GOVERNM ENT OF RAJASTHAN FINANCE DEPARTM ENT

(TAX DIVISION)

No.F.12(19)FD/Tax/2018-12 Jaipur, April 30, 2Q18

ORDER

In exercise of the powers conferred by clause 14 of the Rajasthan Investment Promotion Scheme-2003 (hereinafter referred to as "the Scheme"), the State Government being of the opinion that it is expedient in the public interest so to do, hereby, modifies the Scheme by making the following amendments, namely.-

AMENDMENTS

1„ Am endm ent of Clause 4.- In clause 4 of the Scheme,-(i) in the existing sub-clause (ddd), for the existing expression “It shall be paid back into the

account of the investor by the State Government under the Scheme subject to a maximum of 50% of the tax payable under Sales Tax, CST or VAT”, the expression “ It shall be paid back into the account o f the investor by the State Government under the Scheme subject to a maximum of 50% of the State tax due and deposited” shall be substituted with effect from 01.07,2017.

(ii) the existing sub-clause (1) shall be deleted, with effect from 01.07.2017.(iii) after the existing sub-clause (1) and before the existing sub-clause (m), the following new

sub-clause (la) shall be inserted, with effect from 01.07.2017, namely:-“(la) In tegrated tax (IGST)" means the integrated goods and service tax levied under the Integrated Goods and Service Tax Act, 2017 (Central Act No. 13 of 2017);” .

(iv) the existing sub-clause (n) shall be deleted, with effect from 01.07.2017.(v) after the existing clause (u) and before the existing clause (uu), the following new clause

(ua) and (ub) shall be inserted, with effect from 01.07.2017, namely:-"(ua) "State tax" means the tax levied under the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017);(ub) “State tax due and deposited” means the amount of State Tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit/ enterprise in terms of sub-section (1) of section 49 o f the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017) after utilization of the available amount of input tax credit of the State tax (SGST) and Integrated tax (IGST), related to the period for which benefits under the scheme has been claimed,;”

(vi) the existing sub-clause (z) shall be substituted by the following, with effect from01.07.2017, namely:-“(z) “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;”

2. Am endm ent of Clause 1 - In clause 7 of the Scheme,-(i) the item number (a) of existing sub-clause (i) shall be substituted by the following, with

effect from 01.07.2017, namely:-“(a) In case o f new investments made, the amount of Capital Investment Subsidy (Interest Component) and Capital Investment Subsidy (Wage Component) shall be subject to a maximum of fifty percent o f State tax due and deposited.”

(ii) in item number (b) of existing sub-clause (i),-a. for the existing expression “In case of investments made in Modernization/

Expansion, the amount o f Capital Investment Subsidy shall be subject to a maximum o f fifty percent of the amount of the Central Sales Tax and VAT payable or deposited by the unit on its additional capacity, so created over and above the installed capacity before Expansion/ Modernization.”, the expression “In case o f investments made in Modernization/ Expansion, the amount of Capital Investment Subsidy (Interest Component) and Capital Investment Subsidy (Wage Component) shall be subject to a maximum of fifty percent of State tax due and deposited, on its additional capacity so created over and above the installed capacity before Modernization/ Expansion.” shall be substituted with effect from 01.07.2017.

b. for the existing expression “For diversification the amount of Capital Investment Subsidy shall be subject to a maximum of fifty percent o f the amount of the Central Sales Tax and VAT payable or deposited by the unit over and above the highest tax payable or deposited, whichever is higher, in any of the three immediately preceding years.”, the expression “For diversification the amount of Capital Investment Subsidy (Interest Component) and Capital Investment Subsidy (Wage Component) shall be subject to a maximum of fifty percent of the amount o f the State tax due and deposited by the unit over and above the highest Sales Tax and Central Sales Tax and VAT payable or deposited by the unit, whichever is higher, in any of the three immediately preceding years.” shall be substituted with effect from 01.07.2017.

