Amended upto 03.11.

2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-114 Jaipur, dated: October 08 , 2014

ORDER

RAJASTHAN INVESTMENT PROMOTION SCHEME - 2014

In order to promote investment in the State of Rajasthan, and to generate

employment opportunities through such investment, the State Government of
Rajasthan, in public interest, hereby issues “The Rajasthan Investment Promotion
Scheme, 2014” (RIPS-2014) (hereinafter referred to as “the Scheme”). The Scheme
shall promote investment made by Enterprise(s) for establishment of new unit and/ or
investment made by the existing Enterprise(s) for expansion and/ or investment made
for revival of sick enterprise.
1. OPERATIVE PERIOD
The Scheme shall come into effect from the date of issuance of this order and shall
remain in force up to 31st March 2019.
2. DEFINITIONS
1
[(i) Agri-marketing" means business that derives most of its revenue from
agriculture and may cover processing, manufacturing and distribution of
agricultural products;".
"(ia) "Agro-processing" means processes that use agriculture products,
agri-waste and intermediate agriculture products to produce products in a
manner that there is a transformation in the nature of the agriculture product;
(ib) "Agriculture products" means produce of Agriculture, Horticulture,
Sericulture, Floriculture, Aromatic, Herbal & Medicinal plants, Fisheries,
Poultry, Apiculture, Dairy and shall include minor forest produce and
livestock bases products;
(ic) "Agro-processing and Agri-marketing sector" means the sector
comprising enterprises engaged in such Agro-processing and Agri-
marketing activities as mentioned in Annexure-IV appended to the scheme;
(id) “Backward Area” means an area as the Government may so notify by
an order;"]

(ii) “CST” means tax payable under the Central Sales Tax Act, 1956
to the Government of Rajasthan;
2
[(iia) "Capital goods" means capital goods as defined under the
Rajasthan Value Added Tax Act, 2003;]

1
Inserted by order no. F.12(28)FD/Tax/2010-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015
2
Inserted by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014

1
 Amended upto 03.11.2015

(iii) “Ceramic and Glass Sector” means the industrial sector

comprising enterprises manufacturing ceramic, glass or their
products;
(iv) “Commencement of Commercial Production/ Operation”
means:
(a) For a new enterprise, the date on which the enterprise issues,-
1. the first sale bill of the goods manufactured related to the
investment made under the Scheme; or
2. the first bill of commercial transaction related to the
investment made under the Scheme; or
3. the first receipt of deposit of fee/ charges etc. for
providing any service with respect to facilities set up
related to investment under the Scheme; or
Provided that investment made in development of an industrial
park, it shall mean the date of handing over of possession to
the first unit in the park.
(b) For an existing enterprise making investment for expansion,
the date on which the enterprise issues,-
1. the first sale bill of the goods manufactured after
completion of expansion; or
2. the first bill of commercial transaction after completion of
expansion; or
3. the first receipt of deposit of fee/ charges etc. for
providing any service with respect to facilities set up after
completion of expansion:
Provided that investment made in development of an industrial
park, it shall mean the date of handing over of possession to
the first unit in the park.
(c) For revival of sick industrial enterprise, the date on which the
enterprise issues the first sale bill of the goods manufactured
after its revival;
1
[(iva) convention centre” means a covered pillar-less air conditioned
hall having minimum carpet area of 5000 square feet which provides
place for meetings, conventions/conferences, exhibitions and can
accommodate at least 500 person at one point of time.]
(v) “Conversion Charges” means the conversion charges payable to
Government for change in land use and shall include any part of
such charges payable to local bodies;
(vi) “Dairy Sector” means the industrial sector comprising enterprises
processing raw milk into products such as consumer milk, cheese,
ice cream, caseins, whey proteins etc;

1
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

2
 Amended upto 03.11.2015

1
[(via) “Defence Sector” means the industrial sector comprising
enterprises engaged in manufacturing of goods as mentioned in the
list of Defence Item requiring Industrial License as notified by
Department of Industrial Policy and Promotion, Ministry of
Commerce and Industry, Government of India.]
2
[(vib) "Desalination sector" means an enterprise engaged in purification of
water having Total Dissolved Solids(TDS) more than 3,000 parts
per million (ppm)by reducing it to 500 ppm or below, to make it
suitable for human consumption.]
(vii) “Electricity Duty” means the duty payable under the Rajasthan
Electricity (Duty) Act, 1962;
(viii) “Electronic System Design Manufacturing(ESDM)” means
electronic hardware design and manufacturing (which shall include
embedded software) for information technology,
telecommunications, defense, medical, industrial automotive,
consumer product, applications and components, part and
accessories required for the aforesaid product and applications;
(ix) “Employment by an enterprise” means to employ any person,
other than the directors, promoters, owners and partners, for wages
or salary to do any manual, unskilled, skilled, technical or
operational work, in or in connection with the work of an enterprise
and who works in the premises of the enterprise and gets his / her
wages or salary either directly from the enterprise or whose wages
or salary is reimbursed by the enterprise;
(x) “Enterprise” means an industrial undertaking or a business
concern or any other establishment, by whatever name called,
engaged in manufacture of goods, in any manner, or engaged in
providing or rendering of service or services, as may be specified
by an order by the State Government;
(xi) "Entertainment” shall have the same meaning as defined in the
Rajasthan Entertainments and Advertisements Tax Act, 1957;
(xii) “Entertainment Tax” means the tax payable under the Rajasthan
Entertainments and Advertisements Tax Act, 1957;
(xiii) “Existing Enterprise” means a manufacturing or service
enterprise that is engaged in commercial production or operation
during the operative period of the Scheme;

1
Inserted by order no. F.12(26)FD/Tax/2015-9 dated 24.04.2015 w.e.f. 09.03.2015.
2
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.06.2015 w.e.f. 30.09.2015.

3
 Amended upto 03.11.2015

1 2
[(xiv)] [“Expansion" means creation of additional capacity for
production of goods or operational capacity for service in same line
of production/operation or through a new product line or new line
of services by an existing enterprise provided that in case of
expansion at existing site, additional investment is more than 25%
of its existing investment (as per the Gross Block) at the beginning
of the year in which the project for expansion has been initiated at
that site;
3
[(xiva) "Food Park" means an area where market is provided for
agriculture products, by bringing together farmers, processors,
aggregators, distributors and retailers at one place. It shall also
include Mega Food Parks being set up under the scheme of
Government of India;]
(xv) “Industrial Gases sector” means the sector comprising enterprises
manufacturing gases for use in industries, excluding poisonous
gases such as Methyl Isocyanate (MIC);
(xvi) “Investment” or “Eligible Fixed Capital Investment
(EFCI)”means investment made by an enterprise in fixed assets, in
the following, up to the date of commencement of commercial
production:
(a) price paid for the land;
(b) cost of new factory sheds and other new industrial buildings;
(c) price paid for new plant and machinery or equipment;
(d) other investment made in new fixed assets essential for
production of the unit as approved by the Screening
Committee; and
(e) technical know-how fees or drawing fees paid in lump-sum to
foreign collaborators or foreign suppliers or paid to
laboratories recognized by the State Government or the
Government of India.
4
[Provided that investment made in:-
(a) land in excess of 30% of the total investment/EFCI
made; and
(b) purchase of existing factory sheds, industrial
buildings; and

1
Substituted for “Expansion” means creation of additional capacity for production of goods or operational capacity for
service in same line of production/operation by an existing enterprise provided that in case of expansion at existing
site, additional investment is more than 25% of its existing investment on the date of initiating expansion at that site; by
order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014
2
Substituted for “Expansion" means creation of additional capacity for production of goods or operational capacity for
service in same line of production/operation or through a new product line or new line of services by an existing
enterprise provided that in case of expansion at existing site, additional investment is more than 25% of its existing
investment on the date of initiating expansion at that sit; by order no. F.12(28)FD/Tax/2010-pt.-I-96 dated 03.11.19 w.e.f.
08.10.2014
3
Inserted by order no. F.12(105)FD/Tax/2014 Pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015.
4
Subsituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014 for the expression “However
investment made in land in excess of 30% of the total investment/EFCI made and expenditure in purchase of existing
factory sheds, industrial buildings and old plant and machinery by the Enterprise shall not be included in
investment/EFCI”.

4
 Amended upto 03.11.2015

(c) old plant & machinery; and

(d) plant and machinery transferred from other locations,
by the Enterprise shall not be included in investment/EFCI.
Provided further that investment made, in purchase of a
manufacturing enterprise, which has been taken over before
the commencement or during the operative period of this
Scheme, and sold during the operative period of the Scheme
by RIICO/ RFC/ Central Financial Institutions/ Banks, shall be
allowed for computation of EFCI.]
1
[(xvia) "IT Enabled Service” means any service provided or
rendered by using the resources of Information and
Communication Technology.]
2
[(xvib) "IT Infrastructure” means the physical setup developed
by an enterprise for sale or lease or transfer on lease-
cum-sale, for use to an enterprise of IT sector or the
physical setup developed by an enterprise of IT sector
for its own use.
(xvic) "IT Products” means computer, digital-data
communication and digital-data broadcasting products as
notified by the Ministry of Finance, Government of India or
Central Board of Excise & Customs.
(xvid) "IT Sector” means the sector comprising enterprises
engaged in manufacturing of hardware other than Electronic
System Design Manufacturing (ESDM), and shall include:
(i) Enterprises engaged in production and development of IT
software,
(ii) Enterprises rendering IT services and IT enabled services
b;
(iii) Enterprises engaged in development of IT infrastructure;
(iv) Enterprises imparting training as IT training institutions;
(v) Enterprises engaged in telecommunication; and
(vi) Robotic enterprises.

(xvie) "IT Services" means any service in IT sector which

results from the use of any IT system for realizing value
addition.

(xvif) "IT Software” means any representation of

instructions, data, sound or image, including source code and
object code recorded in a machine readable form, and
capable of being manipulated for providing interconnectivity
to a user, by means of an automatic data processing machine
covered under IT products.

1
Subsituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “(xvia) Kota
stone, Marble and Granite Sector of t” means the industrial sector comprising enterprises engaged in any he following
activities, namely:-
(a) splitting; (b) polishing; (c) edge cutting; (d) chamfering; and (e) calibrating
of Kota stone or Marble or Granite.”
2
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

5
 Amended upto 03.11.2015

(xvig) "IT Training Institution” means an institution

imparting training in the field of IT, IT Enabled Service and
IT Services and having an accreditation / affiliation from
NIELIT (GOI) or any University established by Law in India
or any Institution which has a Deemed University status as
per the UGC Act.

(xvih) "Kota stone, Marble and Granite Sector” means the

industrial sector comprising enterprises engaged in any of the
following activities, namely:-
(a) splitting;
(b) polishing;
(c) edge cutting;
(d) chamfering; and
(e) calibrating
of Kota stone or Marble or Granite;]
(xvii) “Land Tax” means the tax payable under chapter VII of the
Rajasthan Finance Act , 2006;
(xviii) “Large Enterprise” means a manufacturing enterprise other than
Micro, Small and Medium Enterprises;
(xix) “Luxury Tax” means the tax payable under the Rajasthan Tax on
Luxuries (In Hotels and lodging Houses) Act, 1990;
(xx) “Mandi Fee” means the fee being levied and paid under the Rajasthan State
Agriculture Produce Market Act, 1961;
1
[(xxi) "Manufacturing Enterprise" means an enterprise employing
plant and machinery in processing of goods which brings into existence a
commercially different and distinct commodity and shall include an
enterprise in the tourism sector and Agro-processing and Agri-marketing
sector, but shall not include such processing as may be specified by the
State Government by an order;]
(xxii) “Micro, Small or Medium Enterprise (MSME)”means a
manufacturing enterprise notified as such under the Micro, Small and
Medium Enterprises Development Act, 2006;
(xxiii) “Most Backward Area” means a block, which is more backward
than backward area and is notified as such by the Government in the
Finance Department, by an order;
(xxiv) “New Unit” means a new manufacturing or service enterprise set
up by making investment within the meaning of clause (xvi) and includes
a unit set up by an existing enterprise for manufacturing products or
providing services which are different from those being manufactured or
provided by it in the State, by making investment within the meaning of
clause (xvi) and having separately identifiable books of accounts and

1
Subsituted by order no. F.12(105)FD/Tax/2014 Pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression
“(xxi)“Manufacturing Enterprise” means an enterprise employing plant and machinery in processing of goods which
brings into existence a commercially different and distinct commodity and shall include an enterprise in the tourism
sector, but shall not include such processing as may be specified by the State Government by an order”

6
 Amended upto 03.11.2015

depositing the taxes and duties leviable under any State Act including
Provident Fund separately;
(xxv) “Person with disability (PwD)” means a person suffering from
not less than forty percent of any of the following disability:
(a) blindness;
(b) low vision;
(c) leprosy-cured;
(d) hearing impairment;
(e) locomotor disability;
(f) mental retardation;
(g) mental illness
as certified by a Medical Authority i.e. any hospital or institution
specified for this purpose by the Government of Rajasthan under
the Persons with Disabilities (Equal Opportunities, Protection of
Rights and Full Participation) Act, 1995;
(xxvi) “Pharmaceutical Sector” means the industrial sector comprising
enterprises manufacturing drugs, medicine, vaccines, syringe, surgical
dressing and medicated ointment under license issued under the Drugs and
Cosmetics Act, 1940;
(xxvii) “Plastic to oil manufacturing Sector” means the industrial sector
comprising enterprises manufacturing petrol, diesel or any other
hydrocarbon fuel using plastic waste as raw material;
(xxviii) “Power Loom Sector” means the industrial sector comprising
enterprises manufacturing textile fabric using yarn as a raw material with
the help of looms operated by power;
(xxix) “Recycled Fiber” means fiber manufactured from used PET
bottles and used as a raw material in manufacturing of yarn;
(xxx) “Revival of a Sick Industrial Enterprise” means, in case the sick
industrial enterprise was lying closed due to sickness, re-commencement of
commercial production, and in case of a running sick industrial enterprise,
enhancement of production level due to infusion of fresh funds for change in
production process/ technology/ product line, subject to condition that the
enterprise provides employment to the extent of 50% in the first two years
and 100% within five years from the date of commencement of commercial
production of the maximum employment attained in any month of the 3
preceding years from the date of its declaration as a sick industrial
enterprise;
1
[(xxxa) "Robotics Enterprise” means an enterprise engaged
in manufacturing of robots or engaged in providing or
rendering of services related to robots.

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

7
 Amended upto 03.11.2015

(xxxb) "Robots" means a machine which is an automatically

controlled, reprogrammable, multipurpose manipulator
programmable in three or more axes;]
(xxxi) “Screening Committee” means State/ District level Screening
Committee (SLSC/DLSC) as mentioned in Annexure-II, appended to the
Scheme, for sanction of benefits under the Scheme;
However, for Agri-processing enterprise as defined in Policy for
Promotion of Agro-Processing and Agri-Business, 2010, the
Committee for sanctioning benefits shall be the District Level
Sanctioning Committee or the State level Empowered Committee
under that policy;
(xxxii) “Service Enterprise” means an enterprise engaged in providing or
rendering of services, as the Government in the Finance Department may
notify by an order;
1
[(xxxiii) “Sick Industrial Enterprise” means–

(a) A manufacturing enterprise which has been declared sick before

the commencement or during the operative period of this Scheme
by the competent authority under the provisions of the Sick
Industrial Companies (Special Provision) Act, 1985; or
(b) A manufacturing enterprise, which has been taken over before the
commencement or during the operative period of this Scheme and
sold during the operative period of the Scheme to a new
management by RIICO/ RFC/ Central Financial Institutions/
Banks; or
(c) A manufacturing micro and small enterprise not covered under the
provisions of the Sick Industrial Companies (Special Provision)
Act, 1985, identified as sick by the principal loaning bank in
accordance with the guidelines issued by the Reserve Bank of
India, from time to time and declared as sick in accordance with the
procedure as prescribed under the Rajasthan Sick Micro & Small
Enterprises (Revival and Rehabilitation) Scheme, 2015;]
(xxxiv) “Stamp Duty” means the duty defined as stamp duty payable
under the Rajasthan Stamp Act, 1998;
(xxxv) "State Empowered Committee (SEC)" means the State
Empowered Committee constituted under Section 3 of the Rajasthan
Enterprises Single Window Enabling and Clearance Act, 2011;

1
Subsituted by order no. F.12(105)FD/Tax/2014 Pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression
(xxxiii)“Sick Industrial Enterprise” means–

(a) A manufacturing enterprise which has been declared sick before the commencement or during the operative period of this
Scheme by the competent authority under the provisions the Sick Industrial Companies (Special Provision) Act, 1985;
or

(b) A manufacturing enterprise, which has been taken over before the commencement or during the operative period of this
Scheme and sold during the operative period of the Scheme to a new management by RIICO/ RFC/ Central Financial
Institutions/ Banks;
”

8
 Amended upto 03.11.2015

(xxxvi) "Technical Textile Sector" means the industrial sector

comprising enterprises manufacturing textile materials and products
manufactured primarily for their technical performance and functional
properties rather than their aesthetic or decorative characteristics. Based on
the application point of view technical textiles may fall in any of the
following groups:
(a) Agro tech (Agriculture, horticulture and forestry)
(b) Build tech (building and construction)
(c) Cloth tech (technical components of shoes and clothing)
(d) Geo tech (geo textiles, civil engineering)
(e) Home tech (components of furniture, household textiles and
floor coverings)
(f) Indu tech (filtration, cleaning and other industrial)
(g) Med tech (hygiene and medical)
(h) Mobil tech (automobiles, shipping, railways and aerospace)
(i) Oeko tech (environmental protection)
(j) Pack tech (packaging)
(k) Pro tech (personal and property protection)
(l) Sport tech (sport and leisure);
1
[(xxxvia) "Telecommunications Enterprise” means an
enterprise engaged in telecommunications including Basic
Telecom Providers, VSAT, Cellular (Mobile), Telecom
Infrastructure, LAN, ISPs and any other value added services
licensed by Ministry of Communications & IT, Government of
India.]
(xxxvii) "Textile Sector" means the industrial sector comprising
enterprises manufacturing/processing all kind of fibres, yarn, fabrics,
garments, apparels, hosiery, made-ups using such processes as spinning
(which includes blow room to yarn packaging, Ring Spinning, Rotors or Jet
Spinning), Weaving, Dyeing & Processing, Knitting, Machine Carpeting,
Machine Embroidery and any other activities/process like crimping,
texturising, twisting, winding, sizing etc. within the entire Textile value
chain;
(xxxviii) "Tourism Sector" means.-
2
(a) [A hotel or motel making minimum investment of rupees two
crore and having accommodation of minimum 20 let-able
rooms; or]

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

2
Substituted for “A hotel or motel making minimum investment of rupees five crore and having accommodation of
minimum 20 let-able rooms; or” by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

9
 Amended upto 03.11.2015

(b) A heritage hotel, certified as such by the Ministry of Tourism,

Government of India and / or by the Department of Tourism,
Government of Rajasthan; or
1
[(bb) a convention centre or a resort making minimum investment of
rupees two crore; or]

(c) Or any other immovable tourism unit other than a restaurant ,

defined as such under the Tourism Policy of the State, subject to
the condition that it shall be eligible for only such benefits as
may be granted to it by the State Empowered Committee.
(xxxix) “Women/ Schedule Caste (SC)/ Schedule Tribe (ST) / Person
with disability (PwD) enterprise” means an enterprise other than a
Company constituted under the Companies Act, 1956 and other association
of persons by whatsoever name it may be called, having:
(a) Women/ Schedule Caste (SC)/ Schedule Tribe (ST)/ Person
with disability (PwD) as proprietor, in case of proprietorship
enterprise; or
(b) majority of partners who are Women/ Schedule Caste (SC)/
Schedule Tribe (ST)/ Person with disability (PwD) and such
partners are working partner(s) having more than 50%
investment in the capital of the enterprise, in case of
partnership including limited liability partnerships;
(xl) “VAT” means the tax payable under the Rajasthan Value Added Tax Act,
2003;
(xli) “Year” means financial year (From 1st April to 31st March) and quarter
means the period of three months ending on 30th June, 30th September, 31st
December and 31st March;
(xlii) “Zero Liquid Discharge Based Treatment Plant” means effluent
treatment plant in which the effluent water is either used or fully evaporated
and no effluent is discharged out of factory premises, as certified by the
Rajasthan State Pollution Control Board;
3. APPLICABILITY OF THE SCHEME
3.1 Subject to clause 3.3 below, the Scheme shall be applicable to the
following classes of enterprise(s) and investment, excluding
investment mentioned in Annexure-I, appended to the Scheme:
(i) New and existing enterprises making investment for setting up
new units;
(ii) Existing enterprise making investment for expansion; and
(iii) Sick enterprises making investment for its revival:
provided that the enterprise shall commence commercial production or
operation during the operative period of the Scheme.
3.2 Notwithstanding anything contained in clause 3.1 above, the State
Government, on the recommendation of the State Empowered

1
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

10
 Amended upto 03.11.2015

Committee (SEC), may grant the benefit of the Scheme to the first
manufacturing enterprise, investing Rs. 250 crore or more in a block
notified as a most backward area, provided that the investment is not
relating to entry number 1 and 4 of Annexure I, appended to the
Scheme.
3.3 The Scheme shall not be applicable to an enterprise if its commercial
production or operation has commenced before the issuance of this
order or an entitlement certificate or any order or any customized
package has been issued to provide any incentive or benefit under
RIPS-2010 or any other Scheme or policy or otherwise for such unit.
1
[3.4 Notwithstanding anything contained in clause 3.3 above, the State
Government, on the recommendation of the State Empowered
Committee (SEC), may grant the benefit of the Scheme to an
enterprise to whom an entitlement certificate under the RIPS-2010
has been issued but due to genuine hardship, has failed to:
(i) avail the benefits as granted to it under the said entitlement
certificate; and
(ii) initiate any civil work related to the proposed project up to the date
of issuance of RIPS-2014.]
2
[3A. Option to certain enterprise for selection of category.
Where an eligible enterprise falls under both the categories i.e.
manufacturing enterprise and service enterprise, it shall have to opt for
benefits in any one of the following two categories, namely:-
(a) as manufacturing enterprise; or
(b) as service enterprise.]
4. BENEFITS TO MANUFACTURING ENTERPRISES
3
[An eligible manufacturing enterprise other than the enterprises as
mentioned in part A of annexure IV appended to the scheme and the enterprises
engaged in manufacturing of cattle feed/ poultry feed/ fish feed] shall be granted
benefits and incentives as given below:-
(i) Investment subsidy of 30% of VAT and CST which have become due
and have been deposited by the enterprise for seven years;
(ii) Employment Generation Subsidy up to 20% of VAT and CST which
have become due and have been deposited by the enterprise, for
seven years;
(iii) Exemption from payment of 50 % of Electricity Duty for seven years,
provided that for enterprises engaged in tourism sector, it shall be
restricted to 25% of the Electricity Duty;
(iv) Exemption from payment of 50 % of Land Tax for seven years;
(v) Exemption from payment of 50 % of Mandi Fee for seven years;

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014.

2
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

3
Substituted for “An eligible manufacturing enterprise” by order no. F.12(105)FD/Tax/2014 Pt.I-96 dated 03.11.2015
w.e.f. 03.11.2015.

11
 Amended upto 03.11.2015

1
(vi) [Exemption from payment of 50 % of Stamp Duty on purchase or
lease of land and construction or improvement on such land, provided
that this exemption shall not be allowed to the sick industrial
enterprise covered under clause 2 (xxxiii) (c)] 2[ ]
(vii) Exemption from payment of 50 % of conversion charges payable for
change of land use 3[; and]
4
(viii) [100 % exemption from payment of Entry Tax, to the enterprise
making investment more than Rs. 750 crores, on Capital goods for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local areas
before the date of commencement of commercial production.]

