Rajasthan Vat
Rajasthan Vat
Rajasthan Vat
Schedule No.
Schedule I
Schedule II
Schedule III
Schedule IV
Schedule IV-A
Schedule IV-B
Schedule V
Schedule VI
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SCHEDULE I
[See sub-section (1) of section 8]
LIST OF GOODS EXEMPTED
S.No.
1
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5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
27A
28
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30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
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55
56
57
58
59
60
60A
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
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85
86
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90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
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111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
130A
130B
132
133
134
135
136
137
138
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140
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SCHEDULE I
[See sub-section (1) of section 8]
LIST OF GOODS EXEMPTED
Description of Goods
Agricultural implements manually operated or animal driven or tractor or power
driven, spare parts and accessories thereof , namely,
(a) Ordinary Agricultural implements : 1. Hand Hoe (Khurpa or Khurpi), 2. Spade,
3. Gandasa, 4. Pick i.e. khudali, 5. Axe, 6. Khanta, 7. Belcha, 8. Patela, 9. Handdriven chaff cutters and their parts (except bolts, nuts and springs), 10. Sickle,
11. Beguri, 12. Hand-wheel hoe, 13. Horticultural tools like budding, grafting
knife, secateur, pruning shear or hook, hedge shear, sprinkler, rake, 14. Sprayer,
duster and sprayer-cum-duster, 15. Soil injector, 16. Jandra, 17.Wheel barrow, 18.
Winnowing fan or winnower,19. Dibbler, 20. Puddler, 21. Fertilizer seed
broadcaster, 22. Maize Sheller, 23. Groundnut decorticator, 24. Manure or seed
screen, 25. Flame gun, 26. Seed grader, 27. Tasla (includes Ghamela, Tagari and
Parat, made of ferrous metal, 27A. Crowbar (sabbal); 28. Tangli., 29. Sprayer
including their parts and accessories, 30. Parts and accessories specific to the
sprinkler system and drip irrigation system including pipes which are used
exclusively for sprinkler and drip system (but not used for ordinary works as
carriage pipes).
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Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, gwar
churi, gwar korma,supplement and husk of cereals and pulses, concentrates and
additives.
Betal leaves
Books, Workbooks prescribed by any Board of School Education or University or
used for educational purpose, periodicals and journals including maps, charts and
globe
Charcoal
Coarse grains namely maize, jowar, bajra and flour thereof.
Condoms and contraceptives
Cotton and silk yarn in hank
Charkha, Amber Charkha, Handlooms and their parts and accessories Handloom
fabrics and Gandhi Topi, All khadi garments/ goods and made ups.
Explanation - For the purpose of this entry 'Khadi' means any cloth woven on
handloom from yarn handspun in India.
Curd, Lussi, butter milk and separated milk.
Electrical energy
Earthen pot
Fire wood except Casuarina and Eucalyptus timber,and solid briquettes made of
agricultural waste.
Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder
Fresh plants, saplings and fresh flowers including mahua flowers.
Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds
Fresh vegetables and fruits
Garlic, ginger, dried vegetables e.g. kair, sangari but excluding chilies, when not
sold in sealed containers.
All types of bangles (except those made from precious metals), lac, its dana and
products, chapadi, bairja and glass chattons.
Human Blood and blood plasma
Indigenous handmade musical instruments, components and parts thereof
Kumkum, Bindi, Alta and Sindur, mahawar, mehandi leaves and its powder, kajal,
surma, hair pins, hair band, hair clip (other than that of precious metals), rubber
band, safety pin, Chutila
Meat, fish, prawn and other aquatic products when not cured or frozen, eggs,
livestock and animal hair
National flag
Organic manure
Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope,
postcard etc. sold by Govt. rupee note and cheques.
Omitted w.e.f. 09-03-10
Raw wool and wastre thereof.
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Handicrafts including blue pottery and puppets upto Rs. 1000/- per item
Seeds of grass, vegetables seeds certified by, seeds certified by the certification
agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or
containers
Rajasthani audio / video music cassettes including CD and DVD.
All kinds of footwear (excluding footwear made of leather) having maximum retail
price less than Rs. 500/- per pair, and Deshi Jutiyan
Razai, Handmade Cotton filled Gadde (Mattresses) and pillow
All kinds of stone sludge, stone slurry, fly ash and the manufactured items having
individually or jointly a minimum 50% in the contents of such manufactured
products but in case of manufacturing of bricks this limit shall be 25% or more in
its contents.