(iii) In sub-clause (iii), for the existing expression “The Capital Investment Subsidy shall be available to the investors for seven years from the date o f first repayment of interest in case of Capital Investment Subsidy (Interest component) and first payment o f wages/ employment in case of Capital Investment Subsidy (wage Component). In case of Expansion /Modernization the unit shall be eligible for Capital Investment Subsidy under the scheme from the date o f payment o f tax deposited on their additional production after Expansion /Modernization and for diversification, the amount in excess of the Central Sales Tax and VAT deposited by the unit over and above the highest tax payable or deposited whichever is higher, in any of the three immediately preceding years.”, the expression, “The Capital Investment Subsidy shall be available to the units for seven years from the date o f first repayment o f interest in case of Capital Investment Subsidy (Interest component) and first payment of wages/ employment in case of Capital Investment Subsidy (wage Component), In case of Expansion /Modernization the unit shall be eligible for Capital Investment Subsidy under the scheme from the date of payment of State tax due and deposited on their additional production after Expansion /Modernization and for diversification, the amount in excess o f the State Tax due and deposited by the unit over and above the highest Sales Tax and Central Sales Tax and VAT payable or deposited by the unit, whichever is higher, in any of the three immediately preceding years.”

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3. Am endm ent of Clause 8.- In clause 8 of the Scheme,-(i) the existing expression “(0 100% exemption of luxury, tax for seven years;55 shall be

deleted, with effect from 01.07.2017.(ii) the existing expression “(ii) 50% exemption of entertainment tax for seven years;” shall

be deleted, with effect from 01,07,2017.(iii) the existing first proviso shall be deleted, with effect from 01,07.2017.(iv) the existing last proviso with illustrations thereto shall be deleted, with effect from

01,07.2017.

4. Am endm ent of Clause 9.- In clause 9 of the Scheme,-(a) In sub-clause (B),-

(i) the item number (v) shall be substituted, by the following, with effect from01.07.2017, namely:-“(v) The Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer having jurisdiction over the area where the unit/enterprise is registered under the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax Act, 2003 shall be the nodal officer to give effect to the decision of the Screening Committee.”

(ii) the item number (vi) shall be substituted, by the following, with effect from01.07.2017, namely:-“(vi) The units declared eligible for availing Capital Investment Subsidy under the Scheme, shall submit an application to the Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer having jurisdiction over the area where the unit/enterprise is registered under the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax Act, 2003 for disbursement of the Capital Investment Subsidy as per the provisions o f the clause 9A of the scheme.”

(iii) in the item number (vii), for the existing expression “Assistant Commissioner/ Commercial Taxes Officer from the Commercial Taxes Department55, the expression “Deputy Commissioner o f State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer of the Commercial Taxes Department” shall be substituted, with effect from 01,07.2017.

(b) In sub-clause (C),-(i) for the existing expression “C) CLAIM OF EXEMPTIONS OF LUXURY TAX,

ELECTRICITY DUTY, ENTERTAINMENT TAX AND MANPI FEE:” the expression “Q CLAIM OF EXEMPTIONS OF ELECTRICITY DUTY AND MANDI FEE:55 shall be substituted with effect from 01.07.2017.

(ii) in item number (i), for the existing expression “luxury tax, electricity duty, mandi cess, and entertainment tax” the expression “electricity duty, and mandi fee55 shall be substituted with effect from 01.07,2017.

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5. Insertion of Clause 9A,- After the existing sub- clause (C) o f clause 9 and before the existing clause 10 of the scheme, the following new clause 9A shall be inserted, with effect from 01,07.2017, namely;-

“9A. PROCEDURE FOR DISBURSEMENT OF SUBSIDY(a) For Capital Investment Subsidy (Interest Component),-

(i) For disbursement o f Capital Investment Subsidy (Interest Component) or Investment Subsidy, the unit/ enterprise to which an entitlement certificate under the Scheme has been issued, shall, after submitting the return(s) for the quarter, apply in Form-8, appended to the Scheme, to the Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer having jurisdiction over the area where the enterprise is registered under the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax Act, 2003, as the case may be, or to such officer as may be authorized by the Commissioner, Commercial Taxes in this behalf, along with proof of payment o f interest.