5. BENEFITS TO SERVICE ENTERPRISES

An eligible service enterprise shall be granted benefits and incentives as
given below:-
(i) Reimbursement of 50% of amount of VAT paid on purchase of plant
and machinery or equipment for a period up to seven years from the
date of issuance of the entitlement certificate, provided that for
enterprises engaged in providing entertainment, the reimbursement
shall be restricted to 25% such amount of VAT paid;
(ii) Exemption from payment of 50 % of Entertainment Tax for seven
years;
(iii) Exemption from payment of 50 % of Electricity Duty for seven years,
provided that for enterprises engaged in providing entertainment, it
shall be restricted to 25% of the Electricity Duty;
(iv) Exemption from payment of 50 % of Land Tax for seven years;
(v) Exemption from payment of 50 % of Stamp Duty on purchase or lease
of land and construction or improvement on such land; 5[ ]
(vi) Exemption from payment of 50 % of conversion charges payable for
change of land use6[; and]
(vii) 7[100 % exemption from payment of Entry Tax, to the enterprise
making investment more than Rs. 750 crores, on equipment required
for rendering services by new enterprise or by existing enterprise
under expansion, brought into the local areas before the date of
commencement of commercial operation.]

1
Substituted for “Exemption from payment of 50 % of Stamp Duty on purchase or lease of land and construction or
improvement on such land” by order no. F.12(105)FD/Tax/2014 Pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015.

2
Deleted “; and” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
3
Substituted for “,” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
4
Added by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
5
Deleted “and” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014
6
Substituted for “.” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014
7
Added by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014

12
 Amended upto 03.11.2015

1
[ Notwithstanding anything contained in this clause, the food parks
shall only be granted the benefit of 50% exemption from payment of
stamp duty on the first conveyance of plot/ building for development
of park.]
6. SPECIAL PROVISIONS FOR WOMEN, SCHEDULED CASTES,
SCHEDULED TRIBES AND PERSONS WITH DISABILITY
ENTERPRISE
Eligible Women/ Schedule Caste (SC)/ Schedule Tribe (ST) / Person with
disability (PwD) enterprises shall in addition to the benefits specified in other clauses
of the Scheme, be eligible to avail the following additional benefits:
(i) A manufacturing enterprise shall get additional Investment subsidy to
the extent of 10% of VAT and CST which have become due and have
been deposited by the enterprise;
(ii) A service enterprise shall get additional 10% reimbursement of VAT
paid on the plant and machinery or equipment for a period up to seven
years from date of issuance of the entitlement certificate for this
purpose.
7. BENEFITS TO ENTERPRISES IN BACKWARD AND MOST
BACKWARD AREAS
7.1 An eligible enterprise, other than a cement manufacturing enterprise,
making investment in a backward area or a most backward area shall be
granted the same benefits as would have been applicable if the enterprise
was located elsewhere in the state but the period of benefit, except for
interest subsidy, shall be extended to ten years.
Provided that the State Government may, on the recommendation of the
State Empowered Committee (SEC), grant to a manufacturing enterprise,
other than a cement manufacturing enterprise and a service enterprise
making an investment in a backward area, such benefits as mentioned in
clauses 7.2 and 7.3 respectively, which are applicable for investments in
most backward areas, with a view to attract investment in the backward
area.
7.2 A manufacturing enterprise, other than a cement manufacturing enterprise,
making investment in a most backward area shall, in addition to benefits
under clause 7.1 above, get additional investment subsidy of 20% of the
VAT and CST which have become due and have been deposited by the
enterprise for a period of seven years.
7.3 A service enterprise making investment in a backward area shall, in addition
to benefits mentioned in other clauses of the Scheme, get additional 10%
reimbursement of VAT paid and a service enterprise making investment in a
most backward area shall, in addition to benefits mentioned in other clauses
of the Scheme, get additional 20% reimbursement of VAT paid on the plant
and machinery or equipment for a period up to seven years from the date of
issuance of the entitlement certificate for this purpose.

1
Inserted by order no. F.12(105)FD/Tax/2014-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015

13
 Amended upto 03.11.2015

8. POWER TO GRANT CUSTOMIZED PACKAGE

1
[8.1 Notwithstanding anything contained in the Scheme, the State Government,
on the recommendation of State Empowered Committee (SEC), may grant a
customized package under section 11 of the Rajasthan Enterprises Single
Window Enabling and Clearance Act, 2011, to the following manufacturing
enterprises, other than cement manufacturing enterprises:
(a) Enterprises investing more than Rs. 100 crore or providing minimum
employment to 200 persons, in most backward areas as notified under
the Scheme; or
(b) Enterprises investing more than Rs. 200 crore or providing minimum
employment to 250 persons, in backward areas as notified under the
Scheme; or
(c) Enterprises investing more than Rs. 400 crore or providing employment
to more than 400 persons, in general area; or
(d) Enterprises investing more than Rs. 100 crore and using the mineral
mentioned in Annexure-III appended to the Scheme, as main raw
material] 2[; or]
3
[(e) Enterprises investing Rs. 100 crore or more and providing employment
to at least 250 persons, in Agro-processing and Agri-marketing sector.]
8.2 Notwithstanding anything contained in the Scheme, the State Government
may grant a customized package to the service enterprises investing more
than Rs. 200 crore or providing employment to more than 500 persons.
4
[8.3 Notwithstanding anything contained in the Scheme, the State Government,
on the recommendation of State Empowered Committee (SEC), may grant
a customized package under section 11 of the Rajasthan Enterprises Single
Window Enabling and Clearance Act, 2011, to the manufacturing
enterprises in IT sector investing more than Rs. 200 crore or providing
employment to more than 400 persons.]
9. BENEFITS TO MANUFACTURING ENTERPRISES IN THRUST
SECTORS
9.1. Notwithstanding anything contained in the Scheme, the State Government
may grant a special package of incentives and exemptions, which may be
over and above the incentives and exemptions under Clauses 4 to 7 to a
manufacturing enterprise in a thrust sector in addition to the thrust sectors
mentioned in sub-clause 9.3 to 5[ 6[9.17]]

1
Substituted by order no. F.12(105)FD/Tax/2014-pt.I-52 dated 08.07.2015 w.e.f. 08.07.2015 for expression “8.1
Notwithstanding anything contained in the Scheme, the State Government, on the recommendation of State
Empowered Committee (SEC), may grant a customized package under section 11 of the Rajasthan
Enterprises Single Window Enabling and Clearance Act, 2011, to the following manufacturing enterprises,
other than cement manufacturing enterprises:

(a) Enterprises investing more than Rs. 500 crore or providing employment to more than 500 persons; or

(b) Enterprises investing more than Rs. 100 crore and using the mineral mentioned in Annexure-III
appended to the Scheme, as raw material.”
2
Substituted by order no. F.12(105)FD/Tax/2014-pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for expression “.”
3
Added by order no. F.12(105)FD/Tax/2014-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015
4
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.
5
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “9.12”.
6
Substituted by order no. F.12(105)FD/Tax/2014-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression “9.16”.

14
 Amended upto 03.11.2015

1
[9.2 Manufacturing enterprises in the sectors mentioned hereunder shall be
allowed benefits as mentioned in the relevant sector, in addition to benefits
related to tax exemptions mentioned at (iii) to (viii) of clause 4 and benefits
mentioned in clauses 6 and 7, if applicable.
Provided that an enterprise of power loom sector and textile sector may opt
for benefits provided in clause 4 to 7, if applicable, in lieu of the benefits
mentioned in this clause.]
9.3 Ceramic and Glass sector:
Enterprises making a minimum investment of five crore rupees in the
ceramic and glass sector 2[shall be granted] the following benefits:–
(a) Investment Subsidy of 50% of VAT and CST which have become due
and have been deposited by the enterprise for ten years; and
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for ten
years
Provided that for enterprises making a minimum investment of fifty lakh
rupees in the ceramic and glass sector in a ceramic hub, as notified by the Industries
Department and having at least ten enterprises with a minimum investment of fifty
lakh rupees each, the quantum of investment subsidy shall be 65% of VAT and CST
which have become due and have been deposited by the enterprise for ten years.

9.4 Dairy sector:

Enterprises making a minimum investment of twenty five crore rupees in
the dairy sector shall, be granted the following benefits:–
(a) Investment Subsidy of 50% of VAT and CST which have become due
and have been deposited by the enterprise for ten years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for ten
years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local areas
before the date of commencement of commercial production/operation.

3
[9.5 ESDM sector:

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014 for the expression “9.2
Manufacturing enterprises in the sectors mentioned hereunder shall be allowed benefits mentioned in this
clause, in addition to benefits related to tax exemptions mentioned at (iii) to (vii) of clause 4 and benefits
mentioned in clauses 6 and 7, if applicable, subject to conditions, mentioned against the sector:

Provided that an enterprise of power loom sector and textile sector may opt for benefits provided in clause
4 to 7, if applicable, in lieu of the benefits mentioned in this clause.”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014 for the expression “shall be be
granted”
3
Substituted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015 for the expression “9.5
ESDM sector:

15
 Amended upto 03.11.2015

9.5.1 Enterprises, making an investment equal to or above twenty five lakh

rupees but below two hundred fifty crore in the ESDM sector, shall be granted the
following benefits:-
(a) Investment Subsidy of 75% for first four years, 60% for next three
years and 50% for last three years, of VAT and CST which have
become due and have been deposited by the enterprise;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for ten
years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local area
before the date of commencement of commercial
production/operation.

9.5.2 Enterprises, making an investment equal to or above two hundred fifty

crore but below five hundred crore rupees in the ESDM sector, shall be granted the
following benefits:-
(a) Investment Subsidy of 90% of VAT and CST which have become
due and have been deposited by the enterprise, for seven years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for
seven years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing
enterprises or for revival of sick industrial enterprises, brought into
the local area before the date of commencement of commercial
production/operation.

9.5.3 Enterprises, making an investment equal to or above five hundred

crore rupees in the ESDM sector, shall be granted the following benefits:-
(a) Investment Subsidy of 90% of VAT and CST which have become
due and have been deposited by the enterprise, for ten years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for ten
years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing
enterprises or for revival of sick industrial enterprises, brought into
the local area before the date of commencement of commercial
production/operation.”]
1
[9.5.4 Notwithstanding anything contained in clause 9.5.1 to 9.5.3
above, for enterprise, making an investment equal to or above twenty

Enterprises making a minimum investment of twenty five lakh rupees in the ESDM sector shall, be granted
the following benefits:–
(a) Investment Subsidy of 75% for first four years, 60% for next three years and 50% for the last three years, of
VAT and CST which have become due and have been deposited by the enterprise for ten years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which have become due and have been deposited
by the enterprise, for ten years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for setting up of plant for new unit or for
expansion of existing enterprise or for revival of sick industrial enterprise, brought into the local areas before the
date of commencement of commercial production/operation.”.
1
Inserted by order no. F.12(105)FD/Tax/2014-Pt.I-96 dated 03.11.2015 w.e.f. 01.10.2015.

16
 Amended upto 03.11.2015

five lac rupees but below fifty crore rupees in the ESDM sector,
during the period 01.10.2015, to 31.03.2017, and commences
commercial production up to 31.03.2017, shall be granted the
following benefits:

(a) Investment subsidy of 75% for first four years, 60% for next
three years and 50% for last three years, of VAT and CST
which have become due and have been deposited by the
enterprise;

(b) Employment Generation subsidy up to 10% of VAT and CST

which have become due and have been deposited by the
enterprise, for ten years and

(c) 50% exemption from payment of Entry tax on capital goods for
setting up of plant for new unit or for expansion of existing
enterprise or for revival of sick industrial enterprise, brought
into local area before the date of commencement of commercial
production.

9.5.5 Notwithstanding anything contained in clause 9.5.1 to 9.5.3

above, for enterprise, making an investment equal to or above fifty
crore in the ESDM sector and providing direct employment to at least
one thousand persons, during the period 01.10.2015, to 31.03.2017,
and commences commercial production up to 31.03.2017, shall be
granted the following benefits:

(a) Investment Subsidy of 100% of VAT and CST, which have

become due and have been deposited by the enterprise, for 10
years. This subsidy shall be allowed without any limit or
linkage with Eligible Fixed Capital Investment.

(b) 5% Interest subsidy for 10 years, subject to maximum Rs. 50

lacs per annum.

(c) 50 % Additional exemption from payment of Stamp Duty on

purchase or lease of land and construction or improvement on
such land.

(d) Exemption from payment of 50 % of Electricity Duty for

additional three years.
(e) 75 % exemption from payment of Entry Tax, on Capital goods
for setting up of plant for new unit, brought into the local areas
before the date of commencement of commercial production.

Explanation: For the purpose of this clause the expression “Direct

Employment” shall mean the employment to any person other than
the directors, promoters, owners and partners of the enterprise, who

17
 Amended upto 03.11.2015

get his/her salary / wages directly from the enterprise, i.e. he is on

roll employee of the enterprise.]
9.6 Industrial Gases sector:
Enterprises making a minimum investment of fifty crore rupees in the
industrial gases sector shall, be granted the following benefits:–
(a) Investment Subsidy of 60% of VAT and CST which have become due
and have been deposited by the enterprise for seven years; and
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years.
9.7 MSME sector:
Manufacturing enterprises in the MSME sector shall, in addition to benefits
mentioned in clause 4, if applicable, be granted the following benefits:-
(a) For micro and small enterprises in rural areas 75% exemption from
payment of electricity duty in place of 50% exemption from payment of
electricity duty under sub-clause (ii) of clause 4, as provided in
notification number F.12(99)FD/Tax/07-56 of 15.10.2009, as amended
from time to time;
(b) Reduced CST of 1%, against C form, on sale of goods for a period of
ten years, for micro and small enterprises as provided in notification
number F.12(99)FD/Tax/07-66 of 14.02.2008 as amended from time to
time;
(c) 50% exemption from payment of Entry Tax on raw and processing
materials and packaging materials excluding fuel as provided in
notification number F.12(99)FD/Tax/07-65 of 14.02.2008 as amended
from time to time; and
(d) Reduced stamp duty of Rs 100 per document in case of loan agreements
and deposit of title deed and lease contract and Rs 500 per document in
case of simple mortgage with or without transfer of possession of
property executed for taking loan for setting up of micro, small or
medium enterprises or enhancing credit facilities or transfer of loan
account from one bank to another by MSME as provided in notification
number F.2 (97)FD/Tax/2010-11 of 25.04.2011.
9.8 Pharmaceutical sector:
Enterprises making a minimum investment of fifty crore rupees in the
pharmaceutical sector and providing a minimum employment of 200 persons shall be
granted the following benefits:–
(a) Investment Subsidy of 50% of VAT and CST which have become due
and have been deposited by the enterprise for seven years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise

18
 Amended upto 03.11.2015

or for revival of sick industrial enterprise, brought into the local areas
before the date of commencement of commercial production/operation.
9.9 Plastic to Oil Manufacturing sector:
Enterprises making a minimum investment of one crore rupees in the plastic
to petrol manufacturing sector shall be granted the following benefits:–
(a) Investment Subsidy of 60% of VAT and CST which have become due
and have been deposited by the enterprise for ten years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for ten
years; and
(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local areas
before the date of commencement of commercial production/operation.
9.10 Power loom sector:
Enterprises making a minimum investment of twenty five lakh rupees in the
power loom sector and giving employment to minimum ten persons in an area
specified by an order for this purpose by the Industries Department in the districts of
Jodhpur, Pali and Barmer shall be granted the same benefits as provided to the textile
sector. Such enterprise shall get 30% additional reimbursement of VAT on purchase
of yarn for seven years in addition to the reimbursement of VAT under clause
9.11(e).
9.11 Textile sector:
Enterprises making a minimum investment of twenty five lakh rupees in the
textile sector shall be granted the following benefits for the period as mentioned in
clause 10.7 of the Scheme:-
(a) 5% interest subsidy;
(b) additional 1% interest subsidy for enterprises making investment more
than Rs. 25 crore;
(c) 7% interest subsidy for Technical Textile Sector;
(d) Capital Subsidy on zero liquid discharge based effluent treatment plant
equivalent to 20% of amount paid to the suppliers for the plant
excluding civil work, subject to a maximum of Rs. 1crore;
(e) 50% reimbursement of VAT on purchase of yarn, fibre, recycled fibre
yarn, cotton and pet bottles for use in manufacture of goods within the
State, for sale by him; and
(f) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local areas
before the date of commencement of commercial production/operation.
9.12 Tourism Sector:

19
 Amended upto 03.11.2015

9.12.1 Enterprises of the tourism sector covered 1[under sub-clause (a), (b) and (bb)
of clause 2 (xxxviii)] of the Scheme shall be granted the following
benefits:–
(a) Investment Subsidy of 50% of VAT and CST which have become due
and have been deposited by the enterprise for seven years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years;
(c) Reimbursement of 25% of amount of VAT paid on purchase of plant
and machinery or equipment for a period up to seven years from the
date of issuance of the entitlement certificate;
(d) Exemption from payment of 50 % of Entertainment Tax for seven
years;
(e) Exemption from payment of 100 % of Luxury Tax for seven years;
(f) Land allotment in urban and rural areas at DLC rates;
(g) 25% additional exemption from payment of stamp duty chargeable on
the instrument of purchase or lease of more than 100 years old heritage
property in the State, for the purpose of hotel development under the
Scheme declared by the Tourism Department as provided in notification
no. F.12 (20) FD/ Tax / 2005- 219 of 24.03.20052[,]
(h) 3[50% additional exemption from payment of conversion charges; and]
4 5
(i) [ [100% exemption from payment of development charges shall be
provided in accordance with the notifications/ circulars/ orders issued
by the concerned departments for implementation of Tourism Policy of
the State Government.]
9.12.2 Notwithstanding anything contained in the Scheme, an enterprise making
investment in the tourism sub-sector defined under sub-clause (c) of clause
2 (xxxviii) of the Scheme shall be granted the benefits, as may be provided
to it by the State Empowered Committee.
6
[9.13Kota stone, Marble and Granite Sector:
Enterprises making a minimum investment of twenty five lakh rupees in the
sector shall be granted the following benefits:–
(i) Investment Subsidy of 55% of VAT and CST which have become due
and have been deposited by the enterprise for seven years; and
(ii) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years.]

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 09.03.2015 for the expression “under
sub-clause (a) and (b) of clause 2 (xxxviii)”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 09.03.2015 for the expression “; and”.
3
Substituted for “50 % additional exemption from payment of conversion charges for heritage property converted into a
heritage hotel.” by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.
4
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.
5
Substituted by order no. F.12(105)FD/Tax/2014-Pt.I-96 dated 03.11.2015 w.e.f. 09.03.2015 for the expression “100%
exemption from payment of development charges.”
6
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

20
 Amended upto 03.11.2015

1
[9.14 Defence sector:

9.14.1 Enterprises, making an investment equal to or above one hundred

crore rupees but below five hundred crore rupees in the defence sector shall be
granted the following benefits:-

(a) Investment Subsidy of 50% of VAT and CST which have become
due and have been deposited by the enterprise, for seven years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which

have become due and have been deposited by the enterprise, for
seven years; and

(c)
50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprise
or for revival of sick industrial enterprise, brought into the local area
before the date of commencement of commercial production.
9.14.2 Enterprises making an investment equal to or above five hundred
crore rupees in the defence sector shall be granted the following benefits:-

(a) Investment Subsidy of 65% of VAT and CST which have become
due and have been deposited by the enterprise, for ten years;

(b) Employment Generation Subsidy up to 10% of VAT and CST which

have become due and have been deposited by the enterprise, for ten
years; and

(c) 50% exemption from payment of Entry Tax on capital goods, for
setting up of plant for new unit or for expansion of existing enterprises
or for revival of sick industrial enterprises, brought into the local area
before the date of commencement of commercial production.]

2
[9.15 Desalination sector:
9.15.1 Enterprises, making an investment equal to or above four crore
rupees in Desalination sector, shall be granted the following benefits:-
(a) 50% exemption from payment of entry tax on capital goods for
setting up of desalination plant;
(b) 50% reimbursement of VAT paid on purchase of plant and
machinery or equipment within the State, for setting up of
desalination plant; and
(c) 50% reimbursement of VAT paid on purchase of membrane for
use in desalination of water for seven years from the date of
commencement of commercial production.

9.16. IT Sector:

1
Inserted by order no. F.12(26)FD/Tax/2015-9 dated 24.04.2015 w.e.f. 09.03.2015.
2
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

21
 Amended upto 03.11.2015

9.16.1 Enterprises making an investment up to five crore rupees in the IT sector, shall
be granted the following benefits:-
(a) Investment Subsidy of 30% of VAT and CST which have become due
and have been deposited by the enterprise, for seven years; and
(b) Employment Generation Subsidy up to 20% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years.

9.16.2 Enterprises making an investment above five crore but below twenty five
crore rupees in the IT sector, shall be granted the following benefits:-
(a) Investment Subsidy of 60% of VAT and CST which have become due
and have been deposited by the enterprise, for seven years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which
have become due and have been deposited by the enterprise, for seven
years; and
(c) 50 % additional exemption of Stamp Duty on purchase or lease of land
and construction or improvement on such land.

9.16.3 Enterprises making an investment equal to or above twenty five crore rupees
in the IT sector, shall be granted the following benefits:-
(a) Investment Subsidy of 70% of VAT and CST which have become due and
have been deposited by the enterprise, for seven years;
(b) Employment Generation Subsidy up to 10% of VAT and CST which have
become due and have been deposited by the enterprise, for seven years;
and
(c) 50 % additional exemption of Stamp Duty on purchase or lease of land
and construction or improvement on such land.

9.16.4 Robotic Enterprises making an investment equal to or above fifty crore rupees
shall, in addition to the above, be allowed 5% interest subsidy on the term loan taken
from State Financial Institutions/Financial Institution/Bank recognized by Reserve
Bank of India, for a period of five years or up to the period of repayment of loan,
whichever is earlier, from the date of commencement of commercial production,
subject to a maximum of ten lac rupees per annum i.e. twelve calendar months, on
the conditions as laid down in clause 10.9 of the Scheme;
1
[9.17 Agro-processing and Agri-marketing sector:
9.17.1 Enterprises as mentioned in part A of annexure IV appended to the scheme
shall be granted the following benefits:-
(i) 5% interest subsidy;
(ii) Exemption from payment of 50 % of Entry Tax on Plant & Machinery
brought into the local areas before the date of commencement of
Commercial Production / Operation.
9.17.2 Enterprises other than enterprises engaged in manufacturing of cattle feed/
poultry feed/ fish feed, as mentioned in part B of annexure IV appended to the
scheme and making an investment up to twenty five lac shall be granted the
following benefits:-

1
Inserted by order no. F.12(105)FD/Tax/2014-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015.

22
 Amended upto 03.11.2015

(i) Investment Subsidy of 30% of VAT and CST which have become due
and have been deposited by the enterprise, for seven years;
(ii) Employment Generation Subsidy up to 20% of VAT and CST which have
become due and have been deposited by the enterprise, for seven years.
9.17.3 Enterprises other than enterprises engaged in manufacturing of cattle feed/
poultry feed/ fish feed, as mentioned in part B of annexure IV appended to the
scheme and making investment more than twenty five lac shall be granted the
following benefits:-
(i) Investment Subsidy of 60% of VAT and CST which have become due and
have been deposited by the enterprise, for seven years;
(ii) Employment Generation Subsidy up to 10% of VAT and CST which have
become due and have been deposited by the enterprise, for seven years;
(iii) Exemption from payment of 50 % of Entry Tax on Plant & Machineries
brought into the local areas before the date of commencement of
Commercial Production / Operation;
(iv) Capital Subsidy on zero liquid discharge based effluent treatment plant
equivalent to 20% of amount paid to the suppliers for the plant excluding
civil work, subject to a maximum of Rs. twenty five lac.
9.17.4 Notwithstanding anything contained in clause 9.2 enterprises engaged in
manufacturing of cattle feed/ poultry feed, as mentioned in part B of annexure IV
appended to the scheme shall only be granted 5% interest subsidy.]

