SCHEDULE I See S 150 Rajasthan VAT Rates
User Manual: I-See S 150
Open the PDF directly: View PDF 
.
Page Count: 53
Schedule I
1
SCHEDULE I
[See sub-section (1) of section 8]
Goods Exempt from Tax
S.No.
Description of Goods
Conditions,
if any
1
2
3
1.
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.
Hand-driven 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; 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).
(b) Animal driven agricultural implements:
1. Plough including disc-plough; 2.Teeth of the plough; 3.
Harrow; 4.Cultivator; 5.Seed drill, fertilizer drill, seed-cum-
fertilizer drill; 6.Tiller with or without seeding attachment;
7.Landleveller or scoop; 8.Chaff cutters and their parts (except
bolts, nuts and springs); 9. Axles and rims of animal-driven
vehicles; 10. Persian wheel and spare parts; 11.Roller; 12.Yoke;
13. Planter; 14. Plank or float; 15.Ridger; 16.Ditcher; 17. Bund
former; 18.Thrasher or palla; 19. Transplanter; 20. Reaper;
21.Mower; 22.Sugar cane crusher; 23. Cane juice boiling pan
and grating; 24. Cart.
(c) Tractor or Power Driven Agricultural Implements:
1. Thrasher. 2. Chaff cutters and their parts (except bolts,
nuts and springs). 3. Winnower. 4. Disc plough. 5.
Cultivator. 6. Harrow. 7. Tillers with or without seeding
attachments. 8. Seed drills. 9. Land levellers. 10. Trolley of
tractor.
2.
Aids & implements used by handicapped persons/ Artificial
Hearing Aids, Artificial Limbs, Audiometer, Braille writer,
Braille Typewriter, Braille Shorthand Writer, Braille frame,
Braille Instrument, Braille Thermometer, Braille
Lactometer, Braille Barometer, Braille printing machine,
Braille paper, Braille books, Braille slate and Braille watch,
Crutches and calipers for disabled persons, Speech trainer,
Tricycle used by disabled persons, Wheeled chair used by
disabled persons.
3.
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.
4.
Betal leaves
5.
Books, Workbooks prescribed by any Board of School
Education or University or used for educational purpose,
periodicals and journals including maps, charts and globe
Books and periodicals & journals including maps charts and
globe
Substituted vide Not. No. F.12 (59)
FD/Tax/2014-10, dated 14.07.14 wef
01-04-2006
Subject to the provisions of section
97A of the Act
Schedule I
2
6.
Charcoal
7.
Coarse grains namely maize, jowar, bajra and flour thereof
8.
Condoms and contraceptives
9.
Cotton & silk yarn in hank
10.
Charkha, Amber Charkha, Handlooms and their parts and
accessories Handloom fabrics and Gandhi Topi, All kahdi
garments/ goods and made ups.
Explanation - For the purpose of this entry 'Khadi' means
any cloth woven on handloom from yarn handspun in India.
11.
Curd, Lussi, butter milk & separated milk.
12.
Electrical energy
13.
Earthen pot
14.
Fire wood except Casuarinas and Eucalyptus timber; gobar
ke kande and solid briquettes made of agricultural waste.
15.
Fresh milk and pasteurized milk other than UHT milk and
skimmed milk powder
16.
Fresh plants, saplings and fresh flowers including mahua
flowers.
17.
Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds
18.
Fresh vegetables and fruits except when sold by a company
registered under Companies Act, 1956.
Amended vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
19.
Garlic, ginger, dried vegetables e.g. kair, sangari but
excluding chilies, when not sold in sealed containers
20.
All bangles (except those made from precious metals), lac,
its dana and products, chapadi, bairja and glass chattons.
21.
Human Blood & blood plasma
22.
Indigenous handmade musical instruments, components and
parts thereof
23.
Kumkum, Bindi, Alta & 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
24.
Meat, fish, prawn & other aquatic products when not cured
or frozen, eggs, livestock and animal hair
25.
National flag
26.
Organic manure
27.