(ii) On receipt o f the application, the officer concerned shall verify the facts mentioned in the application and on being satisfied shall pass an order for sanction o f subsidy in Form-10, within thirty days from the receipt o f such information, for each quarter, subject to availability of budget provisions.

(iii) The said sanction in Form 10 shall be forwarded to the Central Subsidy Disbursement Officer, hereinafter referred to as (C SD Q \ as may be authorized by the Commissioner, Commercial Taxes.

(iv) The CSDO on receipt of Form 10 and on being satisfied shall furnish the Form 11 to the concerned Treasury Officer for transfer o f subsidy amount into the bank account of the unit/enterprise,

(v) The Treasury Officer shall take necessary steps to transfer the amount of subsidy into the bank account of the unit/enterprise.

(vi) Any order passed under this clause by the Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer or the officer authorized by the Commissioner in this behalf, shall be subject to the provisions of the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax Act, 2003, as the case may be and Rules made thereunder,

(b) For Capital Investment Subsidy( Wage Component):(i) For disbursement of Capital Investment Subsidy (Wage Component) the unit/

enterprise to which an entitlement certificate as prescribed under the Scheme has been issued shall apply after the end of the year in Form-9, appended to the Scheme, to the Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer of the area where unit/ enterprise is registered under the Rajasthan Goods and Services Tax Act,2017 or the Rajasthan Value Added Tax Act, 2003, as the case may be, or the officer authorized by the Commissioner in this behalf, along with copy o f challan for the amount o f contribution of EPF and/or ESI or copy of insurance policy obtained for medical treatment o f employees

(ii) On receipt o f the application, the officer concerned shall verify the facts mentioned in the application and on being satisfied shall pass an order for sanction of subsidy,

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within thirty days of the receipt of application, in Form 10, subject to availability of budget provisions.

(iii) The said sanction in Form 10 shall be forwarded to the Central Subsidy Disbursement Officer, hereinafter referred to as ‘CSDO’, as may be authorized by the Commissioner, Commercial Taxes.

(iv) The CSDO on receipt of Form 10 and on being satisfied shall furnish the Form 12 to the concerned Treasury Officer for transfer of subsidy amount into the bank account o f the unit/enterprise.

(v) The Treasury Officer shall take necessary steps to transfer the amount o f subsidy into the bank account of the unit/enterprise,

(vi) Any order passed under this clause by the Deputy Commissioner o f State Tax/ Assistant Commissioner of State Tax or Assistant Commissioner/ Commercial Taxes Officer or the officer authorized by the Commissioner in this behalf, shall be subject to the provisions of the Rajasthan Goods and Services Tax Act, 2017 or the Rajasthan Value Added Tax Act, 2003, as the case may be and Rules made thereunder,”

6. Insertion of Clause 9B,- After the clause 9A so inserted, the following new clause 9B shall be inserted, with effect from 01.07.2017, namely:-

a9B, Procedure for switchover to subsidy in lieu of exemption from payment of E ntertainm ent Tax and Luxury Tax sanctioned earlier:

(i) For grant of entitlement certificate for subsidy, the unit(s) which has been granted exemption from payment of entertainment tax and/or luxury tax prior to 01.07,2017, shall submit an application in Form 13 for switchover to benefit o f subsidy in lieu of exemption from payment of entertainment tax and/or luxury tax for the remaining period of entitlement certificate, within 90 days from issuance of this order along with the entitlement certificate in Form 7 appended to the scheme issued to it earlier and Form 6 appended to the scheme if issued to it, , to the Member Secretary o f the appropriate Screening Committee. However, on being satisfied for the reasons o f delay, the Member Secretary of the appropriate screening committee may accept the application even after a period of 90 days.

(ii) On receipt of the application, the Member Secretary of the appropriate Screening Committee shall register the case and subject to the remaining period of eligibility, he shall Issue an entitlement certificate in Form 14, appended to the Scheme for the remaining period of benefits starting from 01.07.2017, immediately but not later than fifteen days, unless specifically extended for reasons to be recorded in writing.

