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Taxation

TAXATION

Benefit through contribution

The taxes levied by the Government of Rajasthan (State Level Taxes) other than the direct taxes levied by the Government of India include:

  • Value Added Tax (VAT)
    • VAT rate ranges from 0% to 15% for different kinds of goods. Few defined list of goods are taxable at special rates ranging from 14% to 50% as specified in Schedule VI of the Act.

Entry Tax Goods

Entry tax in Rajasthan is governed by Rajasthan Tax on Entry of Goods into Local Areas Act, 1999. The rate ranges from 0.25% to 15%. Specific exemption from entry tax has been provided to these goods wherein they are sold in Rajasthan.

Entertainment Tax

The notified rate of entertainment tax in Rajasthan is 10% to 30% of the payment on admission to an entertainment.

Electricity Duty

The levy and collection of this is determined by the usage of electricity like Commercial, Domestic, Agricultural, etc.

Luxury Tax

The rate of tax payable by the owner of the Hotels or the Lodging Houses under The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), for luxuries provided in the hotels or lodging houses, shall be as follows:

  • 10% for all hotels excluding heritage hotels but including heritage hotels categorised in the “Grand" category by Government of India or categorised as equivalent to “Grand" category by a Committee constituted for the purpose by the State Government, if rate of charges for luxuries is Rs. 3001/- or more per day or part thereof
  • 8% for all other hotels, if rate of charges for luxuries is Rs. 3001/- or more per day or part thereof
  • Rate of Tax during Off Season:
    • 50% of the Luxury Tax Payable in the months of April, May, June and July in whole area of Rajasthan, excluding the notified area of Mount Abu
    • 50% of the Luxury Tax Payable in the months of April, May, June and July in whole area of Rajasthan, excluding the notified area of Mount Abu

For more details, visit: www.rajtax.gov.in