9A. BENEFITS TO SERVICE ENTERPRISE IN THRUST SECTOR:

9A.1 Service enterprises in the sectors mentioned hereunder shall be allowed
benefits as mentioned in the relevant sector, in addition to benefits mentioned in
clauses 5, 6 and 7, if applicable.
9A.2 IT Sector:
9A.2.1 Enterprises making a minimum investment of twenty five lac rupees in the
IT sector shall be granted 5% interest subsidy on the term loan taken from State
Financial Institutions/Financial Institution/Bank recognized by Reserve Bank of
India for making investment in service related to IT sector, for a period of five years
or up to the period of repayment of loan, whichever is earlier, from the date of
commencement of commercial operation, subject to a maximum of five lac rupees
per annum i.e. twelve calendar months, on the conditions as laid down in clause
10.9 of the Scheme;
9A.2.2 Enterprises making a minimum investment of five crore rupees in the IT
sector shall be granted 50 % additional exemption of Stamp Duty on purchase or
lease of land and construction or improvement on such land, in addition to benefits
mentioned in clause 9A.2.1.]

10. PROVISIONS RELATED TO BENEFITS

10.1. Maximum Extent of Subsidy: The maximum amount of subsidy
(investment subsidy + employment generation subsidy + additional
Investment subsidy) in any period shall not exceed the amount of VAT and
CST due and paid in that period. Moreover, the total amount of subsidy paid

23
 Amended upto 03.11.2015

shall not exceed the eligible fix capital investment as approved by the
appropriate Screening Committee.
10.2. Period of Benefit: The period of benefit, wherever applicable, shall be
counted from the 1[from the date of the issuance of the Entitlement
Certificate, unless otherwise specified in the scheme]
10.3. Employment Generation Subsidy:
2
[10.3.1 The amount of employment generation subsidy per employee per
year shall be Rs. 30000/- for Women/ SC/ST/ Person with
disability (PwD) categories of employees and Rs 25,000/- for
others, however, for the enterprises of Agro-processing and Agri-
marketing sector the amount of employment generation subsidy per
employee per year shall be Rs. 37500/- for Women/ SC/ST/ Person
with disability (PwD) categories of employees and Rs 30,000/- for
others. The amount of employment generation subsidy shall be
calculated on monthly basis.]
3
10.3.2 []
10.3.3 The enterprise shall be eligible to avail employment generation
subsidy only if it has made contribution for EPF/ESI and in case it
is not liable to contribute the EPF/ESI, the enterprise shall get all
employees insured for treatment of medical illness, at its cost.
10.4. Subsidy in case of expansion and revival of sick industrial enterprises:
10.4.1 In case of expansion and revival of sick industrial enterprises, the
subsidy shall be calculated on the amount of additional tax (VAT +
CST) payable and deposited after Expansion or revival, as the case
may be, over and above the maximum annual tax (VAT + CST)
payable for any of the three years immediately preceding the year
of the commencement of commercial production/operation or
revival of sick industrial enterprise, as the case may be. Where the
tax rate differs in the three years immediately preceding the year of
the commencement of commercial production/ or revival of sick
industrial enterprise, the maximum annual tax payable shall be
rationalized by considering the highest tax rate in these three years.
In case of change in the rate of tax of any goods, the maximum
annual tax, in the three years immediately preceding the year of the
commencement of commercial production/ or revival of sick
industrial enterprise, as the case may be, shall be calculated at the
new tax rate(s).
10.4.2 In case of expansion, employment generation subsidy for a month
shall be allowed only for the employees appointed under expansion
over and above the existing employees.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014 for the expression “from the
date of the issuance of the Entitlement Certificate issued under the Scheme.”
2
Substituted by order no. F.12(105)FD/Tax/2014-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression “The amount
of employment generation subsidy per employee per year 2[ ] shall be Rs. 30000/- for Women/ SC/ST/ Person with
disability (PwD) categories of employees and Rs 25,000/- for others, and shall be calculated on monthly basis.”
3
deleted by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014 “The amount of employment
generation subsidy per employee per year shall be increased by 5% on 1st April of every year.”.

24
 Amended upto 03.11.2015

10.4.3 In case of revival of sick industrial enterprises, employment

generation subsidy for a month shall be allowed only for the
employees appointed over and above the maximum employment
level attained in any month during the preceding three years from
the date of its declaration as a sick industrial enterprise.
10.4.4 In case of expansion and revival of sick industrial enterprises, the
employment generation subsidy shall not exceed 20% of VAT and
CST deposited over and above the maximum annual tax (VAT +
CST) payable for any of the three years immediately preceding the
year of the commencement of commercial production/operation or
revival of sick industrial enterprise, as the case may be, calculated
as per clause 10.4.1.
10.5. Maximum Extent of Exemption of Mandi Fee: The total amount of
exemption of Mandi Fee shall not exceed the Eligible Fixed Capital
Investment (EFCI) as approved by the appropriate Screening Committee.
10.6. Exemption in cases of expansion and revival of sick industrial
enterprises:
10.6.1 The exemption of luxury tax, electricity duty, entertainment tax and
mandi fee shall be allowed only on the additional volume of
turnover or additional consumption of electricity, as the case may
be, achieved/ made by the enterprise after expansion or revival of
the sick industrial enterprise, as the case may be, over and above
the maximum annual turnover / maximum annual consumption of
electricity, in any of the three years immediately preceding to the
year of the commencement of commercial production/operation or
revival of sick industrial enterprise, as the case may be, on which
such tax/ duty/ fee was payable and has been deposited (unless
exempted under RIPS-2003 or RIPS-2010 or under this Scheme)
into the Government exchequer. This exemption in any year shall
be allowed only after attainment of the maximum annual turnover
or maximum annual consumption of electricity, as the case may be,
of the three years immediately preceding to the year of the
commencement of commercial production/operation or revival of
sick industrial enterprise, as the case may be, in that year.
10.6.2 The exemption from land tax shall be provided only on the
additional area of land on which land tax is payable after expansion
or revival of the sick industrial enterprise, as the case may be, over
and above the area of land on which such tax was payable and
deposited (unless exempted under RIPS-2003 or RIPS-2010 or
under this Scheme) into the government exchequer before
expansion or revival of the sick industrial enterprise, as the case
may be.
10.7 Textile Sector:
10.7.1 Interest Subsidy:
(a) The interest subsidy shall be in addition to any other incentive
available under any other Scheme of Government of India. The
enterprise availing the benefit or incentives or subsidy under any

25
 Amended upto 03.11.2015

other Scheme/package of State Government shall not be eligible to

get benefit under the Scheme.
(b) The interest subsidy shall be allowed on the term loan taken from
State Financial Institutions/Financial Institution/Bank recognized
by Reserve Bank of India for making investment in plant &
machinery as specified under the TUF Scheme of Government of
India. Interest subsidy shall be provided to the extent that effective
subsidy including subsidy/reimbursement provided by Government
of India under any Scheme shall not exceed the amount of interest
paid by enterprise to the financial institution(s)/bank(s) 1[ ]
2
[(bb) The interest subsidy shall be allowed on the term loan as
mentioned in sub-clause (b) above on the condition that the loan
has been sanctioned on or after 22.07.2013.]
(c) The interest subsidy shall be available only for interest levied by
the Financial Institution/Bank. Penal interest or other charges shall
not be reimbursed.
(d) The interest subsidy shall be allowed for a period of five years or
up to the period of repayment of loan, whichever is earlier, from
the date of commencement of commercial production 3[ ]
(e) The interest subsidy shall be given to the enterprise which pays
regular installments and interest to the Financial Institution/bank. If
the enterprise becomes a defaulter, it will not get interest subsidy
for the default period and such defaulting period will be deducted
from five years period as mentioned at (d) above. Action against
defaulter shall be taken as per the RBI guidelines/approved terms
& conditions of the Financial Institutions/bank.
(f) The enterprise shall obtain acknowledgement of filing
Entrepreneur's Memorandum (EM) with the concerned District
Industries Center (DIC) or Industrial Entrepreneur's Memorandum
(IEM) with Government of India.
(g) Interest subsidy shall be available for plant and machinery as
specified under the TUF Scheme of Government of India and in
case of manufacturing of recycled fibre, for plant and machinery as
may be specified by the State Government in Finance Department,
duly certified by the competent authority like Chartered Engineer.
10.7.2 Reimbursement of VAT:
(a) Reimbursement of VAT shall be made only to the enterprise
manufacturing such goods, for sale by him, which are exempted
from tax under Rajasthan Value Added Tax Act, 2003.
(b) The enterprise shall get registration under Rajasthan Value Added
Tax Act, 2003 and shall purchase yarn, fibre, recycled fibre yarn,

1
“and disbursement of the loan is made within the operative period of the Scheme.” deleted by order no.
F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
2
Inserted by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
3
“in case of first repayment of term loan has taken place before the commencement of commercial production, otherwise
from the date of first repayment of term loan.” deleted by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015
w.e.f. 08.10.2014.

26
 Amended upto 03.11.2015

cotton and pet bottles from a dealer registered under Rajasthan

Value Added Tax Act, 2003 on VAT invoice.
(c) The enterprise shall furnish information regarding purchase of
yarn, fibre, recycled fibre yarn, cotton and pet bottles made by him
against VAT invoice, for use in manufacturing of goods within the
State, for sale by him through the official website of the
Commercial Taxes Department in the manner as provided therein.
(d) Reimbursement of VAT shall be made to the enterprise eligible
under the Scheme for five years from the date of issuance of the
Entitlement Certificate issued under the Scheme.
(e) Enterprise shall not be eligible for reimbursement of VAT if the
enterprise has claimed Input Tax Credit under Rajasthan Value
Added Tax Act, 2003 on the purchase of yarn, fibre, recycled fibre
yarn, cotton and pet bottles.
(f) In case of expansion, the benefit of reimbursement of VAT shall be
allowed only on the purchase of yarn, fibre, recycled fibre yarn,
cotton and pet bottles, over and above the maximum amount of
purchases of said goods in any of the three consecutive years
immediately preceding to the year of expansion. This
reimbursement in any year shall be allowed only after attainment of
the maximum annual turnover of the three consecutive years
immediately preceding to the year of the commencement of
commercial production/ operation or revival of sick industrial
enterprise, as the case may be, in that year.
10.7.3 Capital Subsidy on Zero Liquid Discharge Based Treatment
Plant:
(a) The enterprise shall produce a certificate to the effect that the
effluent treatment plant set up by it is a zero liquid discharge based
effluent treatment plant from the Rajasthan State Pollution Control
Board.
(b) The capital subsidy shall be allowed where the zero liquid
discharge based effluent treatment plant has been set up by the
enterprise along with the plant for manufacturing of textile by the
enterprise. No subsidy shall be allowed where zero liquid discharge
based effluent treatment plant has been set up at a site other than
the site of plant for manufacturing of textile by the enterprise.
(c) The zero liquid discharge based effluent treatment plant shall be set
up by the enterprise during the operative period of the Scheme.
(d)
The enterprise availing capital subsidy under any other Scheme /
package of the State Government shall not be eligible for capital
subsidy under this Scheme.
1
[10.8 Desalination sector:
10.8.1 Reimbursement of VAT for Desalination Sector:
(a) The reimbursement of VAT on purchase of capital goods within
the State shall be allowed to the eligible enterprises for setting up

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

27
 Amended upto 03.11.2015

of desalination plant for the capital goods purchased by it before

the date of commencement of commercial production.
(b) The reimbursement of VAT on purchase of membrane for use in
desalination of water shall be allowed to the enterprise for seven
years from the date of issuance of the Entitlement Certificate.
(c) The enterprise shall get registration under Rajasthan Value
Added Tax Act, 2003 and shall purchase capital goods from a
dealer registered under Rajasthan Value Added Tax Act, 2003
against VAT invoice.
(d) The enterprise shall furnish information regarding purchase of
capital goods and membrane, as the case may be, made by him
against VAT invoice, for use in setting up and/ or operating
desalination plant within the State, through the official website of
the Commercial Taxes Department in the manner as provided
therein.
(e) Enterprise shall not be eligible for reimbursement of VAT if the
enterprise has claimed Input Tax Credit under Rajasthan Value
Added Tax Act, 2003 on the purchase of plant and machinery or
equipment or membrane.

10.9 IT Sector:
10.9.1 Interest Subsidy:
(a) The interest subsidy shall be in addition to any other incentive
available under any other Scheme of Government of India.
However, where for any investment made by the enterprise, it is
availing the benefit or incentives or subsidy under any other
Scheme/package of State Government, the interest subsidy shall
not be allowed on such investment.
(b) The interest subsidy shall be allowed on the term loan taken from
State Financial Institutions/Financial Institution/Bank recognized
by Reserve Bank of India for making investment in IT Sector.
Interest subsidy shall be provided to the extent that effective
subsidy including subsidy provided by Government of India
under any Scheme shall not exceed the amount of interest paid
by enterprise to the financial institution(s)/bank(s).
(c) The interest subsidy shall be available only for interest levied by
the Financial Institution/Bank. Penal interest or other charges
shall not be reimbursed.
(d) The interest subsidy shall be allowed from the date of
commencement of commercial production, for a period of five
years or up to the period of repayment of loan, whichever is
earlier.
(e) The interest subsidy shall be given to the enterprise which pays
regular installments and interest to the Financial Institution/bank.
If the enterprise becomes a defaulter, it will not get interest
subsidy for the default period and such defaulting period will be
deducted from five years period as mentioned at (d) above.

28
 Amended upto 03.11.2015

Action against defaulter shall be taken as per the RBI

guidelines/approved terms & conditions of the Financial
Institutions/bank.]

1
[10.10 ESDM Sector- For Enterprises eligible to avail benefits under clause
9.5.5:

10.10.1 Investment Subsidy:

(a) The amount of investment subsidy shall be equal to 100% of the

amount of VAT and CST which has become due and has been
deposited by the enterprise.

(b) The investment subsidy shall be allowed for a period of ten years
from the date of issuance of entitlement certificate.

(c) The investment subsidy shall not be allowed on within State sale
of such goods, which has been subsequently sold by the
purchasing dealer(s) in the course of inter-State trade or
commerce and/or in the course of export outside the territory of
India and/ or disposed of by the purchasing dealer(s) by way of
stock transfer/depot transfer/ consignment transfer.

(d) The amount of investment subsidy, if already allowed/ availed by

the enterprise on the sale of such goods as mentioned in sub-
clause (c) above, shall be reduced from the amount of Investment
subsidy of the subsequent quarters of the year.

(e) The investment subsidy shall be allowed without any limit or

linkage with Eligible Fixed Capital investment (EFCI).

10.10.2 Interest Subsidy:

(a) The interest subsidy shall be in addition to any other incentive

available under any other Scheme of Government of India.
However, where for any investment made by the enterprise, it is
availing the benefit or incentives or subsidy under any other
Scheme/package of State Government, the interest subsidy shall
not be allowed on such investment.
(b) The interest subsidy shall be allowed on the term loan taken from
State Financial Institutions/Financial Institution/Bank recognized
by Reserve Bank of India for making investment in ESDM
Sector. Interest subsidy shall be provided to the extent that
effective subsidy including subsidy provided by Government of
India under any Scheme shall not exceed the amount of interest
paid by enterprise to the financial institution(s)/bank(s).

1
Inserted by order no. F.12(105)FD/Tax/2014 pt.I-96 dated 03.11.2015 w.e.f. 01.10.2015.

29
 Amended upto 03.11.2015

(c) The interest subsidy shall be available only for interest levied by
the Financial Institution/Bank. Penal interest or other charges
shall not be reimbursed.
(d) The interest subsidy shall be allowed from the date of
commencement of commercial production, for a period of ten
years or up to the period of repayment of loan, whichever is
earlier.
(e) The interest subsidy shall be given to the enterprise which pays
regular installments and interest to the Financial Institution/bank.
If the enterprise becomes a defaulter, it will not get interest
subsidy for the default period and such defaulting period will be
deducted from the period as mentioned at (d) above. Action
against defaulter shall be taken as per the RBI
guidelines/approved terms & conditions of the Financial
Institutions/bank.
(f) The maximum amount of interest subsidy shall not exceed fifty
lac rupees per annum.]

1
[10.11 Agro-processing and Agri-marketing sector:

10.11.1 Interest Subsidy:

(a) The interest subsidy shall be in addition to any other incentive

available under any other Scheme of Government of India.
However, where for any investment made by the enterprise, it is
availing the benefit or incentives or subsidy under any other
Scheme/package of State Government, the interest subsidy shall
not be allowed on such investment.
(b) The interest subsidy shall be allowed on the term loan taken from
State Financial Institutions/Financial Institution/Bank recognized
by Reserve Bank of India for making investment in Agro-
processing and Agri-marketing sector. Interest subsidy shall be
provided to the extent that effective subsidy including subsidy
provided by Government of India under any Scheme shall not
exceed the amount of interest paid by enterprise to the financial
institution(s)/bank(s).
(c) The interest subsidy shall be available only for interest levied by
the Financial Institution/Bank. Penal interest or other charges
shall not be reimbursed.
(d) The interest subsidy shall be allowed from the date of
commencement of commercial operation, for a period of five
years or up to the period of repayment of loan, whichever is
earlier.
(e) The interest subsidy shall be given to the enterprise which pays
regular installments and interest to the Financial Institution/bank.
If the enterprise becomes a defaulter, it will not get interest

1
Inserted by order no. F.12(105)FD/Tax/2014 pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015.

30
 Amended upto 03.11.2015

subsidy for the default period and such defaulting period will be
deducted from the period as mentioned at (d) above. Action
against defaulter shall be taken as per the RBI
guidelines/approved terms & conditions of the Financial
Institutions/bank.
(f) The maximum amount of interest subsidy shall not exceed five
lac rupees per annum.
10.11.2 Capital Subsidy on Zero Liquid Discharge Based Treatment Plant:

(a) The enterprise shall produce a certificate to the effect that the
effluent treatment plant set up by it is a zero liquid discharge
based effluent treatment plant from the Rajasthan State Pollution
Control Board.
(b) The capital subsidy shall be allowed where the zero liquid
discharge based effluent treatment plant has been set up by the
enterprise along with the plant for manufacturing. No subsidy
shall be allowed where zero liquid discharge based effluent
treatment plant has been set up at a site other than the site of the
plant for manufacturing.
(c) The zero liquid discharge based effluent treatment plant shall be
set up by the enterprise during the operative period of the
Scheme.
(d) The enterprise availing capital subsidy under any other Scheme /
package of the State Government shall not be eligible for capital
subsidy under this Scheme.]

11. PROCEDURE FOR CLAIMING INCENTIVES

11.1 Claims for Exemption from Stamp Duty and/or Conversion Charges:
11.1.1 The enterprise making investment for setting up of a new enterprise
or for expansion or for revival of Sick Industrial Enterprise under
the Scheme, shall submit a duly completed application in Form-I,
appended to the Scheme, for availing exemption from Stamp duty/
Conversion Charges, along with a project report duly certified by a
Chartered Accountant 1[and a self-attested declaration in support of
the facts of the application], to the Member Secretary of the
appropriate Screening Committee. In case of revival of sick
industrial enterprise, the enterprise shall also submit an undertaking
that it shall provide employment to the extent of 50% in the first
two years, of the maximum level of employment attained in the
preceding 3 years from the date of its declaration as a sick
industrial enterprise, followed by 100% employment within five
years.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “and an
affidavit in support of the facts of the application”

31
 Amended upto 03.11.2015

1
[11.1.2 The Member Secretary of the appropriate Screening Committee, on
receipt of such application shall register the application and shall
examine the applicability of the scheme for applicant enterprise,
and in case he is of the view that,-
(i) the scheme is applicable to the applicant enterprise he shall register
the application and issue an entitlement certificate in Form-II,
appended to the Scheme, immediately but not later than seven
days, unless specifically extended for reasons to be recorded in
writing. The certificate so issued shall be valid for two years or up
to the date of expiry of the operative period of the Scheme,
whichever is earlier. However, in case the Member Secretary of the
appropriate Screening Committee is of the opinion that the
entitlement certificate could not be utilized by the applicant
investor due to reasons largely beyond his control, validity of the
certificate can further be extended, for two years or up to the date
of expiry of the operative period of the Scheme whichever is
earlier; and
(ii) the scheme is not applicable to the applicant enterprise, he shall
pass an order in Form IX-A appended to the Scheme and shall
forward the same to the applicant enterprise. The Member
Secretary shall inform the enterprise to appear before the Screening
Committee on the date on which such order is placed before the
Appropriate Screening Committee for approval.]
11.1.3 The Member Secretary of the appropriate Screening Committee
shall forward copies of the entitlement certificate in Form-II,
appended to the Scheme, to the concerned Department / authority
immediately. Thereupon, the stamp duty and/or conversion charges
would be exempted to the extent as provided in clause 4 and 5 of
the Scheme.
2
[11.1.4 The Member Secretary of the appropriate Screening Committee
shall place the application in Form-I, and the exemption certificate
issued by him in Form-II or order in Form IX A, as the case may
be, before the appropriate Screening Committee for approval in the
next meeting of such committee. The committee shall examine the
case and if it is found that:-

(i) the Entitlement certificate so issued or the order so passed is

proper, it shall approve the same;

1
Substituted by order no. F.12(105)FD/Tax/2014 pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression “The
Member Secretary of the appropriate Screening Committee shall register the application and issue an entitlement
certificate in Form-II, appended to the Scheme, immediately but not later than seven days, unless specifically extended for
reasons to be recorded in writing. The certificate so issued shall be valid for two years or up to the date of expiry of the
operative period of the Scheme, whichever is earlier. However, in case the Member Secretary of the appropriate Screening
Committee is of the opinion that the entitlement certificate could not be utilized by the applicant investor due to reasons
largely beyond his control, validity of the certificate can further be extended, for two years or up to the date of expiry of
the operative period of the Scheme whichever is earlier.”
2
Substituted by order no. F.12(105)FD/Tax/2014 pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression “The
Member Secretary of the appropriate Screening Committee shall place the application in Form-I and the exemption
certificate issued by him in Form-II before the appropriate Screening Committee for approval in the next meeting of such
committee. The committee shall examine the case and if it is found that the certificate so issued is erroneous and
prejudicial to the interest of the State Government, it shall revise the same, after affording an opportunity of being heard
to the beneficiary enterprise.”