(iii) The Member Secretary of the appropriate Screening Committee shall forward copies of the entitlement certificate in Form-14, to the concerned Department / authority immediately,

(iv) The Member Secretary of the appropriate Screening Committee shall place the application along with documents and the entitlement certificates issued by him in Form- 14, 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:-(a) the Entitlement certificate so issued by the Member Secretary is proper, it shall

approve the same; and

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(b) the certificate so issued is erroneous and prejudicial to the interest o f the State Government, it shall revoke the same, after affording an opportunity of being heard to the beneficiary unit/enterprise.”

7. Am endm ent of Clause 10.- In clause 10 of the Scheme, after the existing item number (b) and before the existing item number (c), the following new item number (ba) shall be inserted, with effect from 01.07.2017, namely:-

“(ba) Where for any reasons, it is found that the enterprise has wrongly availed the benefits or has availed excess benefits under the scheme or under Rajasthan Investment Promotion Scheme-2010 or under Rajasthan Investment Promotion Scheme-2014, the benefits under the scheme shall not be allowed to the enterprise and any other unit/ branch o f the enterprise, unless it has deposited such wrongly availed or excess benefits along with interest at the rate of 18% per annum.”

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8. Am endm ent of Form-6.- In Form -6 appended to the scheme,-(i) the note 2 of Form-6 shall be substituted by the following, with effect from 10.10.2008,

as it existed at that time and further the said note of the said form as substituted by notification no. F.12(94)FD/Tax/2016-71 dated 30.01,2017 shall also be substituted by the following, with effect from 16.09.2016, namely“2. In case of investment made in Modernization/ Expansion, the amount of Capital Investment Subsidy shall be subject to a maximum of fifty percent of the amount of the Central Sales Tax and VAT payable or deposited by the unit on its additional capacity, so created over and above the installed capacity before Expansion/ Modernization and in case of diversification the amount of Capital Investment Subsidy shall be subject to a maximum of fifty percent o f the amount of the Central Sales Tax and VAT payable or deposited by the unit over and above the highest tax payable or deposited, whichever is higher, in any of the three immediately preceding years.”

(ii) the existing note 7 shall be deleted with effect from 01.07.2017.

9. Am endm ent of Form -7.- The existing Form-7 appended to the scheme, shall be substituted by the following, with effect from 01.07,2017, namely:-

“FO R M -7 [See clause 9 (C) (ii)]

Entitlem ent Certificate(Under Rajasthan Investment Promotion Scheme - 2003)

(For Exemption from Electricity Duty/Mandi Cess or Fee)

Book No,:S.No.:It is certified that M/s................................................. . whose application for the venture.................... ............................................................................................. . at ....................... hascommenced commercial production / operation from............... ................... (date), is entitled toavail exemptions as under:

(i) 50% exemption o f Electricity Duty under notification No. F.4( 18)FD/ Tax Div/ 2001 -73 dated 28.07.2003

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(ii) 50% exemption of Mandi Cess or Fee under notification No, F.4(36)Agri-2/2003 dated 26.07.2003(Strike out whichever is not applicable)

These exemptions shall be subject to the compliance of all the provisions contained in the Rajasthan Investment Promotion Scheme-2003.

Place : (Signature with Seal)Date : Member Secretary

State / District Level Screening Committee

CC:1 . M /s .............................2. Concerned Department

Member Secretary5’

10, Insertion of Form-8, Form- 9, Form- 10, Form- 11, Form- 12, Form- 13 and Form- 14.-After the existing Form-7 appended to the scheme, the following new forms Form-8, Form- 9, Form- 10, Form- 11, Form- 12, Form- 13 and Form- 14 are inserted, with effect from 01.07.2017, namely:-

“FORM-8[See Clause 9 A(a)(i)]

APPLICATION FOR DISBURSEMENT OF CAPITAL INVESTMENT SUBSIDY(Interest Component)

(Under Rajasthan Investment Promotion Scheme - 2003)To

Name of Circle and Ward:1 Name of the applicant Unit/Enterprise (Trade Name)

Legal Name:2 Address of the applicant Unit/Enterprise

e-mail addressMobile No.