Deleted.
Country liquor
Omitted w.e.f. 9-3-10
Old jute bags and old HDPE bags.
Deleted.
Toys upto Rs. 300/- per item but excluding all kinds of electronic toys.
Blood bags.
Mica
Pillow cover up to Rs.25/- per item.
Articles of marble up to Rs. 300/- per item.
Niwar made of cotton.
Saree fall.
Products and medicines manufactured in the Goshalas from Gobar and Gomutra.
Bura and mishri.
Makhana, Batasha and Sugar Toys.
Bio-fertilizers.
Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti.
Guar Seed, Guar Refined Dal or split, Guar Gum Power, Dhencha and Punwad
Ratanjyot
Crude bio-diesel and 100% bio-diesel (B 100)
Helmet
Unstitched bed sheet
Woven label tapes, elastic nylon / fabric tapes and laces.
Tilpatti.
Textile screen design.
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ection 8]
MPTED
Conditions, if any
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ation No.[No.F.12(59)FD/Tax/2014-10]
-2014 &
de Notification No.F.12(59)FD/Tax/2014-07-2014
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SCHEDULE II
[See sub-section (3) of section 8]
Exemption to Persons or Class of Person
S.No.
1
3
4
5
6
7
8
10
11
12
13
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14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
(i) NAFED
(ii) CONFED
30
31
32
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34
35
36
37
38
39
40
41
42
43
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44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
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67
68
69
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II
of section 8]
Class of Person
Conditions, if any
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SCHEDULE III
[See section 4]
List of Goods Taxable @ 1%
S.No.
Description of Goods
1 Bullions
Rate of Tax %
1
1
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1
1
1
%
Conditions, if any.
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SCHEDULE IV
[See section 4]
Goods Taxable @ 5%
S.No. Description of Goods
1
2
3
4
5 All metal castings and manhole covers made of cast iron casting.
6 All types of yarn other than polyester filament yarn, cotton and
silk yarn in hank and sewing thread and waste.
7 All utensils including pressure cookers, pan, and cutlery but excluding
utensils made of precious metals and stainless steel.
8
9
10
11
12
13
14
15
16
17
18
19
20
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35 Coffee beans, seeds and powder, cocoa pod and beans, green tea leaf
and chicory.
36
37
38
39
40
41
Fly ash
Fried grams
Gabba
Omitted w.e.f 28.07.09
Gypsum in all its forms.
Hand pumps and spare parts and fittings
Omitted w.e.f. 9th March, 2011
Hawan samagri including sambrani
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60
61
62
63
64
65
66
67
68
68A
69
70
71
72
73
74
Dry flower,
Honey
Hose pipe and fittings thereof
Hosiery goods
Bran of cereals except wheat
I.T. products as specified in Part-A of this Schedule.
Ice
Deleted.
All kinds of electric cables including XLPE cables
Jelly filled cables, Optical fibre cables
Industrial Inputs as specified in Part-B of this Schedule
Insulators
Kangri
Kattha
Omitted w.e.f. 9th March, 2011
Kerosine lamp/ hurricane lantern, kerosene wick stove, kerosene
pressure stove, petro-max pressure lamp, galss chimney and petro-max
gas mantle and accessories and parts thereof.
75 Khandasari
76 Khoya/khoa, shrikhand, paneer, cheese, butter and cream skimmed from
milk.
77
78
79
80
81
82
Knitting wool
Lai
Omitted
Lignite
Lime, Lime Stone, clinker and dolomite.
Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa OlefinSulphonate
83 Loi
84 Mat locally known as madur, made wholly or principally of cypercus
corymlosus known as gola mathi, madurkathi or cyperus.
85 Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus
Malaccensis.
86 Medical equipment / devices and implants.
87 Mekhla Chaddar
88 Exclusively moulded platic footwear, hawai chappals and straps thereof
excluding the goods mentioned in Column No.2 of S.No.58 of Schedule I.