32
 Amended upto 03.11.2015

(ii) the order so passed is erroneous, it shall direct the Member

Secretary to grant the entitlement certificate; and
(iii) the certificate so issued/order so passed is erroneous and prejudicial
to the interest of the State Government, it shall revoke the same,
after affording an opportunity of being heard to the beneficiary
enterprise.]
11.2 Claims for Exemption from Land Tax:
11.2.1 The enterprise making investment for setting up of a new enterprise
or for expansion or for revival of sick industrial enterprise under
the Scheme, shall submit a duly completed application in Form-I,
appended to the Scheme, for availing of exemption from Land Tax,
along with a project report duly certified by a Chartered
Accountant 1[and a self-attested declaration in support of the facts
of the application], to the Member Secretary of the appropriate
Screening Committee. In case of revival of sick industrial
enterprise, the enterprise shall also submit an undertaking that it
shall provide employment to the extent of 50% in the first
two years, of the maximum level of employment attained in
the preceding 3 years from the date of its declaration as a sick
industrial enterprise, followed by 100% employment within five
years.
11.2.2 The Member Secretary of the appropriate Screening Committee
shall register the application and issue a provisional entitlement
certificate in Form-III, appended to the Scheme, immediately but
not later than seven days, unless specifically extended for reasons
to be recorded in writing. The certificate so issued shall be valid up
to 180 days or the next meeting of the appropriate Screening
Committee, whichever is earlier.
11.2.3 The Member Secretary shall place the application along with copy
of provisional entitlement certificate so issued before the
appropriate Screening Committees within forty five days from the
receipt of the application unless specifically extended for reasons to
be recorded in writing.
11.2.4 In case the committee approves the entitlement of the enterprise for
the benefit, the Member Secretary shall issue permanent
entitlement certificate in Form-IV, appended to the Scheme, and
shall forward the copies to all concerned immediately but not later
than fifteen days from the date of decision taken by the committee
in its meeting, unless specifically extended for reasons to be
recorded in writing.
11.2.5 Where the committee is of the opinion that the enterprise is not
eligible to avail the benefit of the Scheme, it shall provide an
opportunity of being heard to the enterprise and shall record the
reasons of rejection. The decision of the committee shall be
communicated in Form-X, appended to the Scheme, by the
Member Secretary of the appropriate screening committee to the

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “and an
affidavit in support of the facts of the application”

33
 Amended upto 03.11.2015

enterprise and all concerned immediately but not later than thirty
days from the date of decision taken by the committee in its
meeting, unless specifically extended for reasons to be recorded in
writing.
11.3 Claim for exemption from Luxury Tax, Electricity Duty, Entertainment
Tax, Mandi Fee and Entry Tax:
11.3.1 The enterprises making new investment or investment for
expansion or for revival of sick industrial enterprise under the
Scheme, for availing of exemption from payment of Luxury Tax/
Entertainment Tax/ Electricity Duty/ Mandi Fee/ Entry Tax, under
the Scheme, shall submit duly completed application in Form-I,
appended to the Scheme, to the Member Secretary of the
appropriate Screening Committee as soon as possible and not later
than the expiry of 90 days of the commencement of commercial
production/operation in case applying for benefit of exemption
from payment of entry tax and within 90 days of the
commencement of commercial production/ operation in other
cases. Such application shall be accompanied with the following
documents,-
(i) Copy of project report duly certified by Chartered Accountant;
(ii) Proof of investment;
(iii) 1[Copies of Challan for the amount of contribution of EPF and/
or ESI deposited or copy of insurance policy obtained for
medical treatment of employees:
Provided that these documents are not required to be
accompanied, where the application has been submitted for
exemption from payment of entry tax;];
(iv) 2[A self-attested declaration in support of the facts of the
application;]
(v) An undertaking that it shall provide employment to the
extent of 50% in the first two years, of the maximum
level of employment attained in the preceding 3 years
from the date of its declaration as a sick industrial enterprise,
followed by 100% employment within five years, in case of
revival of sick industrial enterprise3[; and]
(vi) 4[list of capital goods required for setting of plant by the
manufacturing enterprise, and list of equipment required for
rendering the services by the service enterprise, in case of
exemption from payment of Entry Tax.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2014 for the expression “Copies of
Challan for the amount of contribution of EPF and/ or ESI deposited or copy of insurance policy obtained for medical
treatment of employees”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “An affidavit
in support of the facts of the application.”
3
Substituted for “.” by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.
4
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

34
 Amended upto 03.11.2015

Note: The enterprise shall mention the name of commodities,

Quantity and approximate Value in the list of capital goods, or
equipments.]
11.3.2 The Member Secretary shall place the completed application before
the appropriate Screening Committee within forty five days from
the receipt of the application unless specifically extended for
reasons to be recorded in writing.
11.3.3 Where the application has been filed beyond the time period as
provided in clause 11.3.1 above, the appropriate Screening
Committee having been satisfied with the genuineness of cause of
delay may condone the delay not exceeding 180 days in filing
of the application from the prescribed date of application.
However, in cases where the appropriate Screening Committee
having been satisfied with the genuineness of cause of delay of
more than 180 days, may condone the delay in filing of the
application. In such cases, the total period of benefit regarding the
extent of time shall be calculated from the date of the
commencement of commercial production/ operation, but the flow
of benefit shall take place from date of issuance of entitlement
certificate.
1
11.3.4 [In case the enterprise has applied for benefit of entry tax
exemption, the appropriate screening committee shall also examine
the list of capital goods or equipments submitted by the enterprise.
The committee shall approve the name of commodities, Quantity
and approximate Value of the capital goods or equipment, which
shall be allowed for exemption from payment of entry tax, if
brought into the local area before the commencement of
commercial production/operation. If the committee approves the
entitlement of the enterprise for the benefits mentioned above, the
Member Secretary shall issue entitlement certificate in Form-V
appended to the Scheme, along with the approved list of capital
goods and/or equipment, and shall forward it to all concerned
immediately but not later than fifteen days from the date of
decision taken by the committee in its meeting, unless specifically
extended for reasons to be recorded in writing.]
11.3.5 Where the committee is of the opinion that the enterprise is not
eligible to avail the benefit of the Scheme, it shall provide an
opportunity of being heard to the enterprise and shall record the
reasons of rejection. The decision of the committee shall be
communicated in Form-XI, appended to the Scheme, by the
Member Secretary of the appropriate screening committee to the
enterprise and all concerned immediately but not later than thirty
days from the date of decision taken by the committee in its
meeting, unless specifically extended for reasons to be recorded in
writing.

1
Substituted for “In case the committee approves the entitlement of the enterprise for the benefit(s) mentioned above, the
Member Secretary shall issue entitlement certificate in Form-V, appended to the Scheme, and shall forward the copies to
all concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting,
unless specifically extended for reasons to be recorded in writing.” by order no. F.12(23)FD/Tax/2015-239 dated
09.03.2015 w.e.f. 09.03.2015.

35
 Amended upto 03.11.2015

11.4 Claim of Investment and Employment Generation Subsidy:

11.4.1 The enterprises making new investment or investment for
expansion or for revival of sick industrial enterprise, for availing
investment and employment generation subsidy under the Scheme,
shall submit duly completed application in Form-VI or Form-VII,
appended to the Scheme, as the case may be, to the Member
Secretary of the appropriate Screening Committee within 90 days
of the commencement of commercial production. Such application
shall be accompanied by the following documents:
(i) Copy of project report duly certified by Chartered
Accountant;
(ii) Proof of investment;
(iii) Copies of bills/vouchers along with payment receipts from
concerned foreign supplier/suppliers
(iv) Copies of Challan for the amount of contribution of EPF
and/ or ESI deposited or copy of insurance policy obtained
for medical treatment of employees;
(v) Proof of deposit of VAT/CST, if deposited already;
1
(vi) [A self-attested declaration in support of the facts of the
application; and]
(vii) Certificate of valuation by Chartered Accountant in Form-
XIII and Form-XIV appended to the Scheme, as the case
may be.
(viii) In case of revival of sick industrial enterprise an undertaking
that it shall provide employment to the extent of 50% in
the first two years, of the maximum level of
employment attained in the preceding 3 years from the
date of its declaration as a sick industrial enterprise,
followed by 100% employment within five years.
(ix) An undertaking to the effect that subsidy is not being availed
on second hand machinery.
11.4.2 The Member Secretary shall place the completed application before
the appropriate Screening Committee within 45 days from the
receipt of the application unless specifically extended for reasons to
be recorded in writing.
11.4.3 Where the application has been filed beyond the time period as
provided in clause 11.4.1 above, the appropriate screening
committee having been satisfied with the genuineness of cause of
delay, may condone the delay not exceeding 180 days in filing
of the application from the prescribed date of application.
However, in case where the appropriate Screening Committee
having been satisfied with the genuineness of cause of delay for
more than 180 days, may condone the delay in filing of the

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “An affidavit
in support of the facts of the application; and”

36
 Amended upto 03.11.2015

application. In such cases, the total period of benefit regarding the

extent of time shall be calculated from the date of the
commencement of commercial production/ operation, but the flow
of benefit shall take place from date of issuance of entitlement
certificate.
11.4.4 The committee shall after examination of the application,
determine the amount of eligible fixed capital investment (EFCI).
11.4.5 After determining the eligible fixed capital investment (EFCI), the
committee on being satisfied may approve the entitlement of the
enterprise for the benefit, the Member Secretary shall issue
entitlement certificate in Form-VIII, appended to the Scheme, and
shall forward the copies to all concerned immediately but not later
than fifteen days from the date of decision taken by the committee
in its meeting, unless specifically extended for reasons to be
recorded in writing.
11.4.6 Where the committee is of the opinion that the enterprise is not
eligible to avail the benefit of the Scheme, it shall provide an
opportunity of being heard to the enterprise and shall record the
reasons of rejection. The decision of the committee shall be
communicated in Form-XII, appended to the Scheme, by the
Member Secretary of the appropriate screening committee to the
enterprise and all concerned immediately but not later than thirty
days from the date of decision taken by the committee in its
meeting, unless specifically extended for reasons to be recorded in
writing.
11.5 Claim of Reimbursement of VAT on purchase of 1[plant and machinery
or equipment and membrane]:
2
[11.5.1 The enterprises making new investment or investment for
expansion or for revival of sick industrial enterprise shall submit a
duly completed application,-
(i) in Form-XV appended to the Scheme, for reimbursement of
VAT on purchase of plant and machinery or equipment, as
soon as possible and not later than the expiry of 90 days of
the commencement of commercial production/operation;
and
(ii) in Form-XVA appended to the Scheme, for reimbursement
of VAT on purchase of membrane, within ninety days of
commencement of commercial production.
along with a project report duly certified by a Chartered
Accountant and a self-attested declaration in support of the facts of

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “plant and
machinery or equipment”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “11.5.1
The enterprises making new investment or investment for expansion or for revival of sick industrial
enterprise, for reimbursement of VAT on purchase of plant and machinery or equipment, the enterprise shall submit a
duly completed application in Form-XV, appended to the Scheme, along with a project report duly certified by a
Chartered Accountant and an affidavit in support of the facts of the application, to the Member Secretary of the
appropriate Screening Committee as soon as possible and not later than the expiry of 90 days of the commencement of
commercial production/operation.”

37
 Amended upto 03.11.2015

the application, to the Member Secretary of the appropriate

Screening Committee.]
11.5.2 The Member Secretary of the appropriate Screening Committee
shall place the application before the appropriate Screening
Committee within 45 days from the receipt of the application
unless specifically extended for reasons to be recorded in writing.
11.5.3 Where the application has been filed beyond the time period as
provided in clause 11.5.1 above, the appropriate screening
committee having been satisfied with the genuineness of cause of
delay, may condone the delay not exceeding 180 days in filing
of the application from the prescribed date of application.
However, in case where the appropriate Screening Committee
having been satisfied with the genuineness of cause of delay for
more than 180 days, may condone the delay in filing of the
application. In such cases, the total period of benefit regarding the
extent of time shall be calculated from the date of the
commencement of commercial production/ operation, but the flow
of benefit shall take place from date of issuance of entitlement
certificate.
1
[11.5.4 In case the committee approves the entitlement of the enterprise for
reimbursement of VAT, the Member Secretary shall issue
entitlement certificate,-
(i) in Form-XVI, appended to the Scheme, for reimbursement
of VAT on purchase of plant and machinery or equipment;
and
(ii) in Form-XVIA, appended to the Scheme, for reimbursement
of VAT on purchase of membrane, and
shall forward the copies to all concerned immediately but not later
than fifteen days from the date of decision taken by the committee
in its meeting, unless specifically extended for reasons to be
recorded in writing.]
11.5.5 Where the committee is of the opinion that the enterprise is not
eligible for reimbursement of VAT, it shall provide an opportunity
of being heard to the enterprise and shall record the reasons of
rejection. The decision of the committee shall be communicated in
Form-XVII, appended to the Scheme, by the Member Secretary of
the appropriate screening committee to the enterprise and all
concerned immediately but not later than thirty days from the date
of decision taken by the committee in its meeting, unless
specifically extended for reasons to be recorded in writing.
11.6 Claim of interest subsidy:

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “11.5.4
In case the committee approves the entitlement of the enterprise for reimbursement of VAT, the Member
Secretary shall issue entitlement certificate in Form-XVI, appended to the Scheme, and shall forward the copies to all
concerned immediately but not later than fifteen days from the date of decision taken by the committee in its meeting,
unless specifically extended for reasons to be recorded in writing.”

38
 Amended upto 03.11.2015

1
[11.6.1 The enterprises making new investment or investment for
expansion or for revival of sick industrial enterprise, for availing
interest subsidy under the Scheme, shall submit a duly completed
application,-
(i) in Form- XX appended to the Scheme, in case of textile
sector enterprise; and
(ii) in Form- XXA appended to the Scheme, in all other cases
along with the documents required under the said Form, to the
Member Secretary, State Level Screening Committee (SLSC)/
District Level Screening Committee (DLSC) within 90 days of
commencement of commercial production.]
11.6.2 The Member Secretary shall place the application before the
appropriate screening committee within 45 days from the receipt of
the application unless specifically extended for reasons to be
recorded in writing.
11.6.3 Where the application has been filed beyond the time period as
provided in clause 11.6.1 above, the appropriate Screening
Committee having been satisfied with the genuineness of cause of
delay, may condone the delay not exceeding 180 days in filing of
the application from the prescribed date of application. However, in
cases where the appropriate Screening Committee having been
satisfied with the genuineness of cause of delay for more than 180
days, may condone the delay in filing of the application. In such
cases, the total period of benefit regarding the extent of time shall
be calculated from the date of the commencement of commercial
production/ operation, but the flow of benefit shall take place from
date of issuance of entitlement certificate.
2
[11.6.4 In case the Committee approves the entitlement of the enterprise
for interest subsidy, the Member Secretary shall issue entitlement
certificate,-
(i) in Form-XXI appended to the Scheme, for textile sector
enterprise; and
(ii) in Form-XXIA appended to the Scheme, for enterprise
other than textile sector enterprise;
and shall forward the copies to all concerned immediately but not
later than fifteen days from the date of decision taken by the
committee in its meeting, unless specifically extended for reasons
to be recorded in writing.]

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “11.6.1
The enterprises making new investment or investment for expansion or for revival of sick industrial
enterprise, for availing interest subsidy under the Scheme, shall submit a duly completed application in Form- XX
appended to the Scheme along with the documents required under the said Form, to the Member Secretary, State Level
Screening Committee (SLSC)/ District Level Screening Committee (DLSC) within 90 days of commencement of
commercial production.”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “11.6.4
In case the committee approves the entitlement of the enterprise for interest subsidy, the Member Secretary
shall issue entitlement certificate in Form-XXI, appended to the Scheme, and shall forward the copies to all concerned
immediately but not later than fifteen days from the date of decision taken by the committee in its meeting, unless
specifically extended for reasons to be recorded in writing.”

39
 Amended upto 03.11.2015

11.6.5 Where the committee is of the opinion that the enterprise is not
eligible for interest subsidy, it shall provide an opportunity of being
heard to the enterprise and shall record the reasons of rejection.
The decision of the committee shall be communicated in Form-
XXXI, appended to the Scheme, by the Member Secretary of the
appropriate screening committee to the enterprise and all concerned
immediately but not later than thirty days from the date of decision
taken by the committee in its meeting, unless specifically extended
for reasons to be recorded in writing.
11.7 Claim of capital subsidy and determination of cost of zero liquid
discharge based effluent treatment plant:
1
11.7.1 [The enterprise]s making new investment or investment for
expansion or for revival of sick industrial enterprise, for availing
the benefit of capital subsidy on zero liquid discharge based
effluent treatment plant under the Scheme, shall submit an
application in Form- XXIV appended to the Scheme, along with
proof of payment made to the suppliers of zero liquid discharge
based effluent treatment plant excluding civil work duly verified by
the Chartered Accountant, before the Member Secretary, State
Level Screening Committee (SLSC)/ District Level Screening
Committee (DLSC) within 90 days of commencement of
commercial production.
11.7.2 The Member Secretary shall place the application before the
appropriate Screening Committee within 45 days from the receipt
of the application unless specifically extended for reasons to be
recorded in writing.
11.7.3 Where the application has been filed beyond the time period as
provided in clause 11.7.1 above, the appropriate Screening
Committee having been satisfied with the genuineness of cause of
delay, may condone the delay in filing of the application.
11.7.4 The appropriate Screening Committee after examination of
application shall determine the cost of zero liquid discharge based
effluent treatment plant excluding civil work eligible for Capital
Subsidy.
11.7.5 After approval of determination of cost of treatment plant by the
State Level Screening Committee, the Member Secretary shall
issue an Eligibility Certificate in the Form XXV appended to the
Scheme and shall forward the copies to all concerned immediately
but not later than seven days from the date of approval by the
SLSC, unless specifically extended for reasons to be recorded in
writing.
11.7.6 Where the committee is of the opinion that the enterprise is not
eligible for capital subsidy, it shall provide an opportunity of being
heard to the enterprise and shall record the reasons of rejection.
The decision of the committee shall be communicated in Form-
XXXII, appended to the Scheme, by the Member Secretary of the

1
Substituted by order no. F.12(105)FD/Tax/2014 pt.I-96 dated 03.11.2015 w.e.f. 03.11.2015 for the expression “The
textile sector enterprise”

40
 Amended upto 03.11.2015

appropriate screening committee to the enterprise and all concerned

immediately but not later than thirty days from the date of decision
taken by the committee in its meeting, unless specifically extended
for reasons to be recorded in writing.
11.8 Claim of Reimbursement of VAT for Textile Sector:
11.8.1 The enterprises making new investment or investment for
expansion or for revival of sick industrial enterprise, for availing
the benefit of reimbursement of VAT shall submit a duly
completed application in Form-XXVII appended to the Scheme,
before the Member Secretary, State Level Screening Committee
(SLSC)/ District Level Screening Committee (DLSC) within 90
days of commencement of commercial production.
11.8.2 The Member Secretary shall place the application before
appropriate screening committee within 45 days from the receipt of
the application unless specifically extended for reasons to be
recorded in writing.
11.8.3 Where the application has been filed beyond the time period as
provided in clause 11.8.1 above, the appropriate Screening
Committee having been satisfied with the genuineness of cause of
delay, may condone the delay not exceeding 180 days in filing of
the application from the prescribed date of application. However, in
cases where the appropriate Screening Committee having been
satisfied with the genuineness of cause of delay for more than 180
days, may condone the delay in filing of the application. In such
cases, the total period of benefit shall be reduced to the extent of
delay in filing of the application.
11.8.4 In case the committee approves the entitlement of the enterprise for
reimbursement of VAT, the Member Secretary shall issue
entitlement certificate in Form-XXVIII, appended to the Scheme,
and shall forward the copies to all concerned immediately but not
later than fifteen days from the date of decision taken by the
committee in its meeting, unless specifically extended for reasons
to be recorded in writing.
11.8.5 Where the committee is of the opinion that the enterprise is not
eligible for reimbursement of VAT, it shall provide an opportunity
of being heard to the enterprise and shall record the reasons of
rejection. The decision of the committee shall be communicated in
Form-XXXIII, appended to the Scheme, by the Member Secretary
of the appropriate screening committee to the enterprise and all
concerned immediately but not later than thirty days from the date
of decision taken by the committee in its meeting, unless
specifically extended for reasons to be recorded in writing.
12. PROCEDURE FOR DISBURSEMENT OF SUBSIDY
12.1 For Investment Subsidy
12.1.1 For disbursement of investment subsidy, the enterprise to which an
entitlement certificate under the Scheme has been issued shall
inform this fact by submitting the detail thereof, electronically
through the official website of the Commercial Taxes Department

41
 Amended upto 03.11.2015

in the manner as provided therein, to the Assistant Commissioner/

Commercial Taxes Officer of the area where the enterprise is
registered with the Commercial Taxes Department.
12.1.2 Such beneficiary enterprise, after submitting the quarterly return(s),
shall furnish information regarding claim of investment subsidy
through the official website of the Commercial Taxes Department
in the manner as provided therein.
12.1.3 The officer concerned, on the receipt of such information shall pass
an order for sanction cum disbursement of investment subsidy
electronically through the official website of the Commercial Taxes
Department, within thirty days from the receipt of such application,
for each quarter, in form VAT-37B, subject to availability of
budget provisions.
12.1.4 The said sanction in Form VAT-37B shall be forwarded to the
concerned Treasury Officer for deposit of subsidy amount for the
subsequent tax period(s) of the applicant by way of adjustment
through treasury Book Transfer (BT).
12.1.5 The Treasury Officer shall take necessary steps to pass adjustment
order Book Transfer (BT) without any delay and shall forward two
copies of duly adjusted Form VAT-37B to the Assistant
Commissioner/ Commercial Taxes Officer. A copy of same shall
also be forwarded to the office of the Accountant General. The
Assistant Commissioner/ Commercial Taxes Officer shall forward
a copy of Form VAT-37B to the applicant as a proof of
disbursement of subsidy.
12.1.6 Any order passed under this clause by the Assistant Commissioner/
Commercial Taxes Officer shall be subject to the provisions of the
Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act,
1956 and rules made there under. The provisions of Recovery and
Appeal in the said Act(s) shall apply mutatis mutandis for such
orders.
12.2 For Employment Generation Subsidy:
12.2.1 For disbursement of employment generation subsidy the enterprise
to which an entitlement certificate as prescribed under the Scheme
has been issued shall apply after the end of the year in Form-IX,
appended to the Scheme, to the Assistant Commissioner/
Commercial Taxes Officer of the area where the enterprise is
registered with the Commercial Taxes Department along with copy
of challan for the amount of contribution of EPF and/ or ESI or
copy of insurance policy obtained for medical treatment of
employees.
12.2.2 On receipt of the application, the officer concerned shall verify the
facts mentioned in the application and shall pass an order for
sanction cum disbursement of subsidy, electronically through the
official website of the Commercial Taxes Department, within thirty
days of the receipt of application, in Form VAT-37B, subject to
availability of budget provisions.

42
 Amended upto 03.11.2015

12.2.3 The said sanction in Form VAT-37B shall be forwarded to the

concerned Treasury Office for deposit of subsidy amount for the
subsequent tax period(s) of the applicant by way of adjustment
through treasury Book Transfer (BT).
12.2.4 The Treasury Officer shall take necessary steps to pass adjustment
order Book Transfer (BT) without any delay and shall forward two
copies of duly adjusted Form VAT-37B to the Assistant
Commissioner/Commercial Taxes Officer. A copy of same shall
also be forwarded to the office of the Accountant General. The
Assistant Commissioner/Commercial Taxes Officer shall forward a
copy of Form VAT-37B to the applicant as a proof of disbursement
of subsidy.
12.2.5 Any order passed under this clause by the Assistant Commissioner/
Commercial Taxes Officer shall be subject to the provisions of the
Rajasthan Value Added Tax Act, 2003, the Central Sales Tax Act,
1956 and rules made thereunder. The provisions of Recovery and
Appeal in the said Act(s) shall apply mutatis mutandis for such
orders.
1
[12.3 Procedure for Reimbursement of VAT on purchase of plant and
machinery or equipment and membrane:
12.3.1 An enterprise to whom an entitlement certificate for reimbursement
of VAT paid under Rajasthan Value Added Tax Act, 2003 on
purchase of plant and machinery or equipment and membrane has
been issued, shall apply to Commissioner, Department of
Industries, in the Form-XVIII appended to the Scheme. The
application shall be made after the end of the year of investment
and where the investment is spread over more than a year, after the
end of each year of investment, starting with the year in which the
entitlement certificate is issued. For reimbursement of VAT paid
on purchase of membrane the application shall be made after the
end of the each year.
12.3.2 The Commissioner, Industries Department on receipt of application
for reimbursement of VAT paid on purchase of plant and
machinery or equipment and membrane shall forward the same to
the Commissioner, Commercial Taxes, along with the statement of
purchases of plant and machinery or equipment and membrane

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “12.3
Procedure for Reimbursement of VAT on purchase of plant and machinery or equipment:
12.3.1 An enterprise to whom an entitlement certificate for reimbursement of VAT paid under Rajasthan Value Added
Tax Act, 2003 on purchase of plant and machinery/equipment has been issued, shall apply to Commissioner,
Department of Industries, in the Form-XVIII appended to the Scheme. The application shall be made after the
end of the year of investment and where the investment is spread over more than a year, after the end of each
year of investment, starting with the year in which the entitlement certificate is issued.

12.3.2 The application for reimbursement of VAT shall be accompanied by a statement of purchases of plant and
machinery/equipment against VAT invoice(s) in Form-XIX.

12.3.3 The Commissioner Industries shall verify from the Commissioner, Commercial Taxes, the amount of VAT paid
on purchases of plant and machinery/equipment by the enterprise in the State.
12.3.4 Commissioner Industries or any officer authorized by him shall pass an order for sanction of reimbursement of
VAT, and such reimbursement shall be made to the enterprise through demand draft /pay order/cheque/by
remittance into the bank account of the enterprise.”

43
 Amended upto 03.11.2015

submitted by the enterprise, to verify the eligible amount of

reimbursement of VAT paid on purchase of plant and machinery or
equipment and membrane.
12.3.3 The Commissioner, Commercial Taxes, shall direct the Assistant
Commissioner/ Commercial Taxes Officer having jurisdiction over
such enterprise, to verify the facts in the manner as may be
prescribed by the Commissioner.
12.3.4 In case the investment has been made for expansion of the existing
enterprise, the Assistant Commissioner / Commercial Taxes
Officer having jurisdiction over such enterprise, shall also verify
the fact in particular that in regard to use of the goods that such
goods have been utilized in expansion and not in the existing
enterprise.
12.3.5 The Assistant Commissioner / Commercial Taxes Officer shall
submit the report to the Commissioner, Commercial Taxes, within
thirty days from the date of communication to his office.
12.3.6 The Commissioner, Commercial Taxes, shall inform to
Commissioner, Industries Department, regarding the eligible
amount of reimbursement of VAT on purchase of plant and
machinery or equipment and membrane.
12.3.7 Commissioner Industries or any officer authorized by him shall
pass an order for sanction of reimbursement of VAT, and such
reimbursement shall be made to the enterprise through demand
draft /pay order/cheque/by remittance into the bank account of the
enterprise.]
1
12.4 [Procedure for disbursement of Interest Subsidy for textile sector
enterprise:]
12.4.1 Disbursement of interest subsidy shall be made only after
Commencement of Commercial production, and in case of second
hand imported machineries, subsidy shall be allowed only after
successful operation of the machineries for six months period after
commencement of commercial production.
12.4.2 For disbursement of subsidy, the enterprise after having received
the Entitlement Certificate shall apply on quarterly basis in the
Form- XXII appended to the Scheme.
12.4.3 The application for disbursement of interest subsidy shall be
accompanied by certificate of concerned bank/financial institution,
certifying the repayment of Principal Amount and Interest by the
enterprise in the quarter. The bank will also certify if there is any
default in repayment of Principal Amount/Interest.
12.4.4 Commissioner Industries or any officer authorized by him shall
pass an order for sanction of subsidy on quarterly basis. Subsidy
will be disbursed to the enterprise through demand draft /pay
order/cheque/by remittance into the bank account of the enterprise.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Procedure
for disbursement of Interest Subsidy:.”

44
 Amended upto 03.11.2015

12.4.5 Commissioner Industries shall maintain the information related to

eligible Investment, subsidy disbursed and period availed/ balance
in Form- XXIII appended to the Scheme.
1
[12.4A. Procedure for disbursement of Interest Subsidy for enterprise
other than textile sector enterprise:
12.4A.1 Disbursement of interest subsidy shall be made only after
Commencement of Commercial production.
12.4A.2 For disbursement of subsidy, the enterprise after having
received the Entitlement Certificate shall apply on annual basis
in the Form- XXIIA appended to the Scheme.
12.4A.3 The application for disbursement of interest subsidy shall be
accompanied by certificate of concerned bank/financial
institution, certifying the repayment of Principal Amount and
Interest by the enterprise in the quarter. The bank will also
certify if there is any default in repayment of Principal
Amount/Interest.
12.4A.4 Commissioner Industries or any officer authorized by him
shall pass an order for sanction of subsidy on quarterly basis.
Subsidy will be disbursed to the enterprise through demand
draft /pay order/cheque/by remittance into the bank account of
the enterprise.
12.4A.5 Commissioner Industries shall maintain the information related
to eligible Investment, subsidy disbursed and period availed/
balance in Form- XXIII appended to the Scheme.]
12.5 Procedure for reimbursement of VAT for Textile Sector:
12.5.1 For reimbursement of VAT paid under Rajasthan Value Added Tax
Act, 2003 on purchase of yarn, fibre, recycled fibre yarn, cotton
and pet bottles for use in manufacture of goods for sale by him the
enterprise after having received the Entitlement Certificate shall
apply to Commissioner, Industries on quarterly basis in the Form-
XXIX appended to the Scheme along with the particular of
purchases made within the State against VAT invoice in Part B of
the said form.
12.5.2 The Commissioner Industries shall verify from the Commissioner,
Commercial Taxes, the amount of VAT paid on purchases of Yarn,
fibre, recycled fibre yarn, cotton and pet bottles for use and
manufacture of exempted goods, by the enterprise in the State.
12.5.3 Commissioner Industries or any officer authorized by him shall
pass an order for sanction of subsidy, after verification from
Commissioner, Commercial Taxes, and shall disburse the subsidy
to the enterprise through demand draft/pay order/cheque/ by
remittance into the bank account of the enterprise.
12.5.4 Commissioner Industries shall maintain the information related to
reimbursement of VAT in Form- XXX appended to the Scheme.

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

45
 Amended upto 03.11.2015

12.6 Procedure for disbursement of capital subsidy on zero liquid discharge

based treatment plant.-
12.6.1 For disbursement of capital subsidy, the enterprise after completion
of the zero liquid discharge based treatment plant, having received
the Eligibility Certificate shall apply on annual basis in the Form-
XXVI appended to the Scheme, to the Commissioner, Industries
Department.
12.6.2 The capital subsidy shall be disbursed in two equal annual
installments, the first installment shall be disbursed after the
completion of such plant and the second installment shall be
disbursed after completion of two years of continuous running of
such plant.
12.6.3 After completion of the zero liquid discharge based treatment plant,
the enterprise shall submit the certificate of completion of such
plant, issued by the Chartered Engineer and /or the State Pollution
Control Board. On completion of two years of continuously
running of the said treatment plant for release of the second
installment of the capital subsidy, the enterprise shall furnish a
certificate of continuous running of the said treatment plant to be
issued by the Chartered Engineer and /or the State Pollution
Control Board.
12.6.4 Commissioner, Industries shall pass an order for sanction of
subsidy, after verification of completion of the plant for release of
the first installment of the capital subsidy, and for release of the
second installment of capital subsidy after verification of
continuously running of the such plant at the end of the second year
of operation of the such plant, and shall disburse the subsidy to the
enterprise in the following manner:-
(i) In case the enterprise is availing interest subsidy under the
Scheme, the amount of capital subsidy shall be deposited
against the term loan of the enterprise which has been taken by
him for investment in eligible fixed capital as defined under
the Scheme; and
(ii) Otherwise through demand draft / pay order / cheque / by
remittance into the bank account of the enterprise.

13. PROVISIONS FOR e-GOVERNANCE

13.1 All Government Departments responsible for the grant of benefits under the
Scheme shall endeavour to enable electronic delivery of services under the
Scheme in a time bound manner.
13.2 Notwithstanding the provisions given in clauses 10, 11 and 12, in order to
enable e-services, the Government Department responsible for grant or
disbursement of a benefit may, at any time, by order, require that an
application or a communication, order or certificate or payment or the like
related to that benefit under the Scheme shall be made or issued in
electronic form.

46
 Amended upto 03.11.2015

13.3 To facilitate e-governance as above, the Government Department may

change the procedure given in clauses 10, 11 and 12 to such extent that it is
inconsistent or incompatible with electronic forms of communication and
payment and such change shall not invalidate any action for the mere reason
that it is repugnant to the procedural provisions of the Scheme.
14. TERMS AND CONDITIONS
14.1 The enterprise availing benefits under the Scheme shall comply with all
statutory laws and regulations of the State of Rajasthan applicable to the
enterprise. Non-compliance may entail cancellation/ withdrawal of the
benefits under the Scheme.
1
[14.1A Where any enterprise is covered as.-
(i) manufacturing enterprise; and
(ii) service enterprise
under the scheme has chosen any particular category, then such enterprise
shall submit an application on plain paper to the member secretary of the
appropriate screen committee along with the first application for any
benefits under the scheme.]
14.2 The enterprise availing benefits under the Scheme shall be subject to the
conditions, procedures, instructions, clarifications or amendments issued
from time to time under the Scheme.
2
[14.3 In case the enterprise is availing any Subsidy,-
(i) under any other Scheme of Government of Rajasthan; or
(ii) under any scheme of any undertaking, corporation or company
owned or controlled by the State Government; or
(iii) under any law of the State,
in respect of investment made in fixed assets, the total subsidy payable
under this Scheme shall be reduced to the extent of Investment Subsidy so
received. The enterprise availing any such subsidy shall inform the authority
disbursing subsidy under the scheme regarding the details of subsidy so
availed.]
14.4 Where on scrutiny or inspection by the officers of Commercial Taxes/
Industries Department, it is found that the enterprise which has availed the
benefits under the Scheme is not eligible for such benefits; a reference shall
be made to the appropriate Screening Committees. The appropriate
Screening Committee shall provide an opportunity of being heard to the
enterprise. On being satisfied that the enterprise is not entitled to such
benefits, the Screening Committee may, for reasons to be recorded in
writing, withdraw the benefits. The decision of the appropriate Screening
Committee shall be communicated by the Member Secretary of the
appropriate Screening Committee to the all concerned immediately and in
no case not later than thirty days from the date of decision taken by the

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015.

2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “14.3 In
case the enterprise is availing any Investment Subsidy under any other Scheme of Government of Rajasthan in respect
of investment made in fixed assets, the total subsidy payable under this Scheme shall be reduced to the extent of
Investment Subsidy so received..

47
 Amended upto 03.11.2015

committee in its meeting, unless specifically extended for reasons to be

recorded in writing. In case of withdrawal of benefits the appropriate
Screening Committee shall direct for recovery of the benefits already
availed with interest @ 18% per annum.
14.5 The enterprise availing the benefit of subsidy may, from the date of issuance
of notification by the State Government, entail the record of sale, purchase
and inventory of goods on the electronic media in digital form (on line in
computer) or in the manner as may be specified by an order by the State
Government and shall provide on line access of such record to the assessing
authority as prescribed in the Rajasthan Value Added Tax Act, 2003, the
Central Sales Tax Act, 1956 or any rules made there under, to the officer
authorized by the Commissioner, Commercial Taxes, Rajasthan, in this
behalf.
14.6 The investment made and employment generated in the State of Rajasthan
would only be eligible to be counted towards investment and employment,
wherever conditions of minimum investment and employment are specified
under this Scheme.
14.7 The enterprise availing benefit under the Scheme shall spend the funds
earmarked for Corporate Social Responsibility (CSR) in the state of
Rajasthan to the extent that the funds have been generated on account of
profits generated on all investments in the state (irrespective of the fact that
a benefit has been given or not under this Scheme or any other Scheme of
the State Government) during the period from the quarter that it becomes
eligible to avail a benefit under the Scheme to the last quarter for which it
will be eligible to avail a benefit under the Scheme. An undertaking to this
effect would be given by the enterprise-beneficiary on a stamp paper before
issue of the sanction of the benefits under the Scheme.
14.8 Benefits under the Scheme can only be availed if, and as long as there is,
and for the period/s, 1[consent to establish and consent to operate], wherever
applicable, from Central/Rajasthan State Pollution Control Board is
effective.
15. BREACH OF CONDITION
In case of breach of any of the condition mentioned anywhere in the
Scheme, the benefits availed under the Scheme, shall be withdrawn by the
appropriate Screening Committee and on its recommendation the concerned
Department shall recover the benefits availed by the enterprise along with interest @
18% per annum from the date from which the benefits have been availed.
16. AUTHORITY FOR IMPLEMENTATION/ INTERPRETATION
All the related Departments shall implement the Scheme. The Industries
Department shall act as the nodal coordinating, monitoring and implementing
Department. Any matter pertaining to interpretation of any clause of the Scheme
shall be referred to the Government of Rajasthan in the Finance Department. The
decision of Finance Department in such matters shall be final.

1
Substituted for “consent to "operate"” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.

48
 Amended upto 03.11.2015

1
[17. Rectification of a mistake.–
17.1 Rectification by State Level Screening Committee or District Level
Screening Committee:
17.1.1 With a view to rectify any mistake apparent on record, the State
Level Screening Committee may either suo motu or on an
application in this behalf, may rectify any order passed by it or the
District Level Screening Committee.
Explanation.– A mistake shall include an order which was valid
when it was made and is subsequently rendered invalid by an
amendment of the scheme having retrospective operation or by a
judgment of the Supreme Court, or the Rajasthan High Court.
17.1.2 No application for rectification shall be filed under clause 17.1.1
after the expiry of a period of three years from the date of the order
sought to be rectified.
17.1.3 An application under clause 17.1.1 shall be presented to the
member secretary of the State Level Screening Committee. The
Member Secretary shall place such application before the State
Level Screening Committee within forty five days from the receipt
of the application unless specifically extended for reasons to be
recorded in writing.
17.1.4 The State Level Screening Committee shall dispose of such
application within a period of one hundred eighty days from the
date of submission of the application.
17.1.5 No order of rectification shall be made after the expiry of four
years from the date of the order sought to be rectified.
17.1.6 An order of rectification which has the effect of reducing the
benefits of an enterprise in any way, shall not be made without
affording it an opportunity of being heard.

17.2 Rectification by Authority competent to disburse subsidy:

17.2.1 With a view to rectify any mistake apparent on the record in

computation of amount of subsidy under the Scheme, the authority
competent to disburse subsidy may rectify its order and recover the
excess amount, if any, along with compound interest @ 12% per
annum from such enterprise.

17.2.2 No order shall be passed without affording an opportunity of being

heard to the enterprise and after the expiry of a period of three
years after the date by which the benefits under this Scheme are
fully availed of.]

1
Substituted by order no. F.12(105)FD/Tax/2014 Pt. -96 dated 03.11.2015 w.e.f. 08.10.2015 for the expression “17.
Rectification of Mistake - With a view to rectify any mistake apparent on the record in computation of amount of
subsidy under the Scheme, the authority competent to disburse subsidy may rectify its order and recover the excess
amount, if any, along with compound interest @ 12% per annum from such enterprise. No order shall be passed after
the expiry of a period of three years after the date by which the benefits under this Scheme are fully availed of.

49
 Amended upto 03.11.2015

18. APPEAL
18.1 The State Level Screening Committee shall be empowered to hear and
decide appeals against the orders of District Level Screening Committee.
18.2 The State Empowered Committee constituted under section 3 of the
Rajasthan Enterprises Single Window Enabling and Clearance Act, 2011
shall be empowered to hear and decide appeals against the order of State
Leven Screening Committee.
18.3 The application for appeal shall be filed within a period of 90 days from the
date of communication of the decision.

1
[18A. Review by State Level Screening Committee (SLSC).- (1) The Member
Secretary of the District Level Screening Committee (DLSC) shall forward
the copy of agenda note and minutes of each meeting under the Scheme, to
the Secretary in-charge of the Finance Department, the Commissioner
Commercial Taxes and the Commissioner Industries within fifteen days
from the date of the meeting.

(2) The Commissioner Commercial Taxes or the Commissioner Industries,

on receipt of the agenda note and minutes of meeting as mentioned in sub-
clause (1) above, may examine the agenda note and minutes of meeting. If
any inconsistency is found, the said authority shall file an application for
review of decision of District Level Screening Committee, before the State
Level Screening Committee within one hundred eighty days of receipt of
agenda note and minutes.

(3) The Member Secretary of State Level Screening Committee on receipt

of the application as mentioned in clause (2) above, shall place it before
State Level Screening Committee within forty five days of receipt of such
application.

(4) The State Level Screening Committee shall hear the application and
decide it. The decision of State Level Screening Committee shall be final.]

19. REVISION BY THE STATE GOVERNMENT

(a) The State Government in Finance Department may suo-motu or
otherwise revises an order passed by any Screening Committee if it
is found to be erroneous and prejudicial to the interest of the State,
after affording an opportunity of being heard to the beneficiary
enterprise.
(b) No order under sub-clause (a) shall be passed by the State
Government after the expiry of a period of three years after the date
by which the benefits under this Scheme are fully availed of.
20. REVIEW OR MODIFICATION OF SCHEME

1
Inserted by order no. F.12(23)FD/Tax/2015-239 dated 09.03.2015 w.e.f. 09.03.2015.

50
 Amended upto 03.11.2015

The State Government in the Finance Department, in consultation with

Industries Department reserves the right to review or modify the Scheme as and
when needed in public interest.
However, Forms appended to the Scheme may be modified, changed, added
or deleted by Finance Department as and when needed for the sake of convenience in
implementation of the Scheme.

By Order of the Governor,

Joint Secretary to Government

51
 Amended upto 03.11.2015

Annexure-I

Investment not eligible for benefits of subsidies and/ or exemptions under the
Rajasthan Investment Promotion Scheme-2014.

1. Investment for manufacturing Tobacco products, Pan Masala containing

tobacco and Gutka.
2. Investment in all kinds of edible oil extracting or manufacturing industry
including ghanies, expellers except solvent extraction plants with Oil
Refineries.
3. Investment for manufacturing and bottling of potable liquor and beer.
4. Investment in stand-alone bottling or packaging plants including stand-alone
bottling/ packaging plants for potable liquor, beer, drinking water or aerated
drinks.
5. Investment made for manufacturing of goods taxable at the rate up to five
percent under the Rajasthan Value Added Tax Act, 2003, as may be specified
by the State Government, in the Finance Department.
1
[6. Vegetable milling e.g. activity of flour milling, Maida, Atta, Suji, Besan,
Splitting of pulses.

7. Beef Meat Processing units.

8. Processing units discharging toxic effluent without having effluent treatment

plant.
9. Production of cereals/Pulses/Seeds except as provided specifically in the
Rajasthan Agro-processing and Agri-marketing Promotion Policy, 2015.]

Annexure-II
Screening Committee under Clause 2(xxxi) of the Scheme

S. Category of Screening Committee Status

No. Enterprise
1 MSME District Level Screening Committee (DLSC)
(a) District Collector Chairman

(b) Concerned Branch Manager of RFC in the Member

District
(c) Concerned Senior Regional Manager Member
/Regional Manager of RIICO in the
District.
(d) Deputy/Assistant Commissioner,
Commercial Taxes/ Commercial Taxes Member
Officer of Commercial Taxes

1
Added by order no. F.12(105)FD/Tax/2014-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015.

52
 Amended upto 03.11.2015

Department.
(e) 1[Superintending Engineer (O & M), Member
Vidyut Vitaran Nigam; of concerned
district]
(f) Secretary of relevant Krishi Upaj Mandi Member
Samiti (In case of exemption from mundi
fee)
(g) General Manager DIC Member-
Secretary
2
2. [Large State Level Screening Committee (SLSC)
Enterprises (a) Principal Secretary, Industries Chairman
and Service (b) Secretary, Finance (Revenue) Member
Enterprise] (c) Secretary, Energy Member
(d) Commissioner, Investment & NRIs (BIP) Member
(e) Commissioner, Commercial Taxes Member
(f) CMD, RFC Member
(g) MD, RIICO Member
(h) 3[Administrator/Director, Agriculture Member
Marketing Department, Jaipur] (In case of
exemption from mandi fee)
(i) Commissioner, Industries Member-
Secretary
NOTE: Majority of the total number of members of the Screening Committee shall
constitute the quorum at its meetings.

Annexure III
4
[LIST OF MINERALS As REFERRED IN CLAUSE 8.1(d) OF THE
SCHEME]

S. Name of Mineral S. Name of S. Name of Mineral

No. No. Mineral No.
1. Jasper 7. Wollastonite 13. Natural Gas utilized
2. Calcite 8. Gypsum 14. Felspar
3. Selenite 9. Silver 15. Copper Concentrate
4. Ochre 10. Talc/ Soapstone/ 16. Barytes
Steatite
5. Phosphorite 11. Quartzite 17. Iron Ore
(Rock Phosphate)

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 07.01.2015 w.e.f. 08.10.2015 for the expression “Officer not
below the rank of executive engineer, as nominated by Secretary Energy.”
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.10.2015 for the expression “Large
Enterprises”.
3
Substituted by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014 for the expression
“Director, Agriculture Marketing Board”
4
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 08.07.2015 for the expression “LIST OF
MINERALS MENTIONED IN CLAUSE 8.1(b) OF THE SCHEME”

53
 Amended upto 03.11.2015

6. Lead & Zinc 12. Manganese

1
[ Annexure IV
List of Agro-Processing and Agri-Marketing Activities
(see clause 2(ic))

PART A
Post-Harvest crop activities
Preparation of crops for primary markets, i.e., cleaning, trimming, grading,
disinfecting
Ripening of Fruits & vegetables
Seed processing for propagation
Packaging of Fruits, Vegetables & horticulture products
Warehousing refrigerated
PART B
Manufacturing and Processing of Animal products mentioned below
Processing and preserving of meat/meat products
Processing, preservation and canning of Poultry meat
Processing and preserving of fish, and canning of fish and products thereof
Artificial dehydration of fish
Radiation preservation of fish and similar food
Production of fishmeal for human consumption or animal feed
Manufacturing and Processing of Agri products mentioned below
Processing and preserving of fruits and vegetables, Canning of fruits and
vegetables
Processing of Flowers
Artificial dehydration of fruits and vegetables
Radiation/steam sterilization, of fruits & vegetables and other agricultural
commodities
Manufacture of fruit and vegetable juices or their concentrates, squashes and
powder
Manufacture of sauces, jams, jellies
Manufacture of pickles, chutney etc
manufacturing of cereal breakfast obtained by roasting or swelling cereal
grains
Manufacturing of starches and starch products
Processing of medicinal/Aromatic plants and minor forest products
Processing of spices and condiments
Manufacturing of cattle feed/poultry feed/ fish feed
]

FORM – I
[See clause 11.1.1, 11.2.1 & 11.3.1]
Application for Exemption from Tax
(Under Rajasthan Investment Promotion Scheme - 2014)

1
Inserted by order no. F.12(28)FD/Tax/2010-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015

54
 Amended upto 03.11.2015

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
e-mail Address
3. Constitution of Enterprise:
Proprietorship/ Partnership/ Company/ Society etc.
4. Whether Board of Directors (in case of company) has passed
resolutions to authorize undersigned to do everything necessary
for exemption (if yes, attach copies )
5. Basis of enterprise being an enterprise under New /
Expansion/Sick industrial enterprise
6. Goods manufactured/ Services provided (or goods likely to be
manufactured / Services likely to be provided)
7. Exemption/ Subsidy previously availed
(1) Under RIPS – 2010
(2) Under RIPS – 2003
(3) Under any other Scheme (Pl. Specify)
8. Total investment (as per project report)
9. Total Number of workers (or likely to be engaged)
10 For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in Investment
11. In case of Sick industrial enterprise maximum level of
employment attained in the preceding 3 years from the date
of declaration as a sick industrial enterprise
12. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
1
[Consent to establish
obtained]
Consent To Operate
obtained
13. Exemption applied for
1. Stamp Duty Yes/No
2. Conversion Charges Yes/No
3. Land Tax Yes/No
4. Luxury Tax Yes/No
5. Electricity Duty Yes/No
6. Entertainment Tax Yes/No
7. Mandi Fee Yes/No
8. Entry Tax Yes/No
14 Whether the enterprise is in thrust sector Yes/No
If yes, pl. give name of the thrust Sector
I have read the rules and conditions of the Scheme and undertake to abide by them.
I also verify that all the above facts are true to the best of my knowledge and belief.

