Vidhi Codex

section 7

Levy of tax and its rate

The Rajasthan Value Added Tax Act, 2025
Tax202551 sections
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Statutory text
  1. (1) Subject to the other provisions of this Act and the provisions of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the tax payable by a dealer under this Act, shall be at such point or points, as may be prescribed, in the series of sales by successive dealers and shall be levied on the taxable turnover of sale of goods specified in Schedule-I at the rate mentioned against each of such goods in the said Schedule.
  2. (2) Notwithstanding anything contained in sub-section (1), the tax payable by the dealer covered by sub-section
  3. (2) of section 6, shall be levied at the rate not exceeding five per cent on the turnover, as may be notified by the State Government: Provided that the State Government may notify different rates for different class of dealers for this sub-section.
  4. (3) Subject to such conditions as it may impose, the State Government may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, add to, or omit from, or otherwise amend or modify the Schedule-I, prospectively or retrospectively, or reduce the rate of tax payable in respect of any goods and thereupon the said Schedule shall be deemed to have been amended accordingly.
  5. (4) Every notification issued under sub-section
  6. (3) shall be laid, as soon as may be after it is so issued, before the House of the State Legislature, while it is in session for period of not less than thirty days which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which it is so laid or of the session immediately following the House of the State Legislature makes any modification in such notification or resolves that any such notification should not be issued, such notification thereafter shall have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.
  7. (5) Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in a lump sum in respect of sales of such class of goods or by such class of dealers on such terms and conditions as may be notified in the Official Gazette.
  8. (6) Notwithstanding anything contained in sections 6 and 7, the State Government may fix the amount of tax payable on the sale or purchase of certain goods or a class of goods in respect of a specified area or whole of the State, on the basis of weight, volume, measurement or unit, on such terms and conditions, as may be notified in the Official Gazette.
  9. (7) A person who is not a dealer shall not collect in respect of any sale of goods any amount by way of tax under this Act.
  10. (8) No registered dealer shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
  11. (9) The burden of proving that any sale or purchase affected by any person is not liable to tax for any reason under this Act shall be on such person.

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