89 Murmuralu, pelalu, atukulu
90 Niwar excluding cotton niwar.
91 Non-mechanised boats
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92 Nuts, bolts, screws, fasteners, Fittins for doors, window and furniture
including (1) hinges-butt, piano, narrow, tee, handles for locks, furniture
handles, furniture knobs, drawer channel, furniture fitting, furniture
hinges, furniture catchers, (2) nails, revets, cottor pins, staples, panel
pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse
shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections,
including slotted angles, shelves and accessories, (5) rods, rails,
channels and curtain fittings, (6) tower bolts, handles, aldrops, window
stay, gate hook, door stopper, brackets, card clamp, clips, corners,
washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings,
sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley
wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal
mesh, wire netting and barbed wire
Pizza bread
Plantain leaves
Plastic granules, plastic powder, master batches and scrap
Porridge
Printed materials including diary, calendar etc.
Printing ink excluding cartridges but including toner, aluminium
plate, graphic art film and plaster film.(with effect from
01.04.2006)
Printing ink excluding cartridges but including toner, aluminium
plate, graphic art film and plaster film.(with effect from
09.03.2006)
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111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126 Unmixed Spices including turmeric, dry chillies, methi, ajwain, suwa,
amchoor, asaliya, kathodi, hing (Asafoetida) and sonth in all their forms
(whether loose or in packages) excluding items specifically mentioned in
any other Schedule
126A Cumin seed, aniseed, turmeric, dry chillies, dhaniya. methi, ajwain,
suwa, asaliya, kathodi.(now to be withdrawn vide Notification No.
[No.F.12(59)FD/Tax/2014-13]) dated 14-07-2014)
127
128
129
130
131
133
134
135
136
137
Tapioca
Tea
Textile and fabrics not covered under Schedule I.
Omitted w.e.f 4th April, 2007
Tools including power tools and parts thereof (with effect from
01.04.2006)
Tools including power tools and parts thereof.(with effect from
09.03.2010)
138
139
140
141
142
143
144
145
146
146A
147
148
149
150
151
156 tawa, kadai, tai, sigri, chimta, imamdasta, musali, jhar and chalani made
from other than the iron or steel
157 Ropes made of natural fibres.
158 felt, non-woven fabrics and its products.
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159 Unbranded household plastic goods namely comb, jug, soapcase, mug,
photo-frames, patta, chhalani, lunch box, pencil box, bottles, trays,
tokaras including baskets, mats, basins, tubs and drums provided that
per item price does not exceed rupees two hundred.
160
161
162
163
164
165
166
167
168
Diamond bits.
Omitted w.e.f. 1-1-2011
Omitted w.e.f.9-12-2009.
Gharwan/Gharav Marble.
Omitted
Crowbar
Water tanker for supply of water
CFL Bulb
Marble Powder, Karezi and Chips
Timber of Safeda and Adusa
Flour mill of motor capacity exceeding 2 HP and its components
excluding motor
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198 Supplementary nutrition food e.g. Panjiri (Sattu), Halwa premix (Deshi
Sweet) and Upma premix (Namkin)w.e.f. 01.11.2010
199 Tent, Tripal
200 Automobile Bodies
201 Stainless steel wire and stainless steel wire rod (with effect
from 01.04.2006)
Stainless steel wire and stainless steel wire rod (with effect
from 15.04.2011)
202 Cooked food including snacks other than those mentioned in any
other Schedule and prepared hot tea except when sold in hotels
categorized as three star and above and heritage hotels
categorized as Classic and Grand by Government of India or
hotels or heritage hotels categorized as equivalent to the
categories mentioned above, by a committee constituted for this
purpose by the State Government.
203 Handicrafts, statues, blue pottery and puppets having sale price
more than Rs. 1000/- per item.
204 Textile furnishings having sale price of more than Rs. 100/- per meter or
per piece or per set, as the case may be, other than handloom
furnishings
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205 Textile shirting and suiting having sale price of more than Rs. 500/- per
meter
206 Textile fabrics impregnated, coated, covered or laminated with
plastics, PVC leather cloth synthetic leather
207 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon
208 All types of oil cake but excluding cottonseed oil cake
209 Dhaniya other than in whole form
NOTE: For any of the goods included in Schedule IV including Part-A and Part-B, which are covered in t
importance as specified in section 14 of the Central sales Tax Act, 1956, the rate of tax shall be such a
schedule VI appended to the Act.