Place : Signature of Applicant

Date : for and on behalf of the Applicant Enterprise
Encl:

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.

55
 Amended upto 03.11.2015

1. Copy of Project Report

1
[2. Self-attested declaration in support of facts of the application]
3. Proof of investment
4. Copies of Challan of EPF / ESI / Insurance Policy
5. Proof of Deposit of VAT/CST / SGST
6. Copy of resolution
7. Others (Pl. Specify)

FORM – II
[See clause 11.1.2]
Entitlement Certificate
[For Exemption from Stamp Duty and/or Conversion Charges]
(Under Rajasthan Investment Promotion Scheme - 2014)
Book No.

S.No.
It is certified that M/s............................................. whose application for the project
............................................................... at ....................................................................
(address), has been registered at No ................. dated ............................., and based
on his declaration, he is entitled to avail exemptions as under:

S. Name of Exemption Extent of Notification No.

No. Exemption and date
(i) Exemption from the Stamp Duty
(ii) Exemption from Conversion Charges
This certificate shall be valid for two years or up to the date of expiry of the operative
period of the Scheme, whichever is earlier.

Place : (Signature with Seal)

Date : Member Secretary
State / District Level Screening
Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary
*The relevant authority of Government of Rajasthan responsible for administering
these duties and/or levies, suo motu or on being informed otherwise, shall recover the
amount so exempted along with interest @ 18% per annum, in case of any violation
of the provisions contained in the Rajasthan Investment Promotion Scheme, 2014 by
the bearer of this Certificate.

FORM – III
[See clause 11.2.2]
Provisional Entitlement Certificate
[For Exemption from Land Tax]

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Affidavit in
support of facts of the application”

56
 Amended upto 03.11.2015

(Under Rajasthan Investment Promotion Scheme - 2014)

Book No.
S.No.
It is certified that M/s............................................. whose application for the project
..................................................................... at ...............................................................
(address), has been registered at No................................ dated............................., and
based on his declaration, he is entitled to provisionally avail exemption as under :

S.No. Name of Exemption Extent of Notification No. and

Exemption date
(i) Exemption from Land Tax

This certificate shall be valid up to 180 days or the next meeting of the appropriate
Screening Committee, whichever is earlier.

Place :
Date : (Signature with Seal)
Member Secretary
State / District Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary
*The relevant authority of Government of Rajasthan responsible for administering
these duties and/or levies, suo motu or on being informed otherwise, shall recover the
amount so exempted along with interest @ 18% per annum , in case of any violation
of the provisions contained in the Rajasthan Investment Promotion Scheme, 2014 by
the bearer of this Certificate.

FORM – IV
[See clause 11.2.4]
Permanent Entitlement Certificate
[For Exemption from Land Tax]
(Under Rajasthan Investment Promotion Scheme - 2014)
Book No.
S.No.
It is certified that on the recommendation made by the State/ District Level Screening
Committee in its meeting dated……………. M/s..........................................................
is entitled to avail exemption as under:

S. Name of Exemption Extent of Notification No.

No. Exemption and date
(i) Exemption from Land Tax

Place :
Date : (Signature with Seal)
Member Secretary
State / District Level Screening

57
 Amended upto 03.11.2015

Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary
*The relevant authority of Government of Rajasthan responsible for administering
these duties and/or levies, suo motu or on being informed otherwise, shall recover the
amount so exempted along with interest @ 18% per annum, in case of any violation
of the provisions contained in the Rajasthan Investment Promotion Scheme, 2014 by
the bearer of this Certificate.
1
[FORM – V
[See clause 11.3.4]
Entitlement Certificate
(Under Rajasthan Investment Promotion Scheme - 2014)
(For Exemption from Luxury Tax/ Electricity Duty/ Entertainment Tax/ Mandi Fee /
Entry Tax)
Book No.
S.No.
It is certified that M/s............................................. whose application for the project
............................................................................................................ at ……………..
has commenced commercial production / operation from................................ (date),
is entitled to avail exemptions as under:
" S. Category of Extent of Period of Exemption Notification
No. Exemption Exemption No. and
date
1 2 3 4 5
1. Exemption from
Luxury Tax
2. Exemption from
Electricity Duty
3. Exemption from
Entertainment Tax
4. Exemption from
Mandi Fee
5. Exemption from Brought in to the
Entry Tax on local Area before the
capital goods or date of
equipment, as commencement of
approved by the commercial
appropriate production/operation.
screening Or for ……..years
committee "

Subject to the provisions of clause 11.3 of the Scheme this certificate for the
category of exemption as mentioned in column number 2 of the table given above
shall remain valid for the period as mentioned against each of them in column
number 4 of the said tablefrom the date of issuance of this certificate.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 09.03.2015

58
 Amended upto 03.11.2015

Place : (Signature with Seal)

Date : Member Secretary
State / District Level Screening Committee

CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

*The relevant authority of Government of Rajasthan responsible for administering

these duties and/or levies, suo motu or on being informed otherwise, shall recover
the amount so exempted along with interest @ 18% per annum, in case of any
violation of the provisions contained in the Rajasthan Investment Promotion
Scheme 2014, by the bearer of this Certificate.

Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on
misrepresentation or concealment of facts or by fraud or on breach of any of
the terms and conditions, mentioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant
violates any of the conditions of the Scheme.]

FORM – VI
[See clause 11.4.1]
(For New Enterprise or Sick industrial enterprise)
Application for grant of Entitlement Certificate for Subsidy
(Under Rajasthan Investment Promotion Scheme - 2014)

1. Name of the Applicant Enterprise

2. Address of the Applicant Enterprise
E-mail address
3. Registration No. with Commercial Taxes Department
(TIN)
4. Location of factory, in case of Manufacturing Enterprise
5. Constitution of enterprise :
Proprietorship/ Partnership/ Company/ Society etc.
6. Whether Board of Directors (in case of company) has
passed resolutions to authorize undersigned to do
everything necessary for exemption (if yes, attach copies )
7. Goods manufactured/Service provided
8. Basis of enterprise being an enterprise under New
enterprise / Sick industrial enterprise-
9. Date of commencement of commercial
production/operation
10. Exemption/Subsidy previously availed
(1) Under RIPS – 2010
(2) Under RIPS- 2003
(3) Under any other Scheme (Pl. Specify)

59
 Amended upto 03.11.2015

11. Total investment made in fixed assets (as per project

report)
(i) Price paid for land
(ii) cost of factory sheds and other industrial buildings
(iii) Price paid for new plant and machinery
(iv) other investment made in fixed assets essential for
production of the unit
(v) Amount paid for technical know-how fees or drawing
fees paid to foreign collaborators or foreign suppliers
or paid to laboratories recognized by the State
Government or the Government of India
12 For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in Investment
13 In case of sick industrial enterprise maximum level of
employment attained in the preceding 3 years from the
date of declaration as a sick industrial enterprise
14 Total Number of workers (or likely to be engaged)
15 Whether the enterprise is in thrust sector Yes/No
If yes, pl. give name of the thrust Sector
16. Status of Rajasthan State Pollution Control Board's
approval
Approval No. Approval Date
1
[Consent to establish obtained]
Consent To Operate obtained
I have read the rules and conditions of the Scheme and undertake to abide by them.
Documents required under clause 11.4.1 are enclosed herewith.
I also certify that all the above facts are true to the best of my knowledge and belief.
Place:
Date: Signature of Applicant for and
on behalf of the Applicant Enterprise
Encl:
1. Proof of investment
2. Copy of project report
3. Copies of Challan of EPF/ESI/Insurance Policy,
4. Proof of Deposit of VAT/CST/SGST, if any
5. Certificate of Chartered Accountant regarding valuation
2
[6. Self-attested declaration in support of facts of the application.]
7. Copy of resolution

FORM – VII
[See clause 11.4.1]
(For Enterprises making investment on expansion)
Application for Grant of Entitlement Certificate for Subsidy

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Affidavit in
support of facts of the application”

60
 Amended upto 03.11.2015

(Under Rajasthan Investment Promotion Scheme – 2014)

1. Name of the Applicant Enterprise
2. Address of the Applicant Enterprise
e-mail address
3. Registration No. with Commercial Taxes Department (TIN)
4. Location of factory, in case of Manufacturing Enterprise
5. Constitution of enterprise :
Proprietorship/ Partnership/ Company/ Society etc.
6. Whether Board of Directors (in case of company) has passed
resolutions to authorize undersigned to do everything necessary
for exemption (if yes, attach copies)
7. Exemption/Subsidy previously availed
(1) Under RIPS – 2010
(2) Under RIPS – 2003
(3) Under any other Scheme (Pl. Specify)
8. Total investment made in fixed assets (as per project report)
(i) Price paid for land
(ii) Price paid for new plant and machinery
(iii) Investment made in fixed assets other than above (i) to (ii)
(iv) Amount paid for technical knowhow a fees or drawing
fees paid to foreign collaborators or foreign suppliers or
paid to laboratories recognized by the State Government
or the Government of India
(v) Others, if any
9. Total Number of workers (or likely to be engaged)
10. For the units going under Expansion
(a) Investment in Existing Unit
(b) Investment made under Expansion
(c) Increase in Investment
(d) Period during which Expansion executed: From
To
(e) Number of employees Pre- Expansion
(f) Number of employees Post- Expansion
11. Date of commencement of commercial production after
completing Expansion:
12 Whether the enterprise is in thrust sector Yes/No
If yes, pl. give name of the thrust Sector
13. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
1
[Consent to establish obtained]
Consent To Operate obtained
To be filled in case of In the Year In the Second In the Third
Expansion: Immediately Year Year
Details of amount of preceding to Immediately Immediately
investment, in the three the year of preceding to the
preceding to
Consecutive years immediately expansion year of
preceding to the year of expansion the year
expansion. (Rs. in Lac) of expansion

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.

61
 Amended upto 03.11.2015

I have read the rules and conditions of the Scheme and undertake to abide by them.
Documents required under Clause 11.4.1 are enclosed herewith.

I also certify that all the above facts are true to the best of my knowledge and belief.

Place: Signature of Applicant for and

Date: on behalf of the Applicant Enterprise
Encl:

1. Proof of investment
2. Copy of project report
3. Copies of Challan of EPF/ESI/Insurance Policy,
4. Proof of Deposit of VAT/CST/SGST, if any
5. Certificate of Chartered Accountant regarding valuation
1
[6. Self-attested declaration in support of facts of the application.]
7. Copy of resolution
8. Others, Please specify

FORM – VIII
[See clause 11.4.5]
Entitlement Certificate for Subsidy
(Under Rajasthan Investment Promotion Scheme – 2014)

1. Book No
2. S. No.
3. Name of the applicant with status
4. Principal place of business
5. Branches or other place of business, if any
6. Date of the meeting of State/ District Level Screening
Committee in which eligibility for subsidy was determined:
7. Amount of eligible fixed capital investment
8. Basis for eligibility under RIPS
(a) New Enterprise
(b) Expansion
(c) Sick Industrial Unit
9. Whether the enterprise is:
(i) Women/SC/ST/ Person with disability (PwD) Yes/No
(ii) located in backward area Yes/No
(iii) located in most backward area Yes/No
(iv) related to thrust area Yes/No
If yes, specify the thrust area
10. In case of expansion/ Revival of sick enterprise: Eligible
amount of subsidy:
Maximum amount of additional tax (VAT+CST) payable and
deposited after expansion or revival, as the case may be, over
and above the maximum annual tax (VAT+ CST) payable for
any of the three years immediately preceding to the year of
expansion.
11. In case of expansion: Eligible Number of employees for

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Affidavit in
support of facts of the application”

62
 Amended upto 03.11.2015

Employment Generation Subsidy (Number of employees

appointed under expansion which are above the existing
employees.)
12. In case of Revival of sick industrial enterprise: Eligible
Number of employees for Employment Generation Subsidy
(Number of employees appointed over and above the maximum
employment level attaining during the preceding three years
from the date of its declaration as sick industrial enterprise.)
Period of validity of this Entitlement Certificate is………………Years from the date
of issuance of this certificate.
Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on
misrepresentation or concealment of facts or by fraud or on breach of any of the
terms and conditions, mentioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant
violates any of the conditions of the Scheme.
3. The relevant tax authority for the time being is..............................

Place :
Date : (Signature with Seal)
Member Secretary
State / District Level Screening Committee

FORM – IX
[See clause 12.2.1]
APPLICATION FOR DISBURSEMENT OF EMPLOYMENT GENERATION
SUBSIDY
(Under Rajasthan Investment Promotion Scheme -2014 )
To

The Assistant Commissioner/

Commercial Taxes Officer
Circle …………………….
Period: From ……………To ……………
1. Name of the applicant Enterprise
2. Address of the applicant Enterprise
e-mail address
3. Registration No. with Commercial Taxes Department –
TIN
4. Entitlement Certificate No.
5. Subsidy Applied For the Year (Period)
6. Amount of Tax due for the Year [(VAT+CST)/SGST]
7. Amount of Tax deposited for the Year
[(VAT+CST)/SGST]
8. 50% of Tax deposited
9. Whether the enterprise is:
Women/SC/ST/ Person with disability (PwD) Yes/No
located in backward area Yes/No

63
 Amended upto 03.11.2015

located in most backward area Yes/No

related to thrust area Yes/No
If yes, specify the thrust area
10. Investment Subsidy availed / applied for the year
11. Total Number of employees in New / Total Number of
Additional employees in New Service
Sector/Expansion/Sick industrial enterprise
12. Number of Women/ SC/ST/Person with disability
(PwD) employees
13. Number of General employees other than mentioned at
S.No.11 (10-11)
14. Employment Generation Subsidy for employees at S.
No. 11
15. Employment Generation Subsidy for employees at S.
No. 12
16. Total Employment Generation Subsidy (13+14)
17. Total amount of subsidy (9+15)
18. Tax period(s) in which the subsidy is to be deposited
19. Amount of eligible fixed capital investment
20. Total amount of subsidy received up to the preceding
quarter
21. In case of expansion: Number of employees appointed
under expansion which are above the existing
employees.
22. In case of Revival of sick industrial enterprise: I II III
Number of employees appointed over and above the year year year
maximum employment level attaining during the
preceding three years from the date of its declaration as
sick industrial enterprise.
I have enclosed the proof of deposit of tax and hereby verify that all the above facts
are true to the best of my knowledge and belief.

Place: Signature of Applicant

Date: for and on behalf of the Applicant Enterprise

Enclosure :
1. Copy of Challan for the amount of contribution of EPF and/ or ESI or copy of
insurance policy obtained for medical treatment of employees, along with list of
employees.
2. Proof of deposit of Tax (VAT/CST)

1
[ FORM – IX A
[See clause 11.1.2]
Order for rejection of Application for Exemption from Stamp
Duty and/or Conversion Charges

1
Inserted by order no. F.12(105)FD/Tax/2014-pt.-I-96 dated 03.11.2015 w.e.f. 03.11.2015

64
 Amended upto 03.11.2015

(Under Rajasthan Investment Promotion Scheme -2014 New/Service

sector/Expansion)
Office of the Member Secretary State/ District Level Screening
Committee

To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
An application for exemption from payment of Stamp Duty
and Conversion Charges has been submitted by you on …………..
After careful examination of the facts mentioned in the application, I
am of the opinion that the Scheme is not applicable to you due to the
following reasons:

Therefore, your application for exemption from payment of

Stamp Duty and Conversion Charges is not acceptable under the
scheme and is hereby rejected.
Place : (Signature with Seal)
Date : Member Secretary
State / District Level Screening
Committee"
]

FORM – X
[See clause 11.2.5]
Order for rejection of Claim of Exemption from Land Tax
(Under Rajasthan Investment Promotion Scheme -2014 New/Service
sector/Expansion)
Office of the Member Secretary State/ District Level Screening Committee

To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms.……………………………..
An application for exemption from Land Tax has been submitted by you on
………….. The matter was put up before the State/ District Level Screening
Committee in its meeting dated ……………..
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of Committee, the
Committee is of the opinion that you are not eligible for exemption from Land Tax
under the Scheme due to the following reasons:

65
 Amended upto 03.11.2015

Therefore, your application for exemption from Land Tax is rejected.

Place : (Signature with Seal)

Date : Member Secretary
State / District Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM – XI
[See clause 11.3.5]
Order for rejection of Claim of Exemption from Luxury Tax/ Electricity Duty/
Entertainment Tax/ Mandi Fee / Entry Tax
(Under Rajasthan Investment Promotion Scheme -2014 New / Service
sector/Expansion)

Office of the Member Secretary State/ District Level Screening Committee

To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms ……………………………..
An application for exemption from Luxury Tax/ Electricity Duty/ Entertainment Tax/
Mandi Fee / Entry Tax has been submitted by you on ………... The matter was put
up before the State/ District Level Screening Committee in its meeting
dated………….
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of Committee, the
Committee is of the opinion that you are not eligible for exemption from Luxury Tax/
Electricity Duty /Entertainment Tax/ Mandi Fee / Entry Tax under the Scheme due to
following reasons:
Therefore, your application for exemption from Luxury Tax/ Electricity Duty/
Entertainment Tax/ Mandi Fee / Entry Tax is rejected.
Place : (Signature with Seal)
Date : Member Secretary
State / District Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM – XII
[See clause 11.4.6]
Order for rejection of Claim of Investment Subsidy/ Employment Generation
Subsidy

66
 Amended upto 03.11.2015

(Under Rajasthan Investment Promotion Scheme -2014 New/Service

sector/Expansion)

Office of the Member Secretary State/ District Level Screening Committee

To
1. Name of the applicant Enterprise
2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms ……………………………..
An application for Investment Subsidy/ Employment Generation Subsidy has been
submitted by you on……………. The matter was put up before the State/ District
Level Screening Committee in its meeting dated…………….
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of the Committee, the
Committee is of the opinion that you are not eligible for the Investment Subsidy/
Employment Generation Subsidy under the Scheme due to the following reasons:
Therefore, your application for Investment Subsidy/ Employment Generation
Subsidy is rejected.

Place : (Signature with Seal)

Date : Member Secretary
State / District Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM – XIII
[See clause 11.4.1]
CERTIFICATE OF VALUATION BY CHARTERED ACCOUNTANT

We hereby certify that M/s.............................................................................................

.........................................................................................................................................
has made investment and has acquired the following assets:
Details of Investment made in Fixed Assets:

S.No. Description Amount

1. Cost of land including documentation charges
2. Cost of land development (Leveling or filling costs)
3. Cost of factory sheds and other industrial buildings
4. Cost of plant and machinery
5. Cost of technical know-how a fees or drawing fees paid
to foreign collaborators or foreign suppliers or paid to
laboratories recognized by the State Government or the
Government of India
6. Cost of other miscellaneous fixed assets

67
 Amended upto 03.11.2015

7. Cost of pollution control devices

Total
I/ We have checked the books of accounts of the Enterprise, the invoices, cash bills
and cash receipts and certify that the aforesaid information is true. I/ We also certify
that the aforesaid items have been duly paid for and no credit is raised against them
in the books of the enterprise.

Place: (Signature with Seal)

Date: Chartered Accountant

FORM – XIV
[See clause 11.4.1]
CERTIFICATE OF VALUATION BY CHARTERED ACCOUNTANT

We hereby certify that M/s..............................................................................................

.........................................................................................................................................
has made investment and has acquired the following assets:

(In case of Expansion, give investment in existing enterprise and additional

investment for each item separately)
Details of Investment made in Fixed Assets:
S. Description Investment Additional
No. in existing investment
enterprise
1. Cost of land including documentation charges
2. Cost of land development (Leveling or filling costs)
3. Cost of factory sheds and other industrial buildings
4. Cost of plant and machinery
5. Cost of technical knowhow fees or drawing fees
paid to foreign collaborators or foreign suppliers or
paid to laboratories recognized by the State
Government or the Government of India
6. Cost of other miscellaneous fix assets
7. Cost of pollution control devices
Total
I/ We have checked the books of accounts of the Enterprises, the invoices, cash bills
and cash receipts and certify that the aforesaid information is true. I/ We also certify
that the aforesaid items have been duly paid for and no credit is raised against them
in the books of the enterprise.

Place:
Date: (Signature with Seal)
Chartered Accountant

FORM – XV
[See clause 11.5.1]
Application for Reimbursement of VAT paid on purchase of plant and
machinery or equipment

68
 Amended upto 03.11.2015

(Under Rajasthan Investment Promotion Scheme - 2014)

1. Name of the applicant enterprise

2. Registration No. (TIN)
3. Address of the applicant enterprise
4. E-mail address
5. Branches or other place of business, if any
6. Date (proposed date if not commenced) of commencement
of commercial production / operation
7. Amount of investment (proposed if investment not made)
in plant and machinery or equipment within the State
8. Number of years in which the investment will be made
9. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
1
[Consent to establish
obtained]
Consent To Operate obtained
I have read the conditions of the Scheme and undertake to abide by them. I
also verify that all the above facts are true to the best of my knowledge and belief.

Encl:
(i) a project report containing clearly the investment to be made in plant and
machinery and the period over which it shall be made, duly certified by a
Chartered Accountant and

Place : Signature of applicant

Date : for and on behalf of the Applicant Enterprise

2
[FORM – XVA
[See clause 11.5.1]
Application for Reimbursement of VAT paid on purchase of membrane
(Under Rajasthan Investment Promotion Scheme - 2014)

1. Name of the applicant enterprise

2. Registration No. (TIN)
3. Address of the applicant enterprise
4. E-mail address
5. Location of desalination plant
6. Branches or other place of business, if any
7. Total Dissolved Solids (TDS) per million (ppm) before
desalination
8. Total Dissolved Solids (TDS) per million (ppm) after
desalination
9. Date of commencement of commercial production
10. Amount of investment in Desalination Plant within the State
11. Status of Rajasthan State Pollution Control Board's approval

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.
2
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015

69
 Amended upto 03.11.2015

Approval No. Approval Date

Consent to establish obtained
Consent To Operate obtained

I have read the conditions of the Scheme and undertake to abide by them. I also
verify that all the above facts are true to the best of my knowledge and belief.

Encl: (i) Project report duly certified by a Chartered Accountant; and

(ii) Certificate of concerned Superintending Engineer, P.H.E.D., regarding
Total Dissolved Solids (TDS) per million (ppm) before and after
desalination.

Place : Signature of applicant

Date : for and on behalf of the Applicant Enterprise]

FORM – XVI
[See clause 11.5.4]
Entitlement Certificate
(Under Rajasthan Investment Promotion Scheme - 2014)

No. Date:

1. Name of the Enterprise

2. Registration No. (TIN)
3. Address of the enterprise
4. E-mail address
5. Branches or other place of business, if any
6. Location of investment and name of project
7. Date of commencement of commercial production / operation
8. Estimated amount of investment in plant and machinery or
equipment
This certificate may be amended by the issuing authority in case any error
is found in determination of eligible amount of subsidy.

Place : (Signature with Seal)

Member Secretary
Date : Screening Committee

1
[FORM – XVIA
[See clause 11.5.4]
Entitlement Certificate for Reimbursement of VAT Paid on Membrane
(Under Rajasthan Investment Promotion Scheme - 2014)
No. Date:

1. Name of the Enterprise

2. Registration No. (TIN)

1
Inserted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015

70
 Amended upto 03.11.2015

3. Address of the enterprise

4. E-mail address
5. Branches or other place of business, if any
6. Location of Desalination Plant
7. Date of commencement of commercial production
8. Amount of investment
9. Total Dissolved Solids (TDS) per million (ppm) before
desalination
10. Total Dissolved Solids (TDS) per million (ppm) after
desalination

Note:
This certificate is liable to amendment/ suspension/ revocation, if obtained on
misrepresentation or concealment of facts or by fraud or on breach of any of the
terms and conditions, mentioned in the the scheme.

