Government of Rajasthan
Finance Department
(Tax Division)
Order
April 10, 2015
In exercise of the powers conferred by clause 16 read with sub-clause (c) of clause 9.12.1 of the Rajasthan Investment Promotion Scheme-2014 (hereinafter referred to as "the Scheme"). The State Government, hereby, clarifies that the reimbursement of 25% of amount of VAT paid on purchase of plant and machinery of equipment to a tourism sector enterprise as defined under the scheme shall be allowed on the purchase of goods mentioned in the list given below, in accordance with the provision of the scheme.
LIST
| S.No. |
Particulars |
1. |
AC plants, ACs, Fans & Exhaust Fans, Coolers etc. |
2. |
Pollution control machines for air, water and light |
3. |
Non CFC equipment for refrigeration and air conditioning and other Eco-friendly measures and initiatives. |
4. |
DG Sets. |
5. |
Housekeeping machines & equipments. |
6. |
Solar Heaters and Solar Plants/Geysers/Cold & Hot Running water machine. |
7. |
Furniture |
8. |
Lifts and elevators. |
9. |
Metal detectors (door frame or hand held) |
10. |
CCTV |
11. |
X-Ray Machine |
12. |
Under belly scanners to screen vehicles. |
13. |
Smoke detectors. |
14 |
Heating and cooling systems, machines & plans. |
15. |
Safe keeping/in room safe |
16. |
Minibar/fridge |
17. |
TV |
18. |
Dry-cleaning/laundry related equipment |
19. |
Tea/coffee making machines equipment etc. |
Note: Goods mentioned above shall be allowed one time for initial set up including the goods mentioned at S.No. 15,16,17 which shall be allowed one set per room.
[F.12(14)FD-Tax-2012-pt-I 5]
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