Declaration Form

[Yashasvi Sharma]

Items on which aApplicability of VAT 47 form in Rajasthan

[YAGAY andSUN]

Requirement of vat-47(Road Permit) for bringing the goods in Rajasthan from other states as interstate purchase

i. 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/2009-2010) which are as follow :

1. All kinds of furniture including moulded furniture.

2. All kinds of lubricants

3. 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.

4. All kinds of toilet & washing soap & detergents.

5. All goods made of cement.

6. All types of bearings.

7. All types of sanitary goods including sanitary pipes & fittings.

8. All types of electrical goods including UPS and CVTS.

9. Audio & Video cassettes.

10. Butter & Deshi Ghee.

11. Computers, its softwares floppies and parts.

12. Cooling equipments including air conditioners and refrigerators

13. Copper in all its forms including wires.

14. Dry fruits including Clove, Cardamom, Pepper & Betel Nut.

15. Raw or refined edible oil & Hydrogenated vegetable oil.

16. Electronic items including TV, VCR, VCP

17. Gur.

18. Iron & steel as defined U/s 14 of the CST Act.

19. Parts of Automobile & Tractor except when used in manufacturing of automobiles or tractors.

20. Pan masala, Gutkha and Churi.

21. Paints, Varnishes, Colour & Dyes.

22. Timber, Plywoods, Nuwood and Laminated sheets.

23. Safety Matches.

24. Telecommunication and sound transmitting equipments including Cellular & Cordless Telephone, Fax and Pagers.

25. Tea

26. All types of yarn, whether cotton, woollen or synthetic.

27. Metallic Utensils.

28. All types of crockery.

29. Photographic goods.

30. Plastic goods, PVC granules except when used as raw material for production of plastic goods.

31. Rubber and goods made of rubber.

32. All kinds of paper and paper products including exercise books.

33. All kinds of tiles.

34. Fireworks.

35. Non-edible oil.

36. Rice.

37. Cotton Seed.

38. All kinds of foot-wear.

ii. If any registered dealer receives any taxable goods, as may be notified by the State Government, consigned to him from outside the state or by way of branch transfer/depot transfer/stock transfer, is required to issue Form VAT – 47. For this clause, all goods have been specified other than the petroleum products and exempted goods mentioned in notification No. F.12(84)FD/Tax/2009-22. Therefore, for receiving the goods as branch transfer/depot transport/stock transfer, Form VAT – 47 is required on all the goods.

 

AI Summary

VAT-47 Forms Mandatory for 38 Items in Rajasthan for Interstate Purchases Post-July 8, 2009 Amendment In a discussion forum, an inquiry was made regarding the applicability of VAT-47 forms in Rajasthan for interstate purchases. The response clarified that, following an amendment on July 8, 2009, VAT-47 forms are required for 38 specified items when brought into Rajasthan from other states. These items include furniture, lubricants, mattresses, soaps, cement goods, bearings, sanitary goods, electrical goods, and more. Additionally, registered dealers receiving taxable goods from outside the state or through branch transfers must issue Form VAT-47, except for petroleum and exempted goods.