3 Registration No. with Commercial Taxes Department - TINGST1N

4 Entitlement Certificate No.5 Period of eligibility o f subsidy From To

6 Subsidy Applied For the Quarter (Period)7 Amount of term loan taken from Financial Institutions/ Bank

(i) For New Investment(ii) For investment in Modernization/ Expansion/

Diversification/ Sick industrial units8 Rate of Interest payable to the Financial Institutions/ Bank on term

loan7

9 Amount of Interest paid on term loan for the period for which capital investment subsidy (interest component) has applied,

10 Interest @ 5%** [(5/ rate of interest)*Interest Paid]11. Amount of State Tax (SGST) due and deposited for the quarter12. 50% of amount mentioned at serial number 1113. Eligible amount o f capital investment subsidy (interest component)

(Minimum of 10 and 12)14, Details of Bank:

(i) Name o f the Bank in which subsidy is sought(ii) Name o f the Branch(iii) Account Number(iv) Account Type(v) IFSC No. o f the Branch

I have enclosed the required documents and hereby verify that all the above facts mentioned and documents enclosed are true to the best of my knowledge and belief.

on behalf o f the Applicant Enterprise**Note: For SC/ST entrepreneurs, it will be 6%.Enel:

1. Proof of payment o f interest2. Proof o f rate of interest on which term loan is sanctioned3. Proof o f deposit of State Tax4. Calculation sheet of computation of subsidy

FORM -9[See Clause 9 A (b)(i)]

APPLICATION FO R DISBURSEM ENT OF CAPITAL INVESTM ENT SUBSIDY(Wage Com ponent)

(Under Rajasthan Investment Promotion Scheme - 2003)

Name of Circle and Ward:1 Name of the applicant Unit/Enterprise (Trade Name)

Legal Name:2 Address of the applicant Unit/Enterprise

e-maíl addressMobile No,

3 Registration No, with Commercial Taxes Department - TINGSTIN

4 Entitlement Certifícate No,5 Period of eligibility o f subsidy From To

S

6 Capital Investment Subsidy (Wage Component) Applied For the Year (Period)

7 Amount of State Tax (SGST) due and deposited for the year8 50% of amount mentioned at serial number 79 Amount of Capital Investment Subsidy (Interest Component) granted

to the unit/ enterprise for the year10 Balance amount Eligible for grant of subsidy (8-9)

To be filled in case o f New Enterprise11 Total Number o f employees in New Enterprise12 Total amount of wages/salary paid to the employees mentioned at

serial no. 1113. 25%* of the wages/salary paid to the employees mentioned at serial

no. 1114, Eligible amount o f Capital Investment Subsidy ( Wage Component)

(Minimum o f 10 and 13)To be filled in case o f Modernization/ Expansion/ Diversification15 Total Number o f employees before Modernization/ Expansion/

Diversification16 Total Number o f employees after Modernization/ Expansion/

Diversification17 Additional employment provide after Modernization/ Expansion/

Diversification18 25% of Total Number of employees before Modernization/

Expansion/ DiversificationIf, the values for 17 and 18 is greater than 10, the unit/ enterprise is eligible for Capital Investment Subsidy ( Wage Component)19 Total amount o f wages/salary paid to the employees mentioned at

serial no. 1720 25% * o f the wages/salary paid to the employees mentioned at serial

no. 1721 Eligible amount o f Capital Investment Subsidy ( Wage Component)

(Minimum o f 10 and 20)22. Details of B ank

(i) Name of the Bank in which subsidy is sought(ii) Name o f the Branch(iii) Account Number(iv) Account Type(v) IFSC No. o f the Branch

I have enclosed the required documents and hereby verify that all the above fimentioned and documents enclosed are true to the best of my knowledge and belief.