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DULE IV
ction 4]
able @ 5%
Rate of Tax %
Conditions, if any.
5
5
5
5
Substituted vide Notification No.
[No.F.12(59)FD/Tax/2014-69 dated
5 18th July 2014
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
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5
5
5
5
5
5
5
5
5
5
5
5
Subject to the provisions of section
4 97A of the Act
Subject to the provisions of section
5 97A of the Act
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Substituted vide
Notification No.
[No.F.12(59)FD/Tax/201
4-69 dated 18th July
2014
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
Subject to the provisions ofsection
4 97A of the Act. (Substituted vide
Notification [No.F.12(59)FD/Tax/201469 dated 18th July 2014)
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
For the period from 01-04-2006 to
5 07.05.2006
5
5
5
5
5
5
5
5
5
5
5
When sold to Central Government(s)/
5 Undertaking(s)/ Corporation(s)
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5
5
5
5
5
5
5
5
5
When sold for use in Integrated Child
4 Development Services Scheme (ICDS)
5 When sold for use in Integrated Child
Development Services Scheme (ICDS)
5
Subject to the provisions of section
97A of the Act.
5
newly inserted vide Notification No.
5 [No.F.12(59)FD/Tax/2014-13]
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SCHEDULE IV
Part - A
( See S. No. 65 of Schedule IV )
Goods under Category of IT Products
Sl. No.
Description
1 Word processing machines, Electronic typewriter
2 Electronic calculators
3 Computer system and peripherals, networking items for LAN and
WAN including wired and wireless switch, routers, modem,
webcams, IP surveillance system, computer printers including
multifunctional devices and electronic diaries
4 D C Micromotors, Stepper motors of an output not exceeding 37.5
watts
5 Uninterrupted Power Supply (UPS)
6 Permanent magnets and articles intended to become permanent
magnets (ferrites)
7 Electrical apparatus for line telephony or line telegraphy, including
line telephone sets with cordless handsets and tele
communication apparatus for carries-current lien systems or for
digital line systems, video phones.
8 Microphones, multimedia speakers, headphones, earphones and
combines microphone / speaker sets.
9 Telephone answering machines
10 Prepared unrecorded media for sound recording or similar
recording of other phenomena including Compact Disc (CD and
Digital Versatile Disc (DVD)
11 IT software or any media
12 Transmission apparatus other than apparatus for radio
broadcasting or T V broadcasting, Transmission apparatus
incorporating reception apparatus, cellular telephones.
13
14
15
16
17
18 Printed Circuits
19 Switches, connectors and Relay for up to 5 amps at voltage not
exceeding 250 volts, electronic fuses
20 Data/ Graphic Display Tubes, other than TV Picture tubes
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Rate of Tax %
5
5
5
5
5 Deleted vide vide Notification No.[No.F.12(59)FD/Tax/2014-13]
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
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SCHEDULE IV
Part - B
(Sec S. No. 69 of Schedule IV)
Goods under Category of Industrial Inputs
Sl. No.
Description of goods
1 Animal (including fish) fats and oils, crude, refined or purified
2 Glycerol, Crude, glycer of waters and glycerol lyes
3 Vegetable waxes (other than triglycerides), beeswax, other
insect waxes and spermaceti, whether or not refined or coloured,
4 Animal or vegetable fats boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert
gas
5 Liquid glucose (non-medicinal), Dextrose Syrup.
6 Denatured ethyl alcohol of any strength
7 Manganese ores and concentrates, including ferruginous
manganese ores and concentrates with manganese content of
20% or more, calculated on dry weight
8
9
10
11
12
13
14
15
16
17
18
19
20
Benzole
Toluole
Xylole
Naphthalene
Phenols
Creosote oils
Normal Paraffin
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31
32
33
34
Butadine
Fluorine, Chlorine, Bromine and Iodine
Sulphur, sublimed or precipitated, colloidal sulphur
Carbon (carbon blacks and other forms of carbon not elsewhere
specified or included)
Aluminium hydroxide
Chromium oxides and hydroxides
Manganese oxides
Iron oxides and hydroxides,
Cobalt oxides and hydroxides, commercial cobalt oxides
Titanium oxide
Lead oxides, Read lead and Orange lead
Hydrazine and hydroxylamine and their inorganic salts other
inorganic bases, other metal oxides, hydroxides and peroxides
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Silicon carbides
Calcium carbides
Ethylene, Propylene,
Cyclic Hydrocarbons
Halogenated derivatives of Hydrocarbons
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons,
whether or not halogenated
84 Methanol
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Nitrile-function compounds
Diazo-, Azo- or azoxy-compounds
Organic derivatives of hydrazine or of hydroxylamine
Organo-sulphur compounds
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and
their Derivatives
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168 Paper self adhesive tape and printed wrappers used for packing.
