– In exercise of the powers conferred by section 9 of the Rajasthan tax on Entry of Goods into Local Areas Act, 1999 (Rajasthan Act No. 13 of 1999), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from entry tax the raw material required by a Export Oriented Gwar Gum Unit, to ...
entry tax on those goods, assuming the goods enter into local area 'X' from local area 'Y'? A12 No . Entry tax is not payable. It is allowed as deduction from turnover of imports Section 4(5)(a). Q13 Is entry tax payable on goods that enter into local area for onward movement to Assam using
Rajasthan exempts entry tax on solar photovoltaic goods The Rajasthan govt has decided to fork out entry tax exemption on capital goods brought into the state .
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(b) entry tax means a tax on entry of goods into a local area for consumption, use or sale therein levied and payable in accordance with the provisions of this Act 5[and includes composition money payable under Section 7 A;] 6(bb) incidental goods [omitted
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25. Mere reading of Entry 155 quoted above would go to show that the goods called Hydraulic excavators (earth moving and mining machinery), Mobile Cranes and Hydraulic Dumpers (including parts thereof) are chargeable to tax at the rate of 4%.
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In exercise of the powers conferred by Section 5 of the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988), the State Government being of the opinion that it is expedient in the public interest to do so, hereby exempts from Entry Tax the Ambulances which are brought within the State of Rajasthan by way of donation or otherwise for use in any Dispensary or Hospital on the .
The various activities of mining which is chargeable to service tax under the current regime would attract tax at the rate of 15% whereas supply of these services under GST would be taxed at the rate of around 18% which is higher than the current tax rate on the same.
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New enterprise or New Unit is a new manufacturing or service enterprise set up by making investment meaning of clause (xvi) and includes a unit set up by an existing enterprise for manufacturing products or providing services which are different from those being manufactured or provided by it in the State, by making investment within the meaning of clause (xvi) and having separately identifiable books of .