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Commercial Taxes Department, Rajasthan

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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 upon 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 are 14.14% higher than the previous year and the revenue from CST was Rs. 482.15 crores which are 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 are –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.

Electricity Duty

Rajasthan Electricity Duty Act, 1962 provides for levying 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.

Contact :
Commercial Taxes Department
Kar Bhawan, Bhawani Singh Road,
Ambedkar Circle, C-Scheme,
Jaipur, Rajasthan - 302005
Phone No : 0141-2227291, 0141-2227597
Email Id : ctd@rajasthan.gov.in
Website : www.rajtax.gov.in

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4 Responses to “Commercial Taxes Department, Rajasthan”



  2. Mrs Kaniz Bhatti Says

    Mission Compound ,Near Ajmer Pulia, ‘C’Sceme Jaipur is a residential area and there are so many commercial activities are running in private houses. I think your Department has overlooked it. We the residents of this colony are being too much disturbed by these activities. Whole day since 6 am till 11 pm there is too much crowd, noise and traffic due to these different commercial offices, Kindly look in this matter seriously. Hope to receive a favourable action from you office. Thanking you.

  3. piyush gupta Says

    tinxsys site for f form Purchasing Dealer Information Not Available

  4. Abdul Nasser Says

    We’re doing e-Commerce and need to know which form has to be submitted while sending product above Rs 10000/- which is the limit set by our courier partner.
    Please let me know if this has to be made by shipper or consignee?