Taxation

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The taxes levied by the Government of Rajasthan (State Level Taxes) other than
the direct taxes levied by the Central Government are:
Value Added Tax (VAT)
The levy and collection of VAT in Rajasthan is governed by the Rajasthan VAT
Act, adopted in 2003.
Subject to provision of this Act, every dealer:
Who is an importer of goods; or
Who is a manufacturer of goods and whose annual turnover exceeds Rs.2,00,000;
or
Whose annual turnover exceeds Rs.10,00,000
shall be liable to pay tax under this Act.
VAT rate ranges from 0% to 14% for different kinds of goods. Few defined list of
goods are taxable at special rates ranges from 14% to 50% as specified in Schedule
VI of the Act.
For details, visit www.rajtax.gov.in.

Entry Tax Goods
Entry tax in Rajasthan is governed by Rajasthan Tax on Entry of Goods into Local
Areas Act, 1999. The rate ranges from 0.25% to 12.5%. Specific exemption from
entry tax has been provided to these goods wherein they are sold in Rajasthan.
For details, visit www.rajtax.gov.in.

Entertainment Tax
The notified rate of entertainment tax in Rajasthan is 30% of the payment on
admission to an entertainment. Entertainment tax is completely abolished in case
of cinema halls, cable TV and DTH connection.
For details please visit www.rajtax.gov.in.

Electricity Duty
The levy and collection of this is determined by the usage of Electricity like
Commercial, Domestic, Agricultural, etc.
For details, visit www.rajtax.gov.in.
Luxury Tax
The tax is for HOTELS and Lodging Houses are charged as:
Tax at 10% rate is charged if the rate of charge for luxuries is Rs.3000 or more.
Tax at 8% rate is charged if the rate of charge for luxuries is Rs 3001 and more for
heritage HOTELS .
Rate of Tax during Off Season:
Tax at 5% rate is charged for the whole state except the notified area (in off season
months)
Tax at 5% rate is charged for the notified area (in off season months)
For details, visit www.rajtax.gov.in.