Signature o f Applicant for and on behalf o f the Applicant Enterprise

*Note: It will be 30%, if Capital Investment Subsidy (Interest Component) has not been claimed by the unit/ enterprise.Enclosures:

1. Copy of Challan for the amount of contribution of EPF and/ or ESI along with list of employees.2. Proof of deposit of State Tax3. Calculation sheet of computation of subsidy

FORM -10[See Clause 9A(a) (ii) and 9A(b) (ii)]

O rder for sanction of Subsidy (Under Rajasthan Investment Promotion Scheme - 2003)

To,_____________The Central Subsidy Disbursement Officer (CSDO)Commercial Taxes Department, Rajasthan, Jaipur_______________

1. Details of the applicant enterprise:u Name of the enterprise1.2 Registration No.(TIN) /GSTIN1.3 e-mail address1.4 Mobile No.1.5 Tax period for which application is

madeFrom ............ To

1.6 Details of returns submitted Acknowledgement number2. Adidress:

2.1 Building No./ Name2.2 Area/ Town and City2.3 District2.4 PIN code

3. De ails of Bank:3.1 Name o f the Bank in which subsidy

is sought3,2 Name of the Branch3.3 Account Number3.4 Account Type3.5 IF SC No. o f the Branch

4. A m ount of Subsidy allowed:4.1 Entitlement Certificate Number4.2 Date4.3 Period of Benefit4.4 ; Subsidy availed up to the

previous quarter a. Capital Investment Subsidy

(Interest Component)

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b. Capital Investment Subsidy (Wage Component)

4.5 Subsidy sanctioned for the quarter/year under considerationa. Capital Investment Subsidy

(Interest Component)b. Capital Investment Subsidy

(Wage Component)4,6 Total Subsidy allowed (4.4+4.5)

a. Capital Investment Subsidy (Interest Component)

b. Capital Investment Subsidy (Wage Component)

Certificate1. i hereby certify that I have verified the facts & genuineness o f the claim and

certify that no such subsidy has been granted earlier.2. The detail of the bank account has been verified from the record.

(Digital signature)Designation o f the Authority

Seal of the office Name of the office

[See Clause 9A(a)(iv)](Under Rajasthan Investment Promotion Scheme - 2003)

PART-iGovernment of Rajasthan

Reference No.(Outer Sheet)

RIPS-2003 Subsidy Bill for Capital Investment Subsidy (Interest Component) M onth/Ycar:

Detailed CTD Bill for Grant of Subsidy. Commercial Taxes Department Office ID:Bill No. Date ; DDO Code Name of DDO Object Head :Budget Head: 2040-00-800-(02)-[02] Detailed Headl2-Grant-in-Aid (Non-salaried)SF/CA Central Assistance : 0.00 TAN No.

V/C Demand No. : 00 State Fund : 0.00To

The Treasury Officer (Concerning Treasury)Please Order to pay Rs..................................................... as per claim contained in this bill.Sign of Clerk Sign of Jr, ACC/AAO-I/II Sign (with Seal)/e~Sign/

Digital Sign ofCSDQCertificates:

1. The Amount claimed in the bill has not been drawn earlier.2. It is further certified that I have personally ensured observations of all formalities regarding necessary entries.3. The Bank detail of Payee/ payees is/ are correct, as per the record.

Sign (with Seal)/e-Sign/ Digital Sign ofCSDQ

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I certify thaï the Compliance of Directions/ Instructions under the provisions of GF & AR has been ensured.Amount of Subsidy Sanctioned:Sanction order No. :Sanction order Date :

Treasury Voucher No.Date:

For Treasury UsePay Rs. :(In Words) ;

Admitted (Rs.)

Sign (With Seal)/ Digital Sign of CSDO

For Accountant General OfficeObjected (Rs.)

(In Cash) :(In words) :Total Credit Rs.

Auditor Supdt. Gaz. officer AuditorTreasury Officer

Disclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely responsible for it. Group Name: Print Date & Time:

AAO-I/II

PART-II__________ Government of R a j a s t h a n ___________________ _____________

Reference No. RIPS-2003 Subsidy Bill for for Capital Investment Subsidy (Interest Component)(Inner Sheet)____________________ Month/Year :___________ ____ _________ ______________________ _̂_____Detailed CTD Bill for Grant of Subsidy: (Commercial Taxes Department)_______ ___________Office ID:____________Bill N o .: Date ; DDO Code ; Name of DDO :Object H ead:Budget Head: 2040-00-800-(02)-[02] Detailed Headl2-Grant-in-Aid (Non-salarted) SF/CA V/C Demand N o .: 00 State Fund : 0.00 Central Assistance : 0.00 . TAN No.

