall be deleted.
(v) the existing serial number 137 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following. namely:

137

Tools include power tools and parts thereof

5

Subject to provisions of section 97A of the Act

 vi) the existing serial number 144 and entries thereto shall be deleted.

(vii) the existing serial number 193 and entries thereto shall be substituted by the following, namely: “

193.

Desert coolers, Room coolers and bodies 5 thereof

5

(viii) the existing serial number 201 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following, namely:-

201.

Stainless steel wire and stainless steel wire rod

5

Subject to provisions of section 97A of the Act

(ix) after the existing serial number 201 and entries thereto, the following new serial numbers and entries thereto shall be added, namely :-

202	Cooked food except when sold in the restaurants and hotels categorized as three star and above and heritage hotels categorized as ‘Classic’ and ‘Grand’ by Government of India or categorized as equivalent to the categories mentioned above, by a committee constituted for this purpose by the State Government	5
203.	All types of handicrafts including blue pottery and puppets having sale price more than Rs. 1000/- per item	5
204.	Tcxtile furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings	5
205.	Textile shining and suiting having sale price of more than Rs. 500/- per meter	5

(x) in Part-A (Goods under Category of IT Products), the existing serial number 5 and entries thereto shall be deleted.
[No.F. 12(59)FDITax/20l4-L3J
By order of the Governor,
(Adltya areek)
Joint Secretary to the Government