To,

All registered dealers

Sub:- Regarding rate of tax on marble/ granite .

1. For slabs and tiles of marble and granite the State Government has notified rate of tax on unit basis under sub-section (1) of section 6 of the RVAT Act, 2003 vide notification no. F.12(59)FD/Tax/2014-82 Dated 30.07.2014.

2. It is clarified that this rate shall be applicable for sales within the State under RVAT Act, 2003.

3. For interstate sales made under sub-section (2) of section 8 of CST Act, 1956, the tax payable shall be according to this notified rate of tax.

4. For interstate sales made under sub-section (1) of section 8 of CST Act, 1956, also the applicable rate of tax shall be 2% with C form. If C form is not submitted by the dealer, difference tax shall be calculated keeping in mind rate of tax notified under section 6(1) of RVAT Act, 2003 on unit basis.

5. Therefore, to facilitate calculation of difference tax the following maybe noted :-

i. All dealers of marble and granite are advised to mention the variety of stone and size of slabs/ tiles in square feet in the VAT Invoice not only in case of sales attracting rate of tax notified under section 6(1) of RVAT Act, 2003 but also in case of interstate sales under sub-section (1) of section 8 of CST Act, 1956, with C form where the applicable rate of tax is 2%.

ii. According to rule 36(5) of RVAT Rules, 2006 every dealer registered under the RVAT Act is liable to maintain separate accounts for the goods taxable at different rates. Therefore, all dealers of marble and granite are also required to maintain accounts for each category of marble and granite, for which

different rate of tax has been notified by the Government under section 6(1) of the RVAT Act.

iii. All dealers of marble and granite are also advised to enter the details of the goods sold on unit basis for each category of marble/granite, for which a different rate has been notified, in the return VAT 10. Drop down menu is also being provided to facilitate the process.

(Sanjay Malhotra)

Commissioner,

Commercial Taxes Department,

Rajasthan, Jaipur.