Non-judicial stamp paper sold by Govt. Treasuries, postal
items like envelope, postcard etc. sold by Govt. rupee note
& cheques.
27A
Crowbar (sabbal)
Deleted vide No.F.12(22)FD/
Tax/10-80, Dated 09-03-2010
28.
Raw wool and waste thereof
29.
Semen including frozen semen
30.
Slate and slate pencils
31.
Silk worm laying cocoon & raw silk.
32.
Tender green coconut and watery coconut.
33.
Toddy, Neera and Arak
34.
Bread (branded or otherwise) Excluding pizza bread
35.
Salt (branded or otherwise)
36.
Water other than aerated, mineral, distilled, medicinal, ionic,
battery, de-mineralized water and water sold in container.
37.
Pappad, Pappad-Khar, Bari and Mangori
38.
Goods taken under customs bond for re-export after
manufacturing or otherwise
39.
Textile and fabric on which additional excise duty was
leviable but exempted by the Government of India.
Textile and fabric on which additional excise duty was
leviable but exempted by the Government of India which
was subsequently omitted by the Finance Act, 2011 (Central
Act No. 8 of 2011) from schedule I to the Additional duties
of Excise (Goods of special Importance) Act, 1957.
Textile and fabric on which additional excise duty was leviable but
exempted by the Government of India which was subsequently omitted
by the Finance Act, 2011 (Central Act No. 8 of 2011) from Schedule I of
the Additional Duties of Excise (Goods of Special Importance) Act,
Amended vide Not. No. F.12(46)FD /
Tax / 2011-06, Dated 15.04.2011
w.e.f. 8.4.11
Further Substituted vide Not. No.
F.12 (59) FD/Tax/2014-10, dated
14.07.14
Schedule I
3
1957, except goods mentioned in entry no. 204 and 205 of Schedule IV
of this Act
40.
Tobacco on which additional excise duty was leviable but
exempted by the Government of India.
Deleted vide Not. No. F. 12(40)FD/
Tax/ 07-01, dated 04.04.2007
41.
Sugar on which additional excise duty was leviable but
exempted by the Government of India.
Sugar on which additional excise duty was levialbe but
exempted by the Government of India which was
subsequently omitted by the Finance Act, 2011 (Central Act
No. 8 of 2011) from schedule I to the Additional duties of
Excise (Goods of special Importance) Act, 1957.
Amended vide Not. No. F.12(46)FD /
Tax / 2011-06, Dated 15.04.2011
w.e.f. 8.4.11
42.
Kirpan
43.
Prasdam by religious institutions panchamritam, namakatti
and vibhuti.
44.
Rakhi and Sacred thread, commonly known as yagyopavit,
harmala (mala made of cotton/silk/zari yarn), mod, turra,
kalangi, embroidery or zari articles, that is to say, imi, zari,
kasab, salama, dabka, chumki, gota, sitara, naqsi, kora, glass
bead, badla and mangalsutra.
45.
Religious pictures not for use as calendar, religious pictured
tiles, Panchang and idols of deities made of stone or marble
46.
Chalk stick and Takhti and unbranded school bags upto Rs.
200/-, 500/-
Amended vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
47.
Idols made of clay or plaster of paris and Clay lamps
48.
Muddhas made of sarkanda, moonj, ban and its rope and
basket, phool buhari jhadoo and Unbranded broomsticks.
49.
Puffed rice, commonly known as Muri, flattened or beaten
rice, commonly known as Chira, parched rice, commonly
known as khoi, kheel, murmura, poha parched gram and
makki ka poha.
50.
Husk including groundnut husk
51.
Leaf plates and cups-pressed or stitched
52.
Kites, manja and charkhi
53.
Kuttu, Kangani, Singhada, Rajgira including atta thereof,
Sanwakhya and Sabudana
54.
Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti,
pooja ka chopda, shankh, roli and moli
55.
Handicrafts, statues, blue pottery and puppets having sale
price upto Rs. 1000/- per item.