169 Partially orient yarn, polyester texturised yarn and waste thereof.
170 Polyster staple Fibre & Polyster Staple Fibre Fill.
171 Polyester Staple Fibre waste.
172 Sacks and bags, of a kind used for the packing of goods of jute,
or of other textile bast fibres.
173 Carboys, bottles, jars, phials of glass, of a kind, used for the
packing goods, stoppers, lids and other closures, of glass.
174 Stoppers, caps and lids (including crown corks, screw caps and
pouring stoppers) capsules for bottles, threaded bungs, seals
175
176
177
178
179
180
181
182
183
Ferro alloys
Zinc Oxide
Jute Yarn, Jute Cloth and Jute twine and Jute sheets
PP/HDPE Woven sacks, PP / HDPE Fabrics
Hessian cloth
Camphor
Woven Label Tapes
Empty cylinders of LPG
Natural Gas in Liquefied or Gaseous state ( except LPG, propane
and Butane)
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
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205
206
207
208
209
210
211
212
Deleted.
Threads including fire resistence thread
Wooden Heel
Buttons, Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace
213
214
215
216
217
218
219
220
221
222
Antisatic Insole
Barely Malt
Omitted w.e.f. 9-3-10
Omitted w.e.f. 1-1-2011
Omitted w.e.f. 1-1-2011
Stainless steel ingots, billets, blooms, flats, flat bars.
Rectified spirit.
Omitted w.e.f. 1-1-2011
Abrasives and emery stone.
Copper wire including super enameled copper wire, submersible
copper winding wire and double cotton covered copper wire.
230 Double paper covered (DPC) and super enameled (SEM) wire and
strips of copper and aluminum
231
232
233
234
C.R.G.O./Electrical lamination
Cork sheet
Sleevings
H.V./L.V. coil of copper and aluminum
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235 Non ferrous metal sheet (including foil), circle, wires, strips and
scrap
236
237
238
239
240
241
242
243
Investment powder.
Acetone.
MIBK (Methyl Iso Butyl Ketone).
MEK (Methyl Ethyl Ketone).
NBA (Normal Butyl Alcohol).
Ethyl Acetate.
Butyl Acetate.
IPA (Iso Propyl Alcohol).
DAA (Di Acetone Alcohol).
Pthalic Anhydride.
Maleic Anhydride.
Pentaerythritol.
Hexamine.
CNSL RESIN (Cashew Nut Shell Liquid Resin).
Industrial lacquers.
Perforated sheets.
Latex Foam.
Saw dust.
Tumba seed, Nimoli and Karanj.
Plaster of Paris.
Calcined magnesite and Magnesium Chloride
Omitted w.e.f. 9-3-10
Gelatin and gelatin capsule.
Toluene, O-xylene and Mix-xylene
Omitted w.e.f 25th Feb 2008
CBFS (Carbon Black Feed Stock)
C-9 (Known by whatever name)
Omitted w.e.f. 9th march, 2011
Liquid Hydro Carbon Manufactured from plastic waste
Sugarcane
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NOTE 2: For the interpretation of entries related to chemicals mentioned in Part B of this
schedule, generally, the rules for the interpretation of the provisions of the central excise Tariff
Act, 1985, read with Explanatory notes as amended from time to time, shall apply subject to
any order passed under Section 36 of the Rajasthan Value added Tax Act, 2003.
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uts
Rate of Tax %
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
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5
5
5
5
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SCHEDULE V
[See section 4]
Goods Taxable @ 14% (Genreral Rate)
S.No.