Place : (Signature with Seal)

Member Secretary
Date : Screening Committee]

FORM – XVII
[See clause 11.5.5]
(Under Rajasthan Investment Promotion Scheme - 2014)
Order for rejection of Claim of reimbursement of VAT
Office of the Member Secretary State/ District Level Screening Committee

To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN

Present: Mr./Mrs./Ms……………………………..

An application for reimbursement of VAT has been submitted by you

on……………. The matter was put up before the State/ District Level Screening
Committee in its meeting dated…………….

After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of the Committee, the
Committee is of the opinion that you are not eligible for reimbursement of VAT
under the Scheme due to the following reasons:

Therefore, your application for reimbursement of VAT is rejected.

Place : (Signature with Seal)

Date : Member Secretary

71
 Amended upto 03.11.2015

State / District Level Screening Committee

CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

1
[FORM – XVIII
[See clause 12.3.1]
Application for Reimbursement of VAT by manufacturing or service enterprise
other than textile sector
(Under Rajasthan Investment Promotion Scheme - 2014)

To,

The Commissioner,
Industries Department,
Udyog Bhawan,
Tilak Marg, Jaipur.

1. Name of the applicant enterprise

2. Address of the applicant enterprise
with e-mail address
3. Registration No. with Commercial
Taxes Department-TIN
4. Eligibility Certificate number and
date
5. Period (year) for which
reimbursement of VAT has been
claimed
6. Purchase Value Plant and Equipment Membrane
Machinery

7. Amount of VAT paid Plant and Equipment Membrane

Machinery

8 Amount of claim of reimbursement Plant and Equipment Membrane

of VAT Machinery

9. Details of Bank
(a) Name of Bank in which
reimbursement of tax is sought
(b) Name of the Branch
(c )Account Type
(d)Account Number

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015

72
 Amended upto 03.11.2015

(e) IFSC Code of the Branch

(f)MICR of the Branch

PART-B
Particulars of purchases made within the State against VAT invoice:

S. Name of the TIN Name of Detail of invoice (s)

No. selling dealer commodity
Number Date Amount Tax

I do hereby verify that all the above facts are true to the best of my
knowledge and belief.

Encl: copy of original VAT invoices

Place : Signature of applicant for and on behalf of the

Date : Applicant Enterprise]

1
[ ]

FORM XX
[See clause 11.6.1]
2
[Application for Claim of Interest Subsidy by textile sector enterprise]

To,

The Member Secretary,

SLSC
...................................... (Name of the district)

1. Name of the Enterprise

2. Address:
Office:
Factory:
Tele No. :
Fax No. :
Email:
3. Constitution of the Enterprise Proprietorship / Partnership /
(Please attach the relevant document) Company / Society / others
4. VAT registration No. (TIN)
5. Location of Unit for which Interest Subsidy
is claimed
6. Whether the project is New or Expansion of
existing enterprises or Revival of sick

1
Form-XIX deleted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Application
“Application for Claim of Interest Subsidy”

73
 Amended upto 03.11.2015

enterprises.
7. (a) Date of commencement of commercial
production
(b) EM No. & Date (MSMED Act Part-II)
(attach copy)
(c) IEM Acknowledgement No. & Date
(attach copy)
8. (a) Activity/ process in value chain
(b) Item of production (manufacturing)
(c) Investment in Plant & Machinery as
specified in TUF Scheme
9. Rate of interest Subsidy 5% 6% 7% Any other........%
applicable
10. (a) Please give details of Total Total Investment Term loan
Investment & term loan (In Rs.) Amount (In Rs.)
Amount:
For New Unit:
For Expansion Unit:
For Revival of sick
enterprise:
(Whichever is applicable)
11. For the units going under Expansion
(a) Investment in Existing Unit Rs......................... (In lakh)
(b) Investment made under Expansion Rs......................... (In lakh)
(c) Increase in Investment .........................................%
12. Cost of project as approved by Bank/
financial Institution
(In figures & in words both)
13. Term loan Sanctioned for investment
(including investment in Plant &
Machinery specified under TUFS)
(a) Name of Financial Institution /
Bank, (Unique code of such banks/
financial institutions)
(b) Rate of Interest, Period and
Quantum of loan sanctioned
(c) Sanction letter No. & Date (attach
copy)
14. First disbursement of loan
(a) Date
(b) Amount (In Rs.)
15. Details of Cost of Project & Actual investment for new Unit / Expansion
of an existing enterprise or Revival of Sick enterprise (please attach CA
Certificate.) (Rs. in Lakhs)
PROJECTED ACTUAL
(a) Land:
(b) Building:
(c) Plant & Machinery/ Equipments:
(as specified in TUF Scheme)
(d) Machinery for effluent treatment plant :
(e) Others: (specify if any)

74
 Amended upto 03.11.2015

TOTAL:
16. Means of Finance (Rs. in Lakhs)
PROJECTED ACTUAL
(a) Promoter’s Contribution:
(b) Term Loan
(c) Internal Resources:
(d) Deposits:
(e) Others
TOTAL:
17. (a) Whether any Subsidy benefits under RIPS-2003 / RIPS- Yes/No
2010 applied or availed
(b) If yes, please give details thereof
18. Details of New Plant & Machinery (TUF) acquired &
Installed
(a) New Plant & Machinery Rs.
(1) Indigenous Plant & Machinery Rs.
(2) Imported Plant & Machinery
(b) Secondhand Plant & Machinery (TUF) details
(1) Indigenous Plant & Machinery Rs.
(2) Imported Plant & Machinery Rs.
TOTAL [18 a + 18 b]
19. Eligible Fixed Capital Investment
Plant & Machinery/ Equipments: (as specified in TUF
Scheme)
20. Rate of interest subsidy available under TUF Scheme
21. Status of Rajasthan State Pollution Control Board's approval
Approval No. Approval Date
1
[Consent to establish
obtained]
Consent To Operate obtained
22. Details of any other Interest Percentage of Specify the Scheme
Subsidy granted by Interest Subsidy
(a)State Government
(b) Government of India
23. Whether any Government dues are outstanding or
not? If Yes Give details thereof
24. Whether any court case? If Yes Give details thereof

Declaration
I hereby declare that the information, statements & other papers given
herein are true and correct in all particulars, to the best of my knowledge & belief. I
also declare that I am duly authorized to sign an application and details and
documents submitted in this application.
Note: Any financial transactions / expenditure statements submitted by the enterprise
must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.

Date: Signature of Authorized Signatory

Place: Name of Authorized Signatory

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.

75
 Amended upto 03.11.2015

Seal of the Enterprise

Encl:
(1) Copy of sale invoice in support of date of commencement of commercial
production.
(2) Copy of partnership deed / Memorandum and Articles of Association.
(3) Copy of Registrar of Firms certificate/ Registrar of Companies certificate.
(4) Bank/Financial Institution's Term Loan Sanction letter.
(5) Project Report / Project Profile.
(6) Chartered Accountant Certificate for Actual investment & Bank finance availed
for Plant & Machinery as specified in the updated list of machinery under
TUFS Scheme of Government of India. In case of expansion or revival of sick
enterprise Chartered Accountant certificate certifying details of existing
investment and investment made in expansion / diversification/modernization.
(7) Detailed expenditure statement of Plant & Machinery as per format indicating
mode of payment & whether the Machinery are imported if new or second
hand.
(8) Project completion Certificate by Bank.
(9) Copy of First sale Bill/VAT Invoice.
(10) Copy of Annual Report / Balance Sheet.
(11) In case of imported plant & machinery, submit separate expenditure statement
mentioning brand new plant & machinery and second hand plant & machinery,
details with copy of invoices & copy of Bill of entry.
(12) In case of second hand Plant & Machinery, proof of the cost of the New Plant
and Machinery

1
[FORM-XXA
[See clause 10.8]
Application for Claim of Interest Subsidy by enterprise other than Textile sector

To,
The Member Secretary,
DLSC/ SLSC
...................................... (Name of the district)

1. Name of the Enterprise

2. Address:
Office:
Factory:
Tele No. :
Fax No. :
Email:
3. Constitution of the Enterprise Proprietorship / Partnership /
(Please attach the relevant Company / Society / others
document)
4. VAT registration No. (TIN)
5. Location of Unit for which Interest
Subsidy is claimed

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6. Whether the project is New or

Expansion of existing enterprises or
Revival of sick enterprises.
7. Date of commencement of
commercial production
8. (a) Activity/ process in value Manufacturing / rendering of
chain services
(b) Goods to be manufactured
(in case of manufacturing )
(c) Services likely to be
rendered(in case of service
enterprise)
9. Rate of interest 5% 6% 7% Any
Subsidy applicable other........%
10. Please give details Total Investment Amount of Term
of Total (In Rs.) loan (In Rs.)
Investment & term
loan Amount:

For New Unit:

For Expansion of
existing Unit:
For Revival of
sick enterprise:

11. For the units going under

Expansion Rs......................... (In lakh)
(a) Investment in Existing
Unit
(b) Investment made under Rs......................... (In lakh)
Expansion
(c) Increase in Investment .........................................%
12. Cost of project as approved
by Bank/ financial Institution
(In figures & in words both)
13. (a) Amount of term loan
Sanctioned for investment
(b) Name of Financial
Institution / Bank, (Unique
code of such banks/ financial
institutions)
(c) Rate of Interest, Period
and Quantum of loan
sanctioned
(d) Sanction letter No.
& Date (attach copy)
14. First disbursement of loan
(a) Date
(b) Amount (In Rs.)

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 Amended upto 03.11.2015

15. Details of Cost of Project & Actual investment for new Unit /
Expansion of an existing enterprise or Revival of Sick
enterprise(please attach CA Certificate.) (Rs. in Lakh)
PROJECTED ACTUAL
(a) Land:
(b) Building:
(c) Plant & Machinery:
(d) Technical know-how etc.
(e) Others: (specify if any)
TOTAL:
16. Means of Finance (Rs. in Lakhs)
PROJECTED ACTUAL
(a) Promoter’s Contribution:
(b) Term Loan
(c) Internal Resources:
(d) Deposits:
(e) Others
TOTAL:
17. (a) Whether any Subsidy benefits under RIPS-2003 / Yes/No
RIPS-2010 applied or availed
(b) If yes, please give details thereof
18. Status of Rajasthan State Pollution Control Board's
approval
Approval No. Approval Date
Consent to establish
obtained
Consent To Operate
obtained

19. Details of any other Percentage of Specify the

Interest Subsidy Interest Subsidy Scheme
granted by
(a)State Government
(b) Government of
India
( c) any undertaking,
corporation or
company owned or
controlled by the
State Government,
20. Whether any Government dues are outstanding
or not? If Yes, Give details thereof
21. Whether any court case? If Yes, Give details
thereof

Declaration
I, hereby, declare that the information, statements & other papers given herein
are true and correct in all particulars, to the best of my knowledge & belief. I also
declare that I am duly authorized to sign an application and details and documents
submitted in this application.

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 Amended upto 03.11.2015

Note: Any financial transactions / expenditure statements submitted by the enterprise

must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.

Date: Signature of Authorized Signatory

Place: Name of Authorized Signatory
Seal of the Enterprise

Encl:
(1) Copy of sale invoice in support of date of commencement of commercial
production.
(2) Copy of partnership deed / Memorandum and Articles of Association.
(3) Copy of Registrar of Firms Certificate/ Registrar of Companies certificate.
(4) Bank/Financial Institution's Term Loan Sanction letter.
(5) Project Report / Project Profile.
(6) Chartered Accountant Certificate for Actual investment & Bank finance availed
for Plant & Machinery. In case of expansion or revival of sick enterprise
Chartered Accountant certificate certifying details of existing investment and
investment made in expansion.
(7) Detailed expenditure statement of Plant & Machinery as per format indicating
mode of payment & whether the Plant and Machinery are imported, if new or
second hand.
(8) Project completion Certificate by Bank.
(9) Copy of First sale Bill/VAT Invoice.
(10) Copy of Annual Report / Balance Sheet, if any.
(11) In case of imported plant & machinery, submit separate expenditure statement
mentioning brand new plant & machinery and second hand plant & machinery,
details with copy of invoices & copy of Bill of entry.
(12) In case of second hand Plant & Machinery, proof of the cost of the Plant and
Machinery]

FORM-XXI
[See clause 11.6.4]
1
[Entitlement Certificate for Interest Subsidy to the textile sector enterprise]

No. Date:

1. Name of the Enterprise

2. VAT Registration No. (TIN)
3. Address of the enterprise
4. E-mail address
5. Name, designation & contact details of the Authorized
Person
6. Location of unit entitled for benefit under this certificate
7. Eligible Fixed Capital Investment
(a) Purchase value of Plant & Machinery specified under
TUF Scheme
(b)Purchase value of Machinery for effluent treatment

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Entitlement
Certificate for Interest Subsidy”

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 Amended upto 03.11.2015

plant
TOTAL [7 (a) + 7 (b)]
8. Term loan Sanctioned for eligible investment
(a) Name of Financial Institution / Bank
(b) Rate of Interest, Period and Quantum of loan
sanctioned
9. Rate of interest subsidy available under TUF Scheme to
the enterprise from Government of India.
10. Rate of interest subsidy available under Special
customized package for Textile Sector Enterprises - 2013.
Maximum up to [8(b)-9]
11. Date of Commencement of commercial production.

(i) The interest subsidy shall be allowed for a period of five years or up to the
period of repayment of loan, whichever is earlier, from the date of
commencement of commercial production in case of first repayment of
repayment of term loan has taken place before the commencement of
commercial production, otherwise from the date of first repayment of term loan.
(ii) Interest subsidy shall be available to the extent that effective subsidy including
subsidy/reimbursement provided by Government of India under any Scheme
shall not exceed the amount of interest paid by enterprise to the financial
institution(s)/bank(s).
(iii) If the enterprise becomes defaulter, it will not get interest subsidy for the default
period and such defaulting period will be deducted from eligible period as
specified in clause (i) above.
(iv) In case of breach of any of the condition mentioned anywhere in the Package,
the benefits availed under the Package shall be withdrawn and recovered along
with interest @ 18% per annum from the date from which the benefits have been
availed.

This certificate may be revoked by the issuing authority unilaterally in case the
applicant violates any of the conditions of the customized package without any
notice.

Place : (Signature with Seal)

Member Secretary
Date : State Level Screening Committee/ District
Level Screening Committee

Note: Any financial transactions / expenditure statements submitted by the enterprise

must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.
1
[FORM-XXIA
[See clause 11.6.4]
Entitlement Certificate for Interest Subsidy to the Enterprise other than Textile
sector Enterprise

No. Date:

1
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 Amended upto 03.11.2015

1. Name of the Enterprise

2. VAT Registration No. (TIN), if any
3. Address of the enterprise
4. E-mail address
5. Name, designation & contact details of the Authorized
Person
6. Location of unit entitled for benefit under this certificate
7A. Eligible Fixed Capital Investment:
(a) Purchase of land;
(b) Purchase/ construction of new factory sheds and other
new industrial buildings;
(c) Purchase/ construction of new plant and machinery or
equipment;
(d) Other investment made in new fixed assets essential
for production of the unit as approved by the Screening
Committee; and
(e) Technical know-how fees or drawing fees paid in
lump-sum to foreign collaborators or foreign suppliers
or paid to laboratories recognized by the State
Government or the Government of India.

Total [7A(a)+7A(b)+ 7A(c)+7A(d)+7A(e)]

8. Term loan Sanctioned for eligible investment

(a) Name of Financial Institution / Bank
(b) Rate of Interest, Period and Quantum of loan
sanctioned
9. Date of Commencement of commercial production/
operation.

Note:
1. The interest subsidy shall be allowed for a period of -------- years or up to the
period of repayment of loan, whichever is earlier, from the date of
commencement of commercial production.
2. Interest subsidy shall be available to the extent that effective subsidy including
subsidy/reimbursement provided by Government of India under any Scheme
shall not exceed the amount of interest paid by enterprise to the financial
institution(s)/bank(s).
3. If the enterprise becomes defaulter, it will not get interest subsidy for the default
period and such defaulting period will be deducted from eligible period as
specified in 1 above.
4. In case of breach of any of the condition mentioned anywhere in the scheme/
customized package, if any, the benefits availed under the scheme/ customized
package, if any, shall be withdrawn and recovered along with interest @ 18%
per annum from the date from which the benefits have been availed.

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 Amended upto 03.11.2015

This certificate may be revoked by the issuing authority unilaterally in case the
applicant violates any of the conditions of the scheme or customized package, if any
issued in favour of enterprise, without any notice.

Place : (Signature with Seal)

Member Secretary
Date : State Level Screening Committee/
District Level Screening Committee]

FORM-XXII
[See clause 12.4.2]
1
[Application for disbursement of subsidy by the textile sector enterprise]

To,

The Commissioner,
Industries Department,
Rajasthan, Jaipur.

1. Name of the Enterprise

2. Address of the Enterprise
3. E-mail address
4. Name, designation & contact details of the Authorized
Person
5. Entitlement Certificate Number
6. Interest Subsidy Applied for the Quarter (Period)
7. Amount of Interest Paid to the Financial Institution/Bank
for the quarter
8. Amount of Interest Subsidy under the TUF Scheme for
the Quarter from Government of India.
9. Eligible Amount of Interest Subsidy under the Package
(As per calculation sheet attached)
10. Maximum Amount Eligible under the Package
11. Total amount of Subsidy received up to the Preceding
Quarter.
12. Bank Certificate as mentioned in clause 12.4.3 of the Yes/No
Scheme is attached
13. Details of Bank
(a) Name of Bank in which disbursement of subsidy is
sought
(b)Name of the Branch
(c)Account Type
(d)Account Number
(e)IFSC Code of the Branch
(f)MICR of the Branch

We hereby certify that the above facts and figures are true and correct.

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression “Application
for disbursement of subsidy”

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 Amended upto 03.11.2015

Date: Signature
Place: Name
Designation
Seal of enterprise

1
[FORM-XXIIA
[See clause 12.4.2]
Application for disbursement of subsidy by the enterprise other than textile
sector enterprise

To,

The Commissioner,
Industries Department,
Rajasthan, Jaipur.

1. Name of the Enterprise

2. Address of the Enterprise
3. E-mail address
4. Name, designation & contact details of
the Authorized Person
5. Entitlement Certificate Number and
date
6. Date of commencement of commercial
production
7. Period for which the Interest Subsidy
has applied for
8. Amount of Interest Paid on term loan
to the Financial Institution/Bank for
the period for which Interest Subsidy
has applied
9. Rate of Interest payable to Financial
Institution/Bank on term loan
10. Interest @ 5% [(5/rate of interest) x
Interest paid]
11. Maximum Amount of subsidy per
annum allowed under the scheme /
customized package, if any.
12. Eligible amount of subsidy [
Minimum of 10 and 11]
13. Bank Certificate as mentioned in Yes/No
clause 12.4A.3 of the Scheme is
attached
14. Details of Bank
(a) Name of Bank in which
disbursement of subsidy is sought
(b)Name of the Branch
(c)Account Type

1
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 Amended upto 03.11.2015

(d)Account Number
(e)IFSC Code of the Branch
(f)MICR of the Branch

We hereby certify that the above facts and figures are true and correct.

Note: Any financial transactions / expenditure statements submitted by the enterprise

must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.

Date: Signature
Place: Name
Designation
Seal of enterprise]

FORM-XXIII
[See clause 12.4.5]
Register regarding information related to eligible Investment, subsidy disbursed
and period availed/ balance
(to be maintained by Industries Department)
1
[Part-A (General Information)
To be maintained in case of textile sector enterprise:
1. Name of the beneficiary enterprise
2. No. and date of entitlement certificate
3. Investment made in Plant & Machinery as specified in
TUF Scheme
5. Rate of Interest payable to Financial Institution/Bank
6. Rate of Interest being reimbursed by Government of India
under TUF Scheme
7. Rate at which interest subsidy is allowed under entitlement
certificate
8. Date of commencement of commercial production

To be maintained in all other cases:

1. Name of the beneficiary enterprise
2. No. and date of entitlement certificate
3. Amount of term loan
4. Rate of Interest payable to Financial Institution/Bank
5. Rate at which interest subsidy is allowed under
entitlement certificate
6. Date of commencement of commercial production ]
2
[Part-B: To be maintained in case of textile sector enterprise]
S. year Quarter Employment Employment Interest Interest
No. provided provided up Subsidy Subsidy
during the to the disbursed for disbursed up

1
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015
2
Substituted by order no. F.12(105)FD/Tax/2014-91 dated 30.09.2015 w.e.f. 30.09.2015 for the expression
“Information regarding disbursement of subsidy”

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 Amended upto 03.11.2015

quarter quarter the quarter to the quarter

1. 2. 3. 4. 5. 6. 7.
1. I 1st
2. I 2nd
3. I 3rd
4. I 4th
5. II 1st
6. II 2nd
7. II 3rd
8. II 4th
9. III 1st
10. III 2nd
11. III 3rd
12. III 4th
13. IV 1st
14. IV 2nd
15. IV 3rd
16. IV 4th
17. V 1st
18. V 2nd
19. V 3rd
20 V 4th

1
[FORM-XXIV
[See clause 11.7.1]
Application for Determination of Cost of zero liquid discharge based effluent
treatment plant and claim of capital subsidy
1. Name of the Enterprise
2. Address:
Office:
Factory:
Tele No. :
Fax No. :
Email:

3. Constitution of the Enterprise Proprietorship / Partnership /

(Please attach the relevant document) Company / Society / others
4. VAT registration No. (TIN)

5. Location of enterprise for which

Capital Subsidy is claimed
6. Location of zero liquid discharge based
effluent treatment plant
7. Whether the project is New or
Expansion of existing enterprises or
Revival of sick enterprises.

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85
 Amended upto 03.11.2015

8. Date of commencement of commercial

production/ operation
9. Please give details of Total Investment
(in Rs.):
For New Unit:
For Expansion Unit:
For Revival of sick enterprise:
(Whichever is applicable)

10. For the units going under Expansion

(a) Investment in Existing Unit Rs......................... (In lakh)
(b) Investment made under Expansion Rs......................... (In lakh)
(c) Increase in Investment .........................................%
11. Details of Cost of Project & Actual investment for new Unit /
Expansion of an existing enterprise or Revival of Sick
enterprise:(please attach CA Certificate.)
(Rs. in Lakhs)
PROJECTED ACTUAL
(a) Land:
(b) Building:
(c) Plant & Machinery/
Equipments:
(d) Machinery for effluent
treatment plant :
(e) Others: (specify if any)
TOTAL:
12. (a) Whether any Subsidy benefits under RIPS-2003 / Yes/No
RIPS-2010 applied or availed
(b) If yes, please give details thereof
13. Details of Investment made in zero liquid discharge Rs.
based effluent treatment plant
14. Status of Rajasthan State Pollution Control Board's
approval
Approval No. Approval Date
Consent to establish obtained
Consent To Operate obtained

I have read the conditions of the Scheme and undertake to abide by

them. I also verify that all the above facts are true to the best of my
knowledge and belief.

Enclosure:
i. Document in support of payment made to the suppliers of zero
liquid discharge based effluent treatment plant.
ii. Certificate of Rajasthan State Pollution Control Board.
iii. Certificate of Chartered Accountant.

Place : Signature of applicant

Date : for and on behalf of the Applicant Enterprise

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 Amended upto 03.11.2015

Note: 1. The textile sector enterprise shall furnish the details of

such plant and machinery which has been specified under TUF
scheme or by the State Government at serial number 13.

2. Any financial transactions / expenditure statements submitted by the enterprise

must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.”.