Name of the enterprise & TIN No.

Bank Name & Bank Account No.

Sanction Order No. and Date

Period of grant

Amount of Subsidy

Total Amount

Total Amount:Amount in words:

Certificates :1. Certified that I have personally examined and satisfied myself about the genuineness of claim that the CTD

Payment Bill of the Individual/Third Party included in this bill are strictly in accordance with rules that the said Individual/Third Party are entitled to such CTD Payment Bill. It is further certified that I have personally ensured observance of all formalities regarding necessary entries.

2. All required information including Bank Account Details in this bill has been checked and verified.3. It is certified that I have carefully examined & verified the master data of the said claim.

___________________ ________________________________________ Sign (with Seal)/e-Sign/ Digital Sign of CSDODisclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely responsible for it. Group Name: Print Date & Time:

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FORM-12[See Clause 9A(b)(iv)]

(Under Rajasthan Investment Promotion Scheme -PART-I

2003)

Government of RajasthanReference No. RIPS-2003 Subsidy Bill for Capital Investment Subsidy (Wage Component) Subsidy (Outer Sheet) Month/Year:Detailed CTD Bill for Grant of Subsidy: Commercial Taxes Department Office ID:Bill No. : Date : DDO Code : Object Head ;

Name of DDO :

Budget Head: 2040-00-800-(02)-[01] Detailed HeadI2-Grant-in-Aid (Non-salaried) SF/CA V/C State Fund : 0.00 Central Assistance : 0.00 TAN No.

Demand No. : 00

ToThe Treasury Officer (Concerning Treasury)Please Order to pay Rs.................................................... as per claim contained in this bill.

Sign of Clerk Sign of Jr. ACC/AAO-I/II Sign (with SeaI)/e-Sign/ Digital Sign of CSDO

Certificates :1. The Amount claimed in the bill has not been drawn earlier.2. It is further certified that I have personally ensured observations of all formalities regarding necessary entries.3. The Bank detail of Payee/ payees is/ are correct, as per the record.

Sign (with Seal)/e-Sign/ Digital Sign of CSDOI certify that the Compliance of Directions/ Instructions under the provisions of GF & AR has been ensured.Amount of Subsidy Sanctioned;Sanction order No. ;Sanction order Date :

Sign (With Seal)/ Digital Sign of CSDOFor Accountant General Office

Admitted (Rs.) Auditor Supdt.

Objected (Rs.) Gaz. officer

Treasury VoucherNo.Date:

For Treasury Use Pay Rs, :(In W ords):(In Cash) :(In words) :Total Credit Rs.AuditorAAO-I/n Treasury Officer

Disclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely responsible for it. Group Name: Print Date & Time:

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PART-IIG o v ern m en t o f R a ja s th an

Reference No RIPS-2003 Subsidy Bill for Capital Investment Subsidy (Wage Component) Subsidy (Inner Sheet) iMonih/Year;Detailed CTD Bill for Grant of Subsidy: (Commercial Taxes Department) Office ID:Bill N o .: Date: DDOCode: Object H ead:

Name of DDO ;Budget Head: 2040-00-800-(02)-[01] Detailed Head 12-Grant-in-Aid (Non-salaried) SF/CA V/C State Fund : 0.00 Central Assistance : 0.00 TAN No.

Demand No. : 00

Name of the enterprise & TIN No.

Bank Name & Bank Account No.

Sanction Order No. and Date

Period of grant

Amount of Subsidy

Total Amount

Total Amount:Amount in words:_______________________________ __________________________________________________Certificates :

1. Certified that I have personally examined and satisfied myself about the genuineness of claim that the CTD Payment Bill of the Individual/Third Party included in this bill are strictly in accordance with rules that the said Individual/Third Party are entitled to such CTD Payment Bill. It is further certified that I have personally ensured observance of all formalities regarding necessary entries.

2. All required information including Bank Account Details in this bill has been checked and verified.3. It is certified that I have carefully examined & verified the master data of the said claim.