1
2
3
4
5
6
9
10
11
12
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13
14
15
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16
17
18
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19
20
21
22
23
24
25
26
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27
28
29
30
31
32
33
34
35
36
37
38
39
40
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41
42
43
44
45
46
47
48
49
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50
51
52
53
54
55
56
57
58
59
60
61
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62
63
64
65
66
67
68
69
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70
71
72
73
74
75
76
77
78
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SCHEDULE V
[See section 4]
Goods Taxable @ 14% (Genreral Rate)
Description of Goods
All types of synthetic adhesive, polymide adhesive, resin adhesive, adhesive solution e.g.
araldite, quick fix, bontite, elfy.
Air purifiers and cupboard fresheners, perfumes and deodorizers, whether odourless or
with odour.
Aluminium composite panel (including composite panel made of any other material) and
aluminium containers for compressed gas or liquefied gas.
Anti-freezing preparations and prepared de-icing fluids.
Artificial flowers, foliage, fruit and parts thereof and articles made of artificial flowers,
foliage or fruit.
(i) Arms, ammunitions and parts and accessories thereof.
(ii) Explosives, pyrotechnic products, pyropheric alloys, certain combustible preparations
excluding safety matches.
Articles made of aluminium, brass, bronze, copper, cadmium, lead, white metal,
german silver or zinc other than specified in any other Schedule. Deleted vide
Notification No.F.12(59)FD/Tax/2014-79 dated 30-07-2014
Articles made of ivory, horn, coconut shell, straw, bamboo, cane, rosewood,
sandalwood and other woods other than specified in any other Schedule.
Deleted vide Notification No.F.12(59)FD/Tax/2014-79 dated 30-07-2014
Batteries of all types including batteries used in tractor, excavator, earth moving
machines and other machines
Bitumen of all kinds.
Brushes of all types including shaving brush, hair brush, nail brush, eyelash brush, tooth
brush, paint brush, shoe brush, toilet brush and dusting brush except wire brush.
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(i) Camera of all kinds including still image camera, video camera, video camera
recorders, digital camera and parts and accessories thereof.
(ii) Photographic enlargers, flash light apparatus, photographic lenses, photo blocks,
photo albums, stamp albums, photo mounts, studio backgrounds
including lighting control reflectors, tri-reflectors, modifiers, backgrounds, curtains, studio
lights and parts and accessories thereof. (iii) Photo films, rolls and plates. (iv)
Photographic goods including photographic chemicals and photographic papers.
(v) Cinematographic equipments including video cameras, projectors, over-head
projectors, enlargers, plates thereof, sound-recording and reproducing equipments and
parts and accessories thereof, cinematographic lenses, exposed films,filmstrips, arc or
cinema carbons and cinema slides
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(i) Duplicating machines, photo copying machines of all types including duplicators, any
other apparatus for obtaining duplicate copies, cartridges and parts and accessories
thereof.
(ii) Lamination machine and spiral binding machine. (iii) Bar coding machine. (iv) Biometric machine, EPBX system, time punching machine and electrical paper cutting
machine.
(v) Equipments and apparatus including franking, address-printing, tabulating, sales
register (v)equipments and apparatus including franking, address-printing, tabulating,
sales register machine, cash register machine, cheque or draft writing machine,
accounting machine, statistical machine, indexing machine, card punching machine,
paper shredding machines and fax machine.
(i) Electric bulbs, tube lights, ballasts for discharge lamps or tubes and parts thereof,
other type of lights such as chandeliers, hanging lights, tablelamps, false ceiling lights,
concealed lights, gate lights, garden lights, decorative lights, high mast lights, search
lights, spot lights and parts thereof (excluding CFL & LED bulbs).(ii) Electric fan, fresh air
fan, exhausts fan, cabin fan, table fan, pedestal fan, railway carriage fan and air
circulators.
Fireworks and crackers of all kinds including coloured matches.
Floor coverings made of plastic, rubber or any other synthetic material.
Floor wipers and floor mops of all types.
(i) Footwear made of leather.
(ii) Footwear made of material other than leather (excluding hawai chappals and straps,
exclusively moulded plastic footwear and footwear having maximum retail price less than
Rs. 500/- per pair and desi Juthiyan)
Fur, skin with fur and articles made of fur and skin.
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Furniture made from any material whether sold in assembled form or unassembled
form but ready to assemble whether finished or unfinished or semi finished (including
office furniture and plastic moulded furniture but excluding mudhas made of sarkandas).