Handicrafts including blue pottery and puppets
Subject to the provisions of section
97A of the Act
Substituted vide Not. No.F.12(59)FD/Tax/2014-
76,dated 30.07.14 wef 14-07-2014
56.
Seeds of grass, vegetables and flowers; truthfully labeled
seeds and seeds certified by the certification agency under
the Seeds Act, 1966 (54 of 1966), when sold in sealed bags
or containers.
57.
Rajasthani audio/video music cassettes including CD and DVD
58.
All kinds of footwear (excluding footwear made of leather)
having maximum retail price less than Rs. 300/- 500/- per
pair, and Deshi Juthiyan.
w.e.f. 28.07.2009
Amended vide Not. No. F.12 (25) FD
/ Tax / 11-167, dated 23.03.2011
59.
Razai up to Rs. 750 / - and razai cover up to Rs. 150/- per
item.
Rajai, Handmade Cotton Filled Gadde (Mattresses) and
Pillow
(Re)Amended vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
60.
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.
60A
Asbestos cement sheets and bricks having contents of fly
ash 25% or more by weight.
(1) The goods shall be entered in the
Registration Certificate of the selling
dealer;
(2) The exemption shall be for such
Schedule I
4
goods, manufactured by the dealer
who commences commercial
production in the State by
31.12.2006.
(3) The exemption shall be availiable
up to 23.01.2010
61.
Country liquor
When not sold in Bar, Restaurant or
Hotel.
62.
Cottonseed oil cake.
Subject to the condition of entry in
Registration Certificate of the selling
dealer.
Deleted vide No.F.12(22)FD/Tax/10-
80, Dated 09-03-2010
63.
Old jute bags and old HDPE bags.
Subject to the condition of entry in
Registration Certificate of the selling
dealer.
64.
Handmade soap.
Deleted vide Not. No. F.12 (63)
FD/Tax/ 2005-77, Dated 11.08.2006
65
Toys upto Rs. 300/- per item but excluding all kinds of
electronic toys.
66
Blood bags.
67
Mica
68
Pillow cover up to Rs.25/- per item.
69
Articles of marble up to Rs. 300/- per item.
70
Niwar made of cotton.
71
Saree fall.
72.
Products and medicines manufactured in the Goshalas from
gobar and Gomutra.
73
Bura and mishri.
74
Makhana, Batasha and Sugar Toys.
Subject to entry in Registration
Certificate of the Selling dealer.
75
Bio-fertilizers.
76
Incense sticks commonly known as agarbatti, dhupkathi or
dhupbatti.
77
Guar Seed, Guar Refined Dal or split, Guar Gum Powder,
Dhencha and Punwad.
78
Ratanjyot
79
Crude bio-diesel and 100% bio-diesel (B 100)
80
Helmet
81
Unstitched bed sheet
82
Woven label tapes, elastic nylon/fabric tapes and laces
83
Tilpatti
84
Textile Screen design
85
Gulkand and Gulabjal.
86
Gamchha
87
Blanket
88
Hand Cart
89
Gobar Gas Plant and its components including machinery
used in gobar gas plants i.e. (i) Gobar Gas Holder, (ii) Guide
Frame for Gobar Gas Holder and (iii) Gobar Gas Burner.
90
Non electrically operated hand tools i.e. gurmala, karni,
sawal, gunia, randa, basula, iron, chhini, firma for repair of
shoes, hair cutting machine, coal based iron-press and iron-
wire brush.
91
Wooden hand blocks for textile printing.
92
ISI marked kerosene stove and wick stove.
93
Domestic solar cooker.
94.
Handmade soap
For the period 01.04.2006 to
10.08.2006
95
Asbestos cement sheets and bricks having contents of fly
ash 25% or more by weight.
Deleted Vide Not. No. F.12(28) FD/Tax/2007-135,
(i) For the period 01.04.2006 to
04.07.2006 subject to entry in the
Registration Certificate of the selling
dealer.
Schedule I
5
Dated 09.03.2007
(ii) For the period 05.07.2006 to
08.03.2007 on the condition that,
(i) the goods shall be entered in the
registration certificate of the selling
dealer.