Disclaimer: All contents related to this bill are provided by Head of Office/ CSDO and he/she is solely responsible for it.Group Name: Print Date & Time:

FORM-13[See clause 9B (i)]

Application for Switchover to subsidy In lieu of exemption from payment of Entertainment Tax and/or Luxury Tax

_________ (Under Rajasthan Investment Promotion Scheme -2003)1. Name o f the Enterprise

Address o f the Enterprise

e-mail address

Registration No, with Commercial Taxes Department (TIN/GSTIN)Location of Enterprise

2 Exem ption Allowed and availed by the E n terprise:N a m e o f e x em p tio n D e ta ils o f E n ti t le m e n t C e rtif ic a te P e r io d u p to

w h ich ex em p tio n h as b een a v a iled

A m o u n t o f e x em p tio n

a v a iledE n tit le m e n t C e r tif ic a te No.

a n d D a te o f Is su an c e

P e rio d o f E x em p tio n

F ro m T o F ro m T oLuxury Tax

Entertainment Tax

Ï have read the rules and conditions o f the Scheme and undertake to abide by them. Documents required under Clause 9B are enclosed herewith.I also certify that all the above facts are true to the best o f my knowledge and belief.

Place: Signature of Applicant for andDate: on behalf o f the Transferor Enterprise

Place: Signature o f Applicant for andDate: on behalf o f the Transferee Enterprise

Enel:1. Copy (ies)of Entitlement Certificate2. Certificate o f Chartered Accountant regarding amount o f exemption availed upto 30.06.2017.3. Others, Please specify

FORM-14 [See clause 9B (ii)]

Entitlement Certificate(Under Rajasthan Investment Promotion Scheme - 2003)

1. Name o f the Enterprise

Address o f the Enterprise

e-mail address

Registration No. with Commercial Taxes Department (TIN/GSTIN)

Location o f Enterprise

2 Name o f Bank/Financial Institution from which term loan has been taken

Address o f Bank/Financial Institution from which term loan has been takenAmount o f term loanRate of Interest

3 Exem ption Allowed and availed by the E n terprise:N a m e o f ex em p tio n D e ta ils o f E n ti t le m e n t C e rtif ic a te P e r io d u p to

w h ich ex em p tio n h as b e e n av a iled

A m o u n t o f ex em p tio n

a v a iledE n tit le m e n t

C e r tif ic a te No, a n d D a te o f

Is su an c e

P e r io d o f E x em p tio nF ro m T o F ro m T o

Luxury TaxEntertainment Tax

15

4 D etails o f eligible SubsidyN am e o f Subsidy % of subsidy Period o f subsidy

F rom ToCapital Investment Subsidy (Interest Component)Capital Investment Subsidy (Wage Component)

Period o f validity o f this Entitlement Certificate From.................To ...........Note:1. This certificate is liable to amendment/ suspension/ revocation, i f obtained on misrepresentation or

concealment o f facts or by fraud or on breach of any o f 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 o f the conditions of the Scheme.

P la c e :Date : (Signature with Seal)

Member SecretaryState / District Level Screening Committee’9

By Order of the Governor

(ShankaiJoint Secretary to the Government

Copy forwarded to the following for information and necessary action:-I. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for

publication o f this order in part 1(b) o f today’s extra ord inary Gazette. It is requested that 10 copies o f this order may be sent to this Department and 10 copies along with bill may be sent to' the Commissioner, Commercial Taxes Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard copy provided to you for publication. Principal Secretary to Hon'ble Chief Minister (Finance Minister).Accountant General, Rajasthan, Jaipur.Commissioner, Industries Department, Rajasthan, Jaipur.Commissioner, Bureau o f Investment Promotion, Rajasthan, Jaipur.Commissioner, Commercial Taxes Department, Rajasthan, Jaipur.PS to Additional Chief Secretary, Finance.PS to Additional Chief Secretary, Industries.

9, PS to Secretary, Finance (Revenue),10. Director, Public Relations, Jaipur.I I . Additional Director, Finance (Computer Cell) Department for uploading this order on

website.12. Guard File.

Joint Secretary torthe Government16