- Zeera and Aniseed exempted from VAT.
- Early refund facility for traders of coriander.
- Weight to area norms for marble and granite rationalized from 5 kg/sqft to 6 kg/sqft in case of slabs and from 4 kg/sqft to 5 kg/sqft in case of tiles. VAT levied on specific duty basis. Slabs are also reduced. Some rationalization of duty rates.
- Developers and builders exempt from payment of work contract tax for the period before 1st April 2014 in certain situations.
- Tax rate on veg/non veg snacks like cheese roll, alootikki, harabharakabab, etc sold in restaurants and hotels below 3 star reduced from 14% to 5% .
- Clarified that VAT rate on cooked food in restaurants is 5%.
- Coconut oil sold in small containers upto 200 ml to attract 14% VAT.
- Fruit jams, jelly, packed fruit drinks and juices to attract 14% VAT.
- Tax rate on statues costing up to Rs 1000 exempted and VAT on statues costing more than Rs 1000 reduced from 14% to 5%.
- VAT on oil based washing soap costing up to Rs 60 per kg is 5%. Now, oil based washing soap costing up to Rs 70 per kg will attract only 5% VAT.
- Entry tax on stainless flats reduced from 5 to 0.5% for manufacturers of stainless steel sheets, circles and utensils.
- Rate of VAT on olive oil, LED torch, thermocol and packaging material to be 5%.
- Rajasthani films exempted from entertainment tax.
- Tax related benefits as applicable in Composition Schemes provided to tent dealers from 1.4.2012.
- Provisions made to provide benefits of Composition Scheme to retail petroleum outlet dealers with penalties if composition fee was deposited late.
- Textile fabrics laminated with plastics, PVC leather cloth, synthetic leather to attract 5% VAT.
- Entry tax at the rate of 5% levied on non-woven fabrics, PVC cloth and synthetic leather.
- Stamp duty on options trading reduced –
- Options exercise: 0.01% to 0.0020 %
- Futures: 0.01% to 0.001%
- Forward contracts in non-agricultural commodities: 0.01 to 0.001%
- Forward contracts in agricultural commodities: 0.01 to 0.0005%
- Decisions of the Rajasthan Tax Board to be published on website from 1.9.2014.