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<h1>Rajasthan clarifies Investment Promotion Scheme: SGST subsidies exclude taxes on supplies to subsidiaries using interstate tax credits.</h1> The Government of Rajasthan's Finance Department issued a clarification regarding the Rajasthan Investment Promotion Scheme-2014. Initially, subsidies under the scheme were linked to VAT and CST due to the state. With the introduction of GST, the subsidies were linked to SGST, which benefits state revenue. A query from the Commercial Taxes Department led to a clarification that 'State tax due and deposited' does not include taxes on supplies made to an enterprise's subsidiaries or distributors when those entities use the state tax credit for inter-state supplies under the Integrated Goods and Services Tax Act, 2017.