Explanation:- slotted angles, gussets, plates, panels and strips which when assembled
form furniture or equipments, shall be deemed to be furniture or office equipments as the
case may be, for the purpose of this item.
Gas geysers, gas stoves, cooking range, gas bhatti and other stoves, burners, gas cap,
regulators, gas compressor, gas tubes, gas valves and other parts and accessories
thereof.
Gases liquefied or not, other than those specifically mentioned in any of the Schedules.
Gift articles, decorative articles, shields, mementoes.
Diesel generator set, alternator of all kinds and parts thereof.
Glow sign boards and neon sign boards.
(i) Health fitness and gymnastics equipments. (ii)Fat losing belts, body vibrating items,
acupressure machines, morning walker and such items.
Insulated wares and such other items used at the time of sale for the convenience of the
customers including carry bags.
Kitchen ware including glass ware, heat resistant cookware, non stick cookware,
casserole made of any material and modular kitchen and baskets thereof.
Life-jackets and life-belts.
Lifts, elevators, hoists and escalators whether operated by electricity, hydraulic power,
mechanical power or steam.
Liquefied petroleum gas (other than domestic use).
(i) Lubricant oil, grease, brake oil and coolant.(ii) Lubricating preparation including
cutting oil, nut- bolt release preparations, anti rust or anti corrosion preparations
and mould release preparations based on lubricants and preparation of a kind used for the
oil and grease treatment.
(i) Mattresses of coir or bonded rubber or foam or springs, air and foam pillows,
feather filled pillows, pouffes and cushions and sleeping bags.
(ii) All types of sheets made of foam or plastic foam or any other synthetic foam and
articles made thereof but excluding packaging material (Substituted vide Notification No
F.12(59)FD/Tax/2014-79 dated 30-07-2014)
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Perambulator including push chair for babies and spare parts, accessories and
components thereof.
(i) Plant and machinery of all kinds worked by electric power, nuclear power,
hydro-dynamic and steam power, diesel or petrol, furnace oil, kerosene, coal including
coke and charcoal and any other form of fuel or power and parts and accessories thereof
(excluding goods specifically mentioned in any other Schedule).
(ii) Hot mix plant, paver finishing machine and road roller.
Rolling shutters and collapsible gates whether operated manually, mechanically or
electrically and their parts.
Rope and rassi, iron ropes including twine, cordage, ropes and cables, whether or not
plaited or braided and whether or not impregnated, coated, covered or sheathed
with rubber or plastic (excluding rope made of natural fiber).
Rubber products, synthetic rubber products and products made of mixture of
natural rubber and synthetic rubber not mentioned in any other Schedule.
Statue made of marble, stone, metal and any other material (excluding
idols of deities made of stone or marble or clay or plaster of paris and clay
lamps).- (DELETED vide Notification No F.12(59)FD/Tax/2014-79 dated 30-07-2014)
(i) Sanitary ware of every description, wash basins, pedestals, bidets, water closet
pans, flushing cisterns, urinals, commodes, sinks and bath tubs of all material. (ii) All
kind of bath fittings and fixtures, taps, valves and cocks, showers, mixtures and other
bathroom accessories and parts thereof.
Sanitary napkins, baby napkins, freshener tissue napkins and diapers of all kinds.
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Saccharine.
Sheet of pvc including pvc sheet printed with design.
Security systems, cctv-camera, infra-red camera and apparatus, GPS and tracking
systems, fire alarm and theft alarm.
Strong room or vault doors and ventilators, armored or reinforced safes, strong boxes and
doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers, locker cabinets
and steel almirah.
Suit cases, brief cases, travelling bags (plastic moulded or not), dispatch cases, purses,
hand bags, vanity bags, vanity cases and vanity boxes, strolly and soft luggage articles.
(i) Talcum powder, prickly heat powder, sandalwood powder including their medicated
and antiseptic preparations whether allopathic, ayurvedic, homeopathic or unani.
(ii) Shampoo of all varieties and forms, hair and body cleaning powder, cream, lotion or
liquid and hair grooming products including their medicated and antiseptic
preparations
whether
allopathic,
ayurvedic, homeopathic or unani.
