Commercial Taxes Department
Government of Rajasthan

The State of Rajasthan was formed with the merger of former princely government States and centrally administered territories of Ajmer & Marwar. Each state had its own different Taxation system. After formation of Rajasthan, Excise & Taxation Department started functioning as the main tax Collection authority in the State, with headquarters at Udaipur, There was a post of Additional Commissioner Sales taxes with a small strength of staff to look after the sales tax revenue with headquarters at Jaipur. It was under the administration of Excise & Taxation Department.

In the Year 1964, the State Excise Department was separated and Department was reamed as Commercial Taxes Department. The department was administering Sales Tax, Entertainment Tax, Electricity Duty and Tax on passengers & goods. Again in the year 1974, the administration of Tax of passengers & good transferred and assigned to the Transport Department. The Department was also given responsibility to administer the Rajasthan Tax on Entry of Motor Vehicles into local Areas Act in 1988, The Rajasthan Tax on Luxuries (in Hotels and lodging houses) Act in 1997, The Rajasthan Tax on Entry of Goods into local Areas Act in 1999 and The Rajasthan Value Added Tax Act in 2006.

GST has been implemented in the State from 01.07.2017. GST is a dual tax system, in which CGST and RGST would be charged on each and every transaction. After the parliament has passed 101st Constitution Amendment Act, 2017, the following taxes have been subsumed:-

1. the Rajasthan Value Added Tax Act, 2003(Act No. 4 of 2003), except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;

2. the Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);

3. the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);

4. the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996);

5. the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994); and

6. the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999)

Thus, at present Department is administering following Acts, which are as follows:

(1) The Rajasthan Goods and Service Tax Act, 2017.

(2) The Rajasthan Value Added Tax Act, 2003 in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution.

(3) The Rajasthan Electricity (Duty) Act, 1962.

The Department is a major contributor to the Tax Revenue collected by the State Government. Nearly 50 percent of the Tax Revenue received by the State Government.

Zonal Administration

For administrative convenience, the state has been divided into 14 Zones, namely; Jaipur zone-I, Jaipur Zone-II, Jaipur Zone-III, Jodhpur, Pali, Bikaner, SriGanganagar, Alwar, Bharatpur, Ajmer, Kota, Udaipur, Bhilwara and Anti-Evasion. Who looks after the administrative, legal and Anti -Evasion work in their Zones.

Appellate Authorities

There are ten offices of Deputy Commissioner (Appeals) who decide matters relating to appeals filed in consequence of the orders passed by the assessing authorities. These offices of Deputy Commissioner (Appeals) are located at Ajmer, Jaipur-I, Jaipur-II, Jaipur-III, Jaipur IV, Bikaner, Udaipur, Jodhpur, Kota and Bharatpur.

Circles and Wards

Each Zone is divided into Circles and each Circle has Wards. Wards are basic unit of tax administration. The main functions of Circles and Wards are to register and assess dealers, collect revenue and effect recoveries. They are also responsible for preventing tax evasion by conducting anti-evasion activities in their areas of jurisdiction. The number of regular circles is 82 in the Department. There are four to five wards in a regular circles, which is headed by Assistant Commercial Taxes Officer. They have pecuniary jurisdiction over dealers having turnover upto Rs. 1 crore.

Summary Sheet of zone wise circles and wards