(ii) The exemption shall be for such
goods, manufactured by the dealer
who commences commercial
production in the State by 31.12.2006.
96
Liquified petroleum gas for domestic use.
97.
Newsprint.
w.e.f. 08.07.2009
98.
De-oiled rice bran.
w.e.f. 08.07.2009
Deemed to have been substituted vide
Not. No. F.12 (59) FD/Tax/2014-10,
dated 14.07.14 wef 01-04-2006
Subject to the provisions of section
97A of the Act
99.
Herb, bark, dry plant, dry root commonly known as
jari-booti, and dry amla
w.e.f. 08.07.2009
100.
All kinds of sarees including sarees made of silk fabric and
fabric imported from outside India with or without various
kind of ornamental work.
w.e.f. 01.04.2006
101
Isabgoal and its husk
w.e.f. 15.07.2009
102.
Gur, jaggery and edible variety of rab gur
w.e.f. 28.07.2009
103
All kinds of Towels having maximum retail price upto Rs.
200/- per towel.
w.e.f. 28.07.2009
104
Rice Bran
w.e.f. 28.07.2009
105
Unfried potato chips.
w.e.f. 28.07.2009
106
Battery driven motor vehicle
w.e.f 9-03-2010
107
Solar energy equipment
w.e.f 9-03-2010
108
Mehandi cone
w.e.f 9-03-2010
109
Beehive, Bee-colony, Bee-box
w.e.f 9-03-2010
110
Rudraksh
w.e.f 9-03-2010
111
Cottonseed oil cake.
Subject to the condition of entry in
Registration Certificate of the selling
dealer.
Inserted vide No.F.12(22)FD/Tax/10-
104, Dated 31-03-2010
112
Commercial LPG used for Cremation, Equipments of
cremation including parts and accessories, thereof, used in
cremation through LPG or electrical energy.
When purchased by such cremation
centres which are open to all sections
of the Society.
Inserted vide Not. No. F.12 (77)
FD/Tax/ 2010-70, dated 06.09.10
113
Tamiflu (Medicine for Influenza A (H1N1))
Oseltamivir (Medicine for Influenza A (H1N1))
Amended vide Not. No. F.12 (105)
FD/Tax/ 2010-82, dated 07.10.10
114
All Kinds of building stone, excluding all kinds and forms
of Kota Stone , Marble and Granite
Inserted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
115
Grit, ballast including Gitti and Kankari
Inserted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
116
Morram
Inserted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
117
Bajari including reta and River Sand
Inserted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
118
Kiln Bricks
Inserted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-109, dated 31.12.10
119
UHT milk
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
120
Handmade Woolen Carpet
All Kinds of Handmade Carpets
(Re)Amended vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
121
Namada
Inserted vide Not. No. F.12 (25)
Schedule I
6
FD/Tax/ 11-128, dated 09.03.11
122
Handspun woolen yarn
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
123
Saji
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
124
All types of pulses whether whole, split or broken form
including besan thereof
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
125
Paddy, Rice, Wheat, Atta of Wheat including fortified Atta
of Wheat, Maida, Suji and Wheat Bran
(Re)Amended vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
126
Kerosene oil sold through PDS
Amended Vide Not. No. F.12(89)FD/Tax/2007-24, Dated-
29.06.2011
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
127
Cooked Food
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
128
Tawa, kadai, Tai, Sigri, Chimta, Imamdasta, Musali, Jhar
and Chalani made from iron and steel
Box, Kothi, Sandook, Peti, Milk Can, Tawa, kadai, Tai,
Sigri, Chimta, Imamdasta, Musali, Jhar, Chalani Chhajla,
Saankal (Chain) and Buckets made from iron and steel
(Re)Amended vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
129
Chakala, Belan and Gas Lighter
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
130
Multani Mitti
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-128, dated 09.03.11
130A
Handmade paper and its products
Inserted vide Not. No. F.12 (25) FD /
Tax / 11-159, dated 15.03.2011
130B
Gulal and Pichkari
Inserted vide Not. No. F.12 (25) FD /
Tax / 11-159, dated 15.03.2011
131
132
Bhang and Lanced Poppy head
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-129, dated 09.03.11
w.e.f. 01.04.2011
133
Sanitary Napkin of "free days" brand sold under the NRHM
scheme
Inserted vide Not. No. F.12 (15)
FD/Tax/ 12-116, dated 26.03.12
w.e.f. 26.03.2012
134
Stone Dust
Inserted vide Not. No. F.12 (15)
FD/Tax/ 12-116, dated 26.03.12
w.e.f. 6.03.2012
135
Plant and Machinery including parts thereof, used in
generation of Electricity, from-
(a) Solar Energy;
(b) Wind Power; and
(c) Biomass as defined under policy for promoting
generation of electricity from Biomass, 2010, of
Government of Rajasthan.
