Exemption to Persons or Class of Persons

S.No. Exemption to person or Class of persons Conditions, if any 1. United Nations Organization and its constituent agencies 2. Foreign Diplomatic Missions and their diplomats 3. Aviation turbine fuel to any Airlines establishing 'HUB' in the State 4. (i) Canteen Stores Department, or (ii) Regimental or Unit-run Canteens attached to Military units. 5. Rajasthan State Road Transport Corporation 6. Indian Railways 7. Rajasthan Rajya Vidyut Utpadan Ltd., Rajasthan Rajya Vidyut Prasaran Ltd., Ajmer Vidyut Vitaran Nigam Ltd., Jaipur Vidyut Vitaran Nigam Ltd., Jodhpur Vidyut Vitaran Nigam Ltd. 8. Airlines which for the first time connect cities of the State having no air service 9. Registered Flying Clubs set up for training 10. BSF canteens in Rajasthan 11. Dealers having license for retail off, issued by the Excise Department, Government of Rajasthan. 12. (i) Jaipur City Transport Service Limited (ii) Ajmer City Transport Service Limited 13. CISF canteens in Rajasthan 14. CRPF canteens in Rajasthan 15. Registered dealers selling High and Light Speed Diesel Oil in the State 16. M/s. Rajasthan State Beverages Corporation Limited, Jaipur 17. Registered dealers selling Aviation Turbine Fuel to any airline which operates commercial flights in and/or from the state of Rajasthan 18. Dealers having license for retail sale of country liquor issued by the Excise Department, Government of Rajasthan. 19. Registered dealers having retail outlets of petroleum companies 20. Registered dealers selling Aviation Turbine Fuel at RCS Airports located within the State to airline operator which operates RCS Flights as defined in “Regional Connectivity Scheme – UDAN” issued by Ministry of Civil Aviation, Government of India 21. Registered dealers selling High Speed Diesel to manufacturers and works contractors and those engaged in mining, who are registered under the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017) 22. M/s Rajasthan State Ganganagar Sugar Mills Ltd. 23. Foreign Liquor, Indian Made Foreign Liquor and Beer, when sold to the dealers/persons not having retail off licenses issued by the Excise Department, Government of Rajasthan 24. Registered dealers selling Aviation Turbine Fuel to Flying Training Organisations and Aircraft type training Organisations approved by the Directorate General of Civil Aviation operating in the State of Rajasthan