|SNo.||State||Required No. of C/Nor's Invoice copies with ST/TIN No. Printed||Type of Form/Permit Required||Entry Tax Applicable||Octroi Applicable|
|2||Form 403||Form 402||No||No|
|2||VAT Form 47||VAT Form 49||Yes*||No|
Requirement of form vat-47(Road Permit) for bringing the goods in Rajasthan from other states as interstate purchase VAT-47 Form is not available in paper form and can be downloaded from rajtax website>eservices>Good Declaration (VAT)>e-VAT from (47A) after logging into your account and feeding the needed details. (A) After the amendment dated 8th July, 2009, for bringing the goods from other states, VAT-47 is required only on notified goods (38 items as per notification No. F.12(84)FD/Tax/2009-21) which are as follow :
- All kinds of furniture including moulded furniture.
- All kinds of lubricants.
- All kinds of mattresses, cushion, pillows, all types of sheets and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses.
- All kinds of toilet & washing soap & detergents.
- All goods made of cement.
- All types of bearings.
- All types of sanitary goods including sanitary pipes & fittings.
- All types of electrical goods including UPS and CVTS.
- Audio & Video cassettes.
- Butter & Deshi Ghee.
- Computers, its softwares floppies and parts.
- Cooling equipments including air conditioners and refrigerators.
- Copper in all its forms including wires.
- Dry fruits including Clove, Cardamom, Pepper & Betel Nut
- Raw or refined edible oil & Hydrogenated vegetable oil.
- Electronic items including TV, VCR, VCP.
- Iron & steel as defined U/s 14 of the CST Act.
- Parts of Automobile & Tractor except when used in manufacturing of automobiles or tractors.
- Pan masala, Gutkha and Churi.
- Paints, Varnishes, Colour & Dyes.
- Timber, Plywoods, Nuwood and Laminated sheets.
- Safety Matches.
- Telecommunication and sound transmitting equipments including Cellular & Cordless Telephone, Fax and Pagers.
- All types of yarn, whether cotton, woollen or synthetic.
- Metallic Utensils.
- All types of crockery.
- Photographic goods.
- Plastic goods, PVC granules except when used as raw material for production of plastic goods.
- Rubber and goods made of rubber.
- All kinds of paper and paper products including exercise books.
- All kinds of tiles.
- Non-edible oil.
- Cotton Seed.
- All kinds of foot-wear.
Service tax is not applicable on following goods:
- Fruits, vegetable, eggs, milk, food grains or pulses.
- Agriculture produce.
- Foodstuff including flours, tea, coffee, jiggery, sugar, milk products, salt and edible oil.
- Chemical fertilizers and oilcakes.
- Newspaper or magazine registered with registrar of newspaper.
- Relief material meant for victims of natural or man-made disaster, calamities, accidents or mishap.
- Defense or military equipment.
- Cotton ginned or baled.
- On the invoice value excluding the value of material, if such value is mentioned separately in the invoice; or
- On the whole of the invoice value, if the value of the material is not mentioned separately in the invoice.
- 1% where payment/credit is to an individual/HUF .(check Forth Digit of Pan of contractor "P" or "H")
- 2 % where recipient is any other person.
- No cess and surcharge on Basic TDS rates given above on payment made to Residents .
- Individual /HUF personal Purpose :No TDS to be deducted by an Individual or an HUF on a contractual payment of work which is for personal purposes of the individual or the HUF .
- No TDS on Transporter :No deduction is to be made for sum credited/paid to a contractor during the course of business of plying/hiring/leasing of good/carriages on furnishing Pan to the payer/ deductor .
- No TDS on Transporter having 10 or less goods carriage on submission of PAN and declaration by transporter wef 01.06.2015.On other Transporter TDS is applicable as per section 194C i.e 1 or 2 % as the case maybe.
- Central Government or any State Government;
- Local authority; or
- Corporation established by or under a Central,State or Provincial Act; or
- Company ; or
- Co-operative society ; or
- Authority , constituted in India by or under any law ,engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or
- society registered under the Societies Registration Act, 1860(21 of 1860) or under any law corresponding to that Act in force in any part of India; or
- trust; or
- University established or incorporated by or under a Central S tate or Provincial Act and an institution declared to be university under section 3 of the University Grants Commission Act, 1956(3 of 1956); or
- Government of a foreign State or a foreign enterprise or any association or body established outside India; or
- Firm; or
- Person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, if such person -
- does not fall under any of the preceding sub clauses; and
- is liable to audit of accounts under clause (a) or clause (b) of section 44 AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor;
- Broadcasting and telecasting including production of programmes for such broadcasting or telecasting ;
- Carriage of goods or passengers by any mode of transport other than by railways;
- Catering ;
- Manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer , but • does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer .