Commercial Taxes Department, Rajasthan
The State of Rajasthan was formed with the merger of former princely government States and centrally administered territories of Ajmer & Marwar. Each state had its own different Taxation system. After formation of Rajasthan, Excise & Taxation Department started functioning as the main tax Collection authority in the State, with headquarters at Udaipur, There was a post of Additional Commissioner Sales taxes with a small strength of staff to look after the sales tax revenue with headquarters at Jaipur. It was under the administration of Excise & Taxation Department.
At present Department is administering seven important laws which are as follows:
- The Rajasthan Value Added Tax Act, 2003
- The Central Sales Tax Act, 1956
- The Rajasthan Entertainment and Advertisements Tax Act, 1957.
- The Rajasthan Electricity (Duty) Act, 1962.
- The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988.
- The Rajasthan Tax on Luxuries (in Hotels and lodging houses) Act, 1990.
- The Rajasthan Tax on Entry of Goods into local Areas Act, 1999.
Commercial Taxes Department Activities
Sales Tax is an elastic and expanding source of revenue. Besides the changes made from time to time in the rate of taxes and its coverage, the receipt from the source is dependent up on the monetary value of turnover of taxable commodities, which in turn, is influenced to a large extent by the fluctuation in the price level and demand for and supply of such goods from time to time. During the 2009-10, the revenue from VAT was Rs. 10163.53 crores which is 14.14% higher than the previous year and the revenue from CST was Rs. 482.15 crores which is 4.25% higher than the previous year.
Entertainment and Advertisement Tax
Under Rajasthan Entertainment and Advertisement Tax Act, 1987, State Government levies tax in respect of admission of Theatres, Cinemas and other places of public entertainment in the State. The revenue during the year 2009-10 from the tax was Rs. 14.03 crores which is –20.24% lesser than the previous year. The exemption of films from payment of entertainment tax and expansion of T.V., Video and Cable Network continued to affect adversely the revenue during the year.
Rajasthan Electricity Duty Act, 1962 provides to levy a duty on the consumption of electrical energy in Rajasthan, Electricity duty is collected by the supplier from the specified type of consumers and paid to the department by the supplier i.e. Rajasthan State Electricity Board etc. The electricity duty amounted to Rs. 693.76 crores during 2009-10 which is 6.84% higher than the previous year.
Luxury Tax on Hotels and Lodging Houses
Luxury Tax in Hotel and Lodging Houses was introduced from 1.9.97 and amount collected under this head was amounting to Rs. 44.49 crores in year 2009-10.
Entry Tax – The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 & The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988
The Revenue collected from Entry Tax (Goods & Vehicles) was Rs. 176.10 cores during 2009- 10.
Commercial Taxes Department
Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur, Rajasthan – 302005
Phone : 0141-2227291
Helpdesk : 0141-2227597 (9:30 AM to 6:00 PM In Working Days)