Rajasthan government has imposed a 10% cow cess as surcharge on stamp duty for protection and propagation of cows in the state. The cow cess will not apply to Judicial stamps, revenue ticket and insurance tickets on account of exclusion from the order. The surcharge has been imposed on all non-judicial instruments. The new addition in the VAT Act, 2003 mentioned that for the purpose of conservation and propagation of cow and its progeny all instruments of conveyance, exchange, gift, settlement, partition, agreement to sale, composition, mortgage, release, power of attorney and lease of immovable property, and agreement to a promoter or a developer for construction, sale and transfer of immovable property, chargeable with duty under Section 3 shall be chargeable with surcharge at such rate not exceeding 10% of the duty. Rajasthan is the only state in India which has a dedicated Cow Ministry. Late last year, Rajasthan government said that it needs at least Rs. 200 crore and up to Rs. 500 crore for the care and protection of its cattle whose population exceeds 5 lakh.