(iii) Hair oil including almond oil, amla oil, sandalwood oil and other oils like keo karpin,
hair & care, dabur-vatika and their medicated and antiseptic preparations whether
allopathic, ayurvedic, homeopathic or unani; coconut oil packed
in small containers upto 200 ml. (Substituted vide Notification No F.12(59)FD/Tax/2014-79
dated 30-07-2014)
(v) Make-up articles, lipsticks, nail polishes, nail varnishes, nail paints, nail polish
removers, eye liners, eye lashes, eye and lip makeup reparations, manicure and
pedicure materials and equipments.
(vi) Personal deodorants and anti-perspirants, perfumes and other bath
preparations, scents, snow and cream, eau de cologne, solid colognes, complexion
rouge, hair dyes & color, hair fixtures, hair sprayers, hair removers, hair creams and
similar products whether medicated or not.
(vii) Tooth paste, tooth powder,
dentifrices, mouth washes whether medicated or not and tongue cleaner.
(viii) Professional beauty care equipments.
(ix) Shaving sets, safety razors, razor blades,
razor cartridges, shaving reams, foam, gel, soap, after shave lotion. Pre-shave, shaving or
after shave preparations
Timber and wood (excluding timber of safeda, adusa and fire wood).
Explanation:- Timber includes all kinds of wood, logs, planks, rafters of any size or variety.
Torch light and its bulbs excluding solar and LED torch (Substituted vide Notification
No F.12(59)FD/Tax/2014-79 dated 30-07-2014)
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(i) Traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like,
with outer surface of leather/ composition leather/ patent leather.
(ii) Bags and cases, belts, wallets, satchels, jewellery box, articles of apparel and clothing
accessories of leather/composition leather like jackets and gloves, mittens, mitts.
(iii) Articles of leather/composition leather used in machinery or mechanical appliances
or for other technical uses other than leather belting for machinery.
Tyres, tubes and flaps of vehicles including hydraulic excavators, heavy loader, wheel
loading shovel and such other equipments (other than tyres, tyre tubes and flaps of
bicycles, tri-cycles, cycle rickshaws, tractors, power tillers, threshers and harvesters, and
wheel- chairs).
Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally
insulated flasks, containers and vessels including thermoses, thermal jugs, ice buckets,
ice boxes, ice bags, tins and receptacles to keep food or beverages or other articles hot or
cold and components and parts thereof.
(i) Watches, clocks, time-pieces (whether or not in combination with any other
devices), stop watches, time switches, mechanical-timers, time-records, auto print
time punching clocks, time-registers, instrument panel clocks of all kinds including all
such electronic devices and parts and accessories thereof. (ii) Watch bands, watch
bracelets, watch chains and watch straps.
Water purifier, water filter of all types and descriptions including RO System.
Water coolers, hot-cold water dispenser and such other
product including parts and accessories thereof.
Weighing bridge including parts and accessories thereof.
X-ray film and films and paper used in CT scan, MRI, Sonography and other medical
equipment.
Goods not covered in any other Schedule appended to the Act
or under any notification issued under section 6 of the Act. (Substituted vide
Notification No F.12(59)FD/Tax/2014-79 dated 30-07-2014)
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)
Rate of Tax % Conditions, if any.
14
14
14
14
14
newly inserted
vide notification
no.
[No.F.12(59)FD/Ta
x/2014-14] dated
14-07-2014
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14
..DO..
14
..DO..
14
..DO.. Followed by
changes vide
Notifications No.
[No.F.12(59)FD/Ta
x/2014-70] dated
18-07-2014
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..DO..
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SCHEDULE VI
[See Section 4(5)]
Goods Taxable at Special Rates
S.No.
1
2
3
Rate of Tax
(%)
18
20
30
20
4
5
65
26
6
7
Opium.
Goods of Special importance as specified in section
14 of the Central sales Tax Act, 1956, except the
goods specified elsewhere in this Schedule or
included in Schedule-I or in Schedule-III
appended to the Rajasthan Value Added Tax Act,
2003. (Substituted vide Notification No.
F.12(94)FD/Tax/2007-4 dated 13th June 2014)
50
5
15
9
10
15
15
11
12
13
Aerated water
Aviation turbine fuel
Pan Masala
15
20
65
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14
15
Oilseeds
(inserted vide Notification No.
[No.F.12(59)FD/Tax/2014-15]dated 14-7-2014)
2.5
16
17
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Rates
Conditions, if any
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