FORM-XXV
[See clause 11.7. 5]
Eligibility Certificate for Capital Subsidy on zero liquid discharge based
effluent treatment plant

No. Date:

1. Name of the Enterprise

2. Registration No. (TIN)
3. Address of the enterprise
4. E-mail address
5. Branches or other place of business, if any
6. Eligible Cost of zero liquid discharge based
effluent treatment plant
7. Maximum Eligible Amount of Subsidy

This certificate may be amended by the issuing authority in case any error is found in
determination of eligible amount of subsidy.

Place : (Signature with Seal)

Member Secretary
Date : State Level Screening Committee

FORM -XXVI
[See clause 12.6.1]
Application for Disbursement of Capital Subsidy on zero liquid discharge based
effluent treatment plant

To,
The Commissioner,
Industries Department,
Udyog Bhawan,
Tilak Marg, Jaipur.

1. Name of the applicant enterprise

2. Address of the applicant enterprise with e-
mail address
3. Registration No. with Commercial Taxes
Department-TIN
4. Eligibility Certificate number and date
5. Maximum Eligible Amount of Subsidy as
per Eligibility Certificate
6. Subsidy claimed

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 Amended upto 03.11.2015

Ist installment / IInd installment

7. Details of Bank
(a) Name of Bank in which disbursement of
subsidy is sought
(b)Name of the Branch
(c)Account Type
(d)Account Number
(e)IFSC Code of the Branch
(f)MICR of the Branch

I hereby verify that all the above facts are true to the best of my knowledge and
belief.

Place : Signature of applicant for and on behalf

Date : of the Applicant Enterprise

FORM-XXVII
[See clause 11.8.1]
Application for Claim of Reimbursement of VAT by Manufacturing Enterprise

To,

The Member Secretary,

SLSC
...................................... (Name of the district)

(1) Name of the Enterprise

(2) Address:
Office:
Factory:
Tele No. :
Fax No. :
Email:
(3) Constitution of the Enterprise Proprietorship / Partnership / Company
(Please attach the relevant / Society / others
document)
(4) VAT registration No. (TIN)
(5) Location of Unit for which Interest
Subsidy is claimed
(6) Whether the project is New or
Expansion of existing enterprises or
revival of sick enterprise
(7) Date of commencement of
commercial production
(8) (a) Activity/ process in value chain
(b) Item of production
(manufacturing)
(c) Investment in Plant &
Machinery as specified in TUF
Scheme

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 Amended upto 03.11.2015

(9) Please give details of Total Total Investment Term loan Amount
Investment & term loan Amount:
For New Unit Rs.:
For Expansion Unit Rs.:
For Revival of sick enterprise:
(Whichever is applicable)
(10) For the units going under Expansion
(a) Fixed Capital Investment of Existing Unit Rs......................... (In lakh)
(b) Fixed Capital Investment of Expansion Rs......................... (In lakh)
(c) Increase in Fixed Capital Investment .........................................%
(11) Cost of project as approved by Bank/ financial
Institution
(In figures & in words both)
(12) (a) Whether any Subsidy benefits under RIPS-2003 / Yes/No
RIPS-2010 applied or availed
(b) If yes, please give details thereof
(13) Eligible fixed investment
Plant & Machinery/ Equipments:
(as specified in TUF Scheme)
(14) Status of Rajasthan State Pollution Control Board's
approval
Approval No. Approval Date
1
[Consent to establish obtained]
Consent To Operate obtained
(15) Whether any Government dues are outstanding or not?
If yes, give details thereof
(16) In Case of Expansion: In the Year In the In the Third
Details of amount of purchase Immediately Second Year Year
of yarn, fibre, recycled fibre preceding to Immediately Immediately
yarn, cotton and pet bottles the year of preceding to preceding to
made by him for use in the expansion the year of the year of
manufacturing of goods within expansion expansion
the State, for sale by him, in the
three consecutive years
immediately preceding to the
year of expansion. (In lac
Rupees)

Declaration
I hereby declare that the information, statements & other papers given herein are true
and correct in all particulars, to the best of my knowledge & belief. I also declare that
I am duly authorized to sign an application and details and documents submitted in
this application.

Date: Signature of Authorized Signatory

Place: Name of Authorized Signatory
Seal of the Enterprise

1
Substituted for “NOC obtained” by order no. F.12(28)FD/Tax/2010-pt.-I-170 dated 07.01.2015 w.e.f. 08.10.2014.

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 Amended upto 03.11.2015

Note: Any financial transactions / expenditure statements submitted by the enterprise

must be signed by the authorized signatory of the enterprise and certified by the
chartered accountant.

Enclosures:
(1) Copy of partnership deed / Memorandum and Articles of Association.
(2) Copy of Registrar of Firms certificate/ Registrar of Companies certificate.
(3) Bank/Financial Institution's Term Loan Sanction letter.
(4) Project Report / Project Profile.
(5) Chartered Accountant Certificate for Actual investment & Bank finance availed
for Plant & Machinery as specified in the updated list of machinery under TUF
Scheme of Government of India. In case of expansion, Chartered Accountant
certificate certifying details of existing investment and investment made in
expansion.
(6) Detailed expenditure statement of Plant & Machinery as per format indicating
mode of payment & whether the Machinery are imported if new or second
hand.
(7) Project completion Certificate by Bank.
(8) Copy of First sale Bill/VAT Invoice.
(9) Copy of Annual Report / Balance Sheet.
(10) In case of imported plant & machinery, submit separate expenditure statement
mentioning brand new plant & machinery and second hand plant & machinery,
details with copy of invoices & copy of Bill of entry.
(11) In case of second hand Plant & Machinery, proof of the cost of the New Plant
and Machinery

FORM-XXVIII
[See clause 11.8.4]
Entitlement Certificate for Reimbursement of VAT for Manufacturing
Enterprise

No. Date:

1. Name of the Enterprise

2. VAT Registration No. (TIN)
3. Address of the enterprise
4. E-mail address
5. Name, designation & contact details of the Authorized
Person
6. Location of unit entitled for benefit under this certificate
7. Eligible fixed investment
(a) Purchase value of Plant & Machinery specified under
TUF Scheme
(b)Purchase value of Machinery for effluent treatment
plant
TOTAL [7 (a) + 7 (b)]
8. Date of commencement of Commercial production
9. In case of expansion:
Maximum amount of Purchase of yarn, fibre, recycled
fibre yarn, cotton and pet bottles in the three consecutive
years immediately proceeding to the year of expansion.

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 Amended upto 03.11.2015

Period of validity of this Entitlement Certificate is …………. Years from the date of
issuance of this certificate.

Place : (Signature with Seal)

Member Secretary
Date : State Level Screening Committee/ District
Level Screening Committee

*The relevant authority of Government of Rajasthan responsible for administering

these duties and/or levies, suo motu or on being informed otherwise, shall recover the
amount so exempted along with interest @ 18% per annum, in case of any violation
of the provisions contained in the Rajasthan Investment Promotion Scheme, 2014 by
the bearer of this Certificate.
Note:
1. This certificate is liable to amendment/ suspension/ revocation, if obtained on
misrepresentation or concealment of facts or by fraud or on breach of any of the
terms and conditions, mentioned in the relevant notification.
2. This certificate may be revoked by the issuing authority in case the applicant
violates any of the conditions of the Scheme.

FORM-XXIX
[See clause 12.5.1]
Application for reimbursement of VAT paid by Manufacturing Enterprise
PART-A (General Information)

1. Name of the Enterprise

2. Registration No. (TIN), if any
3. Address of the Enterprise
4. E-mail address
5. Mobile No.
6. Details of Bank
(a) Name of Bank in which reimbursement
of tax is sought
(b) Name of the Branch
(c )Account Type
(d)Account Number
(e) IFSC Code of the Branch
(f)MICR of the Branch
7. Total amount of tax to be reimbursed

PART-B
Particulars of purchases made within the State against VAT invoice:

S. Name of the TIN Name of Detail of invoice (s)

No. selling dealer commodity
Number Date Amount Tax

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 Amended upto 03.11.2015

I do hereby verify that all the above facts are true to the best of my knowledge and
belief.

Encl: copy of original VAT invoices

Place : Signature for and on behalf of the Applicant

Date : Enterprise

FORM-XXX
[See clause 12.5.4]
Register regarding reimbursement of VAT for Manufacturing Enterprise
(to be maintained by Industries Department)
PART-A (General Information)

1. Name of the beneficiary Enterprise

2. Registration No. (TIN), if any
3. Address of the Enterprise
4. E-mail address
5. Mobile No.
6. Entitlement Certificate Number and date

PART-B
[Information regarding reimbursement of VAT]

S. No. Financial Quarter Reimbursement of Reimbursement of

Year VAT made during VAT made up to the
the quarter quarter

FORM – XXXI
[See clause 11.6.5]
Order for rejection of Claim of Interest Subsidy
(Under Rajasthan Investment Promotion Scheme -2014 New/Service
sector/Expansion/Revival of Sick enterprise)
Office of the Member Secretary State Level Screening Committee
To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms……………………………..
An application for Interest Subsidy has been submitted by you on ………….. The
matter was put up before the State Level Screening Committee in its meeting dated
……………..
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of Committee, the

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 Amended upto 03.11.2015

Committee is of the opinion that you are not eligible for Interest Subsidy under the
Scheme due to the following reasons:
Therefore, your application for Interest subsidy is rejected.

Place : (Signature with Seal)

Date : Member Secretary
State Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM – XXXII
[See clause 11.7.6]
Order for rejection of Claim of Capital Subsidy on zero liquid discharge based
effluent treatment plant

(Under Rajasthan Investment Promotion Scheme -2014 New/Service

sector/Expansion/Revival of Sick enterprise)
Office of the Member Secretary State Level Screening Committee
To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms……………………………..
An application for Capital Subsidy on zero liquid discharge based effluent treatment
plant has been submitted by you on ………….. The matter was put up before the
State Level Screening Committee in its meeting dated ……………..
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of Committee, the
Committee is of the opinion that you are not eligible for Capital Subsidy on zero
liquid discharge based effluent treatment plant under the Scheme due to the following
reasons:
Therefore, your application for Capital Subsidy on zero liquid discharge based
effluent treatment plant is rejected.

Place : (Signature with Seal)

Date : Member Secretary
State Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM – XXXIII
[See clause 11.8.5]

93
 Amended upto 03.11.2015

Order for rejection of Claim of reimbursement of VAT paid by Manufacturing

Enterprise

(Under Rajasthan Investment Promotion Scheme -2014 New/Service

sector/Expansion/Revival of Sick enterprise)
Office of the Member Secretary State Level Screening Committee
To

1. Name of the applicant Enterprise

2. Address of the applicant Enterprise
3. e-mail address
4. TIN
Present: Mr./Mrs./Ms……………………………..
An application for reimbursement of VAT paid has been submitted by you on
………….. The matter was put up before the State Level Screening Committee in its
meeting dated ……………..
After careful examination of the facts mentioned in the application and the
submission made by you before the Chairman and members of Committee, the
Committee is of the opinion that you are not eligible for reimbursement of VAT paid
under the Scheme due to the following reasons:
Therefore, your application for reimbursement of VAT paid is rejected.

Place : (Signature with Seal)

Date : Member Secretary
State Level Screening Committee
CC:
1. M/s ………………….
2. Concerned Department
Member Secretary

FORM VAT-37B
Challan for Adjustment through Treasury

Part-I (Sanction order for subsidy)

Name and TIN Entitlement Period Amount Amount Period in

address of Certificate for of Tax on of which it
the Number and which which subsidy would be
Enterprise Date subsidy subsidy granted adjusted
granted has been
calculated
1 2 3 4 5 6 7

Part-II (Challan for adjustment)

Challan No: Date:
1. Name of the Department: Commercial Taxes Department
2. Name of the Office:

94
 Amended upto 03.11.2015

3. Designation of the Officer

and Accepting details
4. Receipt Budget Head:- to 0040& fcØh O;kikj bR;kfn ij dj
which credit is to be given 102& jkT; foØ; dj vf/kfu;e ds v/khu izkfIr;kWa
(Give minor/sub head and ¼001½& dj laxzg.k
detailed head also, if any) ¼i½& dj dk vfxze lank;
¼1½& foØ;
5. Expenditure Budget Head
to which chargeable with
minor /sub head and
detailed head of A/c

Total…………………

Appropriation for the year …………………………

Expenditure up to date
Including this Bill No. Rs……………………………
Balance available Rs……………………………..
Invoice No. and
Amount
Signature of Assistant Commissioner / Commercial Taxes Officer
Seal with designation
Certified that necessary transfer entry for Rs………………has been passed in the
account of …………………..Date……………………...after certifying the debit and
credit budget head classification on appropriation.
Treasury Officer
Note: This challan will have four copies,
1. One copy shall be forwarded to AG,
2. One copy shall be retained by Treasury,
3. Two copies shall be forwarded to Concerned Assistant Commissioner /
Commercial Taxes Officer

By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. SA/PS to Hon’ble Minister, Industries / Energy / Agriculture / Revenue /
Urban Development & Housing / Tourism / Education / Medical & Health.
4. Accountant General, Rajasthan, Jaipur.
5. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
6. Commissioner, (Inv. & NRIs), BIP, Udyog Bhawan.
7. Commissioner, Industries Department.

95
 Amended upto 03.11.2015

8. Inspector General, Registration & Stamps Department, Ajmer.

9. Chairman & Managing Director, RFC / RIICO.
10. Director, Agriculture Marketing Board, Rajasthan.
11. PS to Chief Secretary, Government of Rajasthan.
12. PS to Additional Chief Secretary, Infrastructure / Agriculture / Urban
Development & Housing / Education.
13. PS to Principal Secretary, Finance / Industries / Revenue / Medical & Health
/ Energy / Tourism.
14. PS to Secretary, Finance (Revenue).
15. PS to Special Secretary, Finance (Budget / Expenditure) Department.
16. Director, Public Relations, Jaipur.
17. SA (Joint Director), Finance (Computer Cell) Department for uploading the
order on website of Finance Department.
18. Guard File.

Joint Secretary to the Government

96
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-115 Jaipur, dated: October 08, 2014

ORDER
In exercise of powers conferred by the sub-clause (xxxii) of clause 2 of the
Rajasthan Investment Promotion Scheme–2014, the Government specifies the
enterprises making investment in the following to be service enterprises.
(i) Hospitals, Dispensaries, Poly Clinics, Diagnostic Centres, Research
and Development Laboratories/ Centres, provided the minimum
investment is five crore rupees.
(ii) Universities and Colleges affiliated to any University, provided the
minimum investment is ten crore rupees;
(iii) Vocational Training & Skill Development Centers, provided the
minimum investment is fifty lacs rupees;
(iv) Development of Industrial Parks, including Textile Parks, provided
the minimum investment is five crore rupees; and
(v) Enterprises providing entertainment, provided the minimum
investment is ten crore rupees.
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

97
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
No.F.12(28)FD/Tax/2010-Pt.I-116 Jaipur, dated: October 08, 2014
ORDER
In exercise of powers conferred by the sub-clause (i) of clause 2 of the
Rajasthan Investment Promotion Scheme, 2014, hereinafter referred to as "the
Scheme" the State Government hereby notifies whole the area of revenue districts
(excluding Municipal Areas as notified under Rajasthan Municipalities Act, 2009)
mentioned in column number 2 of the table given below as backward area for the
purpose of the Scheme, namely:-
S. No. Name of Revenue District
1. Revenue District of Barmer
2. Revenue District of Dholpur
3. Revenue District of Jaisalmer
4. Revenue District of Karauli

By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

GOVERNMENT OF RAJASTHAN

98
 Amended upto 03.11.2015

FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-117 Jaipur, dated: October 08 , 2014

ORDER
In exercise of powers conferred by the sub-clause (xxiii) of clause 2 of the
Rajasthan Investment Promotion Scheme–2014, hereinafter referred to as "the
Scheme" the State Government hereby notifies the blocks (excluding Municipal
Areas as notified under Rajasthan Municipalities Act, 2009) mentioned in column
number 2 of the Table given below as most backward area for the purpose of the
Scheme, namely:-

S.No. Name of block

1. All blocks of Tribal Sub Plan area
2. All blocks of Revenue District of Baran
3. All blocks of Revenue District of Jhalawar

By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

99
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of powers conferred by clause (3) of the proviso to section 3 of

the Rajasthan Electricity (Duty) Act, 1962 (Act No. 12 of 1962), the State
Government being of the opinion that it is expedient in the public interest so to do,
hereby reduces the rate of electricity duty payable by the enterprise to whom an
entitlement certificate for such exemption has been issued by the Member Secretary
of the appropriate Screening Committee under the Rajasthan Investment Promotion
Scheme-2014 to the extent of:-
(i) 25% for consumers of tourism sector and consumers engaged in
providing entertainment;
(ii) 50% for other consumers
for such period as mentioned in the entitlement certificate, on the conditions
mentioned in the said Scheme.
[No.F.12(28)FD/Tax/2010-Pt.I-118]
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government
Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 100 copies of this notification may be sent to this department and 20
copies along with bill may be sent to Commissioner, Commercial Taxes Department
Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard copy provided
to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

100
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of powers conferred by sub-section (2) of section 7 of the

Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957),
the State Government being of the opinion that it is expedient in the public interest so
to do, hereby reduces the rate of entertainment tax by 50%, payable under the said
Act by the enterprises to whom an entitlement certificate for such exemption has
been issued by the Member Secretary of the appropriate Screening Committee under
the Rajasthan Investment Promotion Scheme-2014, with effect from the date of issue
of Entitlement Certificate for such period as mentioned in the entitlement certificate,
on the conditions mentioned in the said Scheme.

[No.F.12(28)FD/Tax/2010-Pt.I-119]
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this notification in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this notification may be sent to
this department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

101
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of powers conferred by sub-section (1) of section 7 of the

Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of
1996), the State Government being of the opinion that it is expedient in the public
interest so to do, hereby exempts from tax payable under the said Act, by the hotelier
to whom an entitlement certificate for such exemption has been issued by the
Member Secretary of the appropriate Screening Committee under the Rajasthan
Investment Promotion Scheme-2014, for such period as mentioned in the entitlement
certificate, on the conditions mentioned in the said Scheme.

[No.F.12(28)FD/Tax/2010-Pt.I-120]
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this notification in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this notification may be sent to
this department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

102
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of the powers conferred by section 9 of the Rajasthan Tax on

Entry of Goods into Local Areas Act, 1999 (Act No.13 of 1999), the State
Government being of the opinion that it is expedient in public interest so to do,
hereby grant exemption to the extent of fifty percent from payment of tax under the
said Act payable on entry of capital goods brought into local area by an enterprise to
whom an entitlement certificate for such exemption has been issued by the Member
Secretary of the appropriate Screening Committee under the Rajasthan Investment
Promotion Scheme-2014 on the conditions mentioned in the said Scheme.

[No.F.12(28)FD/Tax/2010-Pt.I-121]
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this notification in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this notification may be sent to
this department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

103
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of the powers conferred by sub-section (1) of section 9 of the

Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the
opinion that it is expedient in public interest so to do, hereby orders that the stamp
duty chargeable on the instrument of purchase or lease of land with or without any
construction /improvement on such land for the purpose of setting up an enterprise,
as declared eligible by the prescribed authority under the Rajasthan Investment
Promotion Scheme, 2014, shall be reduced by 50%.

[No.F.2(15)FD/Tax/2010-122]
By order of the Governor,

(Apoorv Joshi)
Deputy Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this notification in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this notification may be sent to
this department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Deputy Secretary to Government

104
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, dated: October 08, 2014

In exercise of the powers conferred by section 9 of the Rajasthan Tax on

Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999), the State
Government being of the opinion that it is expedient in public interest so to do,
hereby makes the following amendment in this department's notification number F.
12 (99) FD/Tax/ 07-65 dated 14.02.2008, as amended from time to time, namely:-
Amendment

In the said notification, for the existing expression "exempts tax payable
under the said Act,", the expression "exempts from payment of fifty percent of the
tax payable under the said Act," shall be substituted.

[No.F.12(28)FD/Tax/2010-Pt.I-123]
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this notification in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this notification may be sent to
this department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

105
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-124 Jaipur, dated: October 08 , 2014

ORDER
The State Government hereby makes the following amendments in this
department's order No. F. 12(28) FD/Tax/2010-63 dated 25.08.2010, namely:-

Amendment

In the said order the existing clause 1 shall be substituted by the following
namely:-

"(a) The Scheme shall come into effect from 25.08.2010 and shall remain in
force up to 07.10.2014.
(b) Notwithstanding anything contained in sub-clause (a) above, the Scheme
shall remain in force up to 31.03.2018 for enterprises:
(i) which have commenced commercial production up to 07.10.2014; or
(ii) to which a customized package has been issued under the Scheme; or
(iii) to which an Entitlement Certificate have been issued under the
Scheme before 08.10.2014."
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

106
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-125 Jaipur, dated: October 08 , 2014

ORDER

The State Government hereby makes the following amendments in this

department's order No.F.12(7)FD/Tax/2013-47 dated 22.07.2013, namely:-

Amendment

In the said order the existing clause 1 shall be substituted by the following
namely:-

"(a) The package shall come into effect from 22.07.2013 and shall remain in force
up to 07.10.2014
(b) Notwithstanding anything contained in sub-clause (a) above, the package shall
remain in force up to 31.03.2020 for enterprises:
(i) which have commenced commercial production up to 07.10.2014; or
(ii) to which an Entitlement Certificate have been issued under the Rajasthan
Investment Promotion Scheme-2010 before 08.10.2014, to provide any
incentive or benefit under the package."

By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

107
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-126 Jaipur, dated: October 08 , 2014

ORDER

The State Government hereby makes the following amendments in this

department's order No. F. 4 (77) FD/Tax/2004-58 dated 07.10.2011, namely:-

Amendment

In the said order the existing clause 1 shall be substituted by the following
namely:-

"(a) The package shall come into effect from 25.08.2010 and shall remain in force
up to 07.10.2014.
(b) Notwithstanding anything contained in sub-clause (a) above, the package shall
remain in force up to 31.03.2018 for enterprises:
(i) which have commenced commercial production up to 07.10.2014; or
(ii) to which an Entitlement Certificate have been issued under the Rajasthan
Investment Promotion Scheme-2010 before 08.10.2014, to provide any
incentive or benefit under the package."
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

108
 Amended upto 03.11.2015

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

No.F.12(28)FD/Tax/2010-Pt.I-127 Jaipur, dated: October 08 , 2014

ORDER

The State Government hereby makes the following amendments in this

department's order No. F. 12 (49) FD/Tax/2011-83 dated 23.11.2012, namely:-

Amendment

In the said order, for the existing condition (iii) of clause 1, the following
shall be substituted, namely:-
"(iii) (a) The INOX Air Products Ltd and the enterprises to which an
Entitlement Certificate have been issued under the Rajasthan
Investment Promotion Scheme-2010 before 08.10.2014, to provide any
incentive or benefit under the package, shall commence commercial
production up to 31.03.2018; and
(b) Other enterprises shall commence commercial production up to
07.10.2014."
By Order of the Governor,

(Aditya Pareek)
Joint Secretary to Government

Copy forwarded to the following for information and necessary action:

1. Superintendent, Government Central Press, Jaipur along with a soft copy in

CD for publication of this order in part 4(c) of today's extra ordinary
Gazette. It is requested that 100 copies of this order may be sent to this
department and 20 copies along with bill may be sent to Commissioner,
Commercial Taxes Department Rajasthan, Jaipur. Please ensure that soft
copy in CD is same as hard copy provided to you for publication.
2. Secretary to Hon’ble Chief Minister (Finance Minister).
3. Accountant General, Rajasthan, Jaipur.
4. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.
5. Commissioner, Industries Department.
6. PS to Principal Secretary, Law.
7. PS to Principal Secretary, Finance.
8. PS to Principal Secretary, Industries.
9. PS to Secretary, Finance (Revenue).
10. Director, Public Relations, Jaipur.
11. SA (Joint Director), Finance (Computer Cell) Department for uploading the
notification on website of Finance Department.
12. Guard File.

Joint Secretary to the Government

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