THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
-

Body NOTIFICATION S.O.107. No. F.12(59)FD/Tax/2014-82 Dated 30th July, 2014

In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), and in supersession of this department's notification No. F.12 (59) FD / Tax / 2014-21 dated 14.07.2014, the State Government hereby, with immediate effect, fixes the amount of tax payable under the said Act, as mentioned in column number 3 for the class of goods mentioned in column number 2 of the table given below:-

TABLE

PART A

Item No.	Description of goods		Tax Payable (in rupees )
Item No.	Variety of Stone	Slab/ Tile of Size	Tax Payable (in rupees )
1	All type of Marble Tiles	Tiles Below one square feet	0.40 per sq. ft.
		Tappa/Leera upto 2 feet width and 3.5 fet length	0.75 per sq. ft.

PART A (goods other than mentioned in Part A above)

Item No.	Description of goods		Tax Payable (in rupees )
Item No.	Variety of Stone	Slab/ Tile of Size	Tax Payable (in rupees )
1	2		3
1	Makrana Marble White I	length one feet to two feet	6 per sq.ft.
		length above two feet up to seven feet	11 per sq. ft.
		length above seven feet	20 per sq. ft.
2	Makrana Marble White II	length one feet to two feet	2.40 per sq. ft.
		length above two feet up to seven feet	3.10 per sq. ft.
		length above seven feet	4.50 per sq. ft.
3	Makrana Albeta	length one feet to two feet	3.10 per sq. ft.
		length above two feet up to seven feet	3.50 per sq. ft.
		length above seven feet	6.50 per sq. ft.
4	Makrana Semi- Albeta	length one feet to two feet	2.50 per sq. ft.
		length above two feet up to seven feet	2.80 per sq. ft.
		length above seven feet	3.60 per sq. ft
5	Makrana Adanga/Dungri/Pink	length one feet to two feet	1.25 per sq. ft.
		length above two feet up to seven feet	1.70 per sq. ft.
		length above seven feet	2.60 per sq. ft.
6	Makrana White Base Adanga	length one feet to two feet	1.60 per sq. ft.
		length above two feet up to seven feet	2.60 per sq. ft.
		length above seven feet	3.40 per sq. ft.
7	Makrana Kumari average	length one feet to two feet	0.85 per sq. ft.
		length above two feet up to seven feet	1.30 per sq. ft.
		length above seven feet	1.40 per sq. ft.
8	Makrana Kumari White Base	length one feet to two feet	0.85 per sq. ft.
		length above two feet up to seven feet	1.30 per sq. ft.
		length above seven feet	1.40 per sq. ft.
9	Rajasmand/ Morwad/ Agariya Marble GradeA	length upto two feet	1.30 per sq. ft.
9	Rajasmand/ Morwad/ Agariya Marble GradeA	length above two feet	2.10 per sq. ft.
10	Rajasmand/ Morwad/ Agariya Marble Grade B	length upto two feet	0.90 per sq. ft.
10	Rajasmand/ Morwad/ Agariya Marble Grade B	length above two feet	1.45 per sq. ft.
11	Grade C of Rajasmand/ Morwad/ Agariya Marble/Dharmeta/Bani/Sapol/Kekri/Sawar,Andhi pista, Abu adenga, Abu green and white Bidasar, Udaipur Green and Pink Marble, Black, Aasput Yellow Pink, Bhainslana, Rampura, Kayampura, Chhapoli, Khandela, Selwara, Paloda and Banswara Marble.	length upto two feet	0.75 per sq. ft.
11		length above two feet	1.10 per sq. ft.
12	Katni, Majoli, Wonder and Oman Red Marble Grade A	length upto two feet	1.70 per sq. ft.
12	Katni, Majoli, Wonder and Oman Red Marble Grade A	length above two feet	2.00 per sq. ft
13	Katni, Majoli, Wonder and Oman Red Marble Grade B	length upto two feet	1.50 per sq. ft.
13	Katni, Majoli, Wonder and Oman Red Marble Grade B	length above two feet	1.75 per sq. ft
14	Imported Marble	Italian Satwaria All Size	60.00 per sq. ft.
14	Imported Marble	Other than Italian Satwaria All Size	9.00 per sq. ft.
15	All other types of Marble not specified hereins	More than one square feet	1.30 per sq. ft.
16	All type of Granite	length upto two feet	1.80 per sq. ft.
17	Granite Jaisalmer (Lakha Red)/Granite South Indian	length above two feet	4.50 per sq. ft.
18	Granite Jalore / Deogarh and others	length above two feet	3.25 per sq. ft.

Note :

1. For the purpose of this notification, stone tiles means of length up to two feet and slab means of length more than two feet.

2. in case of difficulty in measurement of the dimensions of marble, the tax may be calculated after measuring the weight and converting it into area using the factor of five kg per square foot for tiles and six kg per square foot for slabs.

3. in case of difficulty in measurement of the dimensions of granite, the tax may be calculated after measuring the weight and converting it into area using the factor of seven kg per square foot for slabs.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government