Inserted vide Not. No. F.12 (15)
FD/Tax/ 12-116, dated 26.03.12
w.e.f. 26.03.2012
136
Waste Paper (raddi)
Inserted vide Not. No. F.12 (15)
FD/Tax/ 12-116, dated 26.03.12
w.e.f. 26.03.2012
137
Cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi,
ajwain, suwa, asaliya, kathodi
When sold in a form other than
powder or crushed or paste form.
w.e.f. 06.03.2013
Deleted vide Not. No. F.12 (59)
FD/Tax/2014-10, dated 14.07.14
138
Bio Gas
Substituted vide Not. No. F.12 (59)
FD/Tax/2014-10, dated 14.07.14
139
Reetha and Shikakai
Substituted vide Not. No. F.12 (59)
FD/Tax/2014-10, dated 14.07.14
140
Cumin seed and aniseed
Subject to the provisions of section
97A of the Act
Substituted vide Not. No.F.12(59)FD/Tax/2014-
76,dated 30.07.14 wef 14-07-2014
Schedule II
7
SCHEDULE II
[See sub-section (3) of section 8]
Exemption to Persons or Class of Persons
S.No.
Person or Class of persons
Conditions,
if any
1
2
3
1.
United Nations Organisation and its constituent agencies
Foreign Diplomatic Missions and their diplomats
3.
** Deleted
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.
Food Corporation of India.
8.
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.,
9.
The dealers who were eligible and were granted benefit of
exemption from payment of tax for specified period or for
specified amount linked with investment, under
notifications issued under the Rajasthan Sales Tax Act,
1994 (Act No. 22 of 1995), which were in force on March
31, 2006.
10.
** Deleted
(Vide Notification
No.F.12(84)FD/ Tax/2009-10
dated 08.07.09)
11.
Bhagwan Mahaveer Viklang Sahayata Samiti, Jaipur.
12.
Branches of Shri Bhagwan Mahaveer Viklang Sahayata
Samiti; namely:- M.G. Hospital, Jodhpur, J.K. Loans
Hospital, Nayapura, Kota, P.B.M. Hospital, Bikaner,
General Hospital, Udaipur, General Hospital, Bharatpur,
Banger Hospital, Pali and J.L.N. Hospital, Ajmer.
13.
Registered dealers whose units are registered with the
Khadi and Village Industries Commission constituted
under the Khadi and Village Industries Commission Act,
1956 or with the Khadi and Village Industries Board
constituted under the Rajasthan Khadi and Village
Industries Board Act, 1955.
14.
Registered dealer engaged in execution of works contracts.
15.
Dealer or person who carried or causes to be carried
through vehicle or carrier goods liable to pay tax under
sub-section (1) of section 6 of the Act.
16.
Registered dealers dealing in used motor vehicles.
Deleted vide Notification No.
Schedule II
8
F.12(84)FD/Tax/2009-10 Dated
08.07.2009
17.
Rajasthan Rajya Bunkar Sahkari Sangh Limited, Jaipur.
18.
Rajasthan State Handloom Development Corporation
Limited, Jaipur.
19.
