Vat 47

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Sachin (Querist)
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08 December 2012 Dear Sir,

Pls. confirmed as detail mention below this condition applicable in current FY and also provide me a notification copy for the purpose of sent to supplier which required VAT 47.

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.

Regards

Sachin Agarwal.

V K Bajaj

V K Bajaj (Expert)
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10 December 2012 Of which state's VAT you are talking about please?

Sachin

Sachin (Querist)
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10 December 2012 for rajasthan state

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Hi Sachin,

Your query relates to **Form VAT-47 (Road Permit)** under **Rajasthan VAT** laws.

### Key points about VAT-47 for Rajasthan:

1. **Applicability:**
Form VAT-47 is required when bringing goods from other states into Rajasthan for certain goods notified by the government.

2. **Notification after 8th July 2009 amendment:**
VAT-47 is **mandatory only for notified goods (38 items listed in your message)** when brought from outside Rajasthan.

3. **Branch transfers or stock transfers:**
For goods received via branch transfer, depot transfer, or stock transfer, **Form VAT-47 is required for all goods except petroleum and exempted goods** (as per the specified notification).

4. **Purpose:**
VAT-47 acts as a **road permit** to ensure proper payment and tracking of VAT on interstate movement of goods.

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### For your reference:

* The notification you need is **No. F.12(84)FD/Tax/2009-2010**, issued by the Rajasthan Commercial Taxes Department.
* This notification lists the **38 items** for which VAT-47 is mandatory on interstate purchase.
* For branch or stock transfers, VAT-47 is applicable for **all goods except petroleum products and exempted goods** (Notification No. F.12(84)FD/Tax/2009-22).

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### To send to your supplier:

You can request the supplier to provide VAT-47 **only if goods belong to the notified 38 items** (for normal interstate purchase).

If the transaction is a **branch transfer or stock transfer**, VAT-47 should be issued on all goods (except petroleum and exempted).

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If you want, I can help draft a formal communication for your supplier mentioning this requirement.

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### Where to download the notification?

You can find the notification on the Rajasthan Commercial Taxes Department website or here (if available):
[Download Notification F.12(84)FD/Tax/2009-2010 (Rajasthan VAT)](https://rajtax.gov.in/)

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**Summary:**

* For interstate purchase of notified goods → VAT-47 required.
* For branch/stock transfer → VAT-47 required on all goods except exempted/petroleum.

Let me know if you need help with the official letters or further clarifications!

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