Self Help Group
20.
Manufacturers of asbestos cement sheets and bricks
Recended
21.
Bochasanwasi Shri Akshar Purushottam Swami Narayan
Sanstha.
22.
Registered dealers of marble who have not included
royalty amount in the sale price during the period
01.04.2002 to 15.01.2008.
23.
Dealers selling food under the Akshya Kalewa Scheme.
24.
Airlines which for the first time connect cities of the State
having no air service.
25.
Registered Flying Clubs set up for training.
26.
Circuit Houses/ Dak bungalows
27.
Registered manufacturing dealers of the State, purchasing
capital goods from registered dealers of the State.
28.
Department of Narcotics, Government of India,
Purchase of opium from the
cultivators of Rajasthan, w.e.f.
01.01.2009
29.
(i) NAFED
(ii) CONFED
For the sale of imported edible oil to BPL/
Antyodaya family of the State through
PDS.
30.
Oil Companies that is M/s Indian Oil Corporation Ltd.,
M/s Bharat Petroleum Corporation Ltd., M/s Hindustan
Petroleum Ltd. and M/s Numaligarh Refinery Ltd.
31.
BSF canteens in Rajasthan
32.
Registered dealers selling laboratory equipments to
Schools in the State.
w.e.f. 08.07.2009
33.
Registered dealers selling equipments and chemicals for
Central Effluent Treatment Plants
w.e.f. 08.07.2009
34.
Registered dealers purchasing timber of “babool or
mango,sheesham chandan kadamb or kem” from registered
dealer of the State.
w.e.f. 28.07.2009
Amended w.e.f. 15.03.2011
Amende w.e.f.
06.03.2013
35
Dealers having license for retail off, issued by the Excise
Department, Government of Rajasthan.
Inserted vide Not. No. F.12 (94)
FD / Tax / 2007-53, Dated
31.08.2009
36
Registered Dealers dealing in imported sugar
Upto 30.06.2010
Extended upto 30.03.2011
Inserted vide Not. No. F.12 (86)
FD / Tax / 2009-75, Dated
27.01.10
Amended on 30.06.10
37
Dealer supplying cooked food to Students in premises of
recognised educational institutions.
w.e.f.
09-03-2010
38
Dealers selling food items cooked by him in the restaurants
w.e.f.
Schedule II
9
and hotels below three star category.
09-03-2010
Deleted vide Not. No. F.12 (59)
FD/Tax/2014-11, dated 14.07.14
39
Dealers leasing cinema print or films for exhibition
w.e.f.
09-03-2010
40
Registered dealers engaged in manufacturing of Bitumen
Emulsion and Crum Rubber Modified Bitumen within the
State
Registered dealers engaged in manufacturing of Bitumen
Emulsion and Modified Bitumen within the State
Inserted vide Not. No. F.12 (34)
FD / Tax / 2010-11, Dated
07.05.10
Subsituted vide Not. No. F.12
(34) FD / Tax / 2010-40, Dated
21.07.10
41
Registered dealers engaged in manufacturing of Carry bags
made from Paper/Cloth/Cellulose/Canvass/Jute or Coir
material within the State
Inserted vide Not. No. F.12 (36)
FD / Tax / 2010-15, Dated
26.05.10
42
M/S Premier Brands Pvt. Ltd., the official licensee to the
Commonwealth games Delhi, 2010
Inserted vide Not. No. F.12 (96)
FD / Tax / 2010-47, Dated
05.08.10
43
(i) Jaipur City Transport Limited
(ii) Ajmer City Transport Limited
Inserted vide Not. No. F.12
(102) FD / Tax / 2010-73, Dated
08.09.10
44
Food, Civil Supplies and Consumer Affairs Department,
Government of Rajasthan
Inserted vide Not. No. F.4 (4) FD / Tax / 2001-92, Dated
29.11.10
For the sale of imported soya oil
through Public Distribution
System to the Consumers of the
State.
45
M/s SAMTEL GLASS LTD. Kota (Formerly known as
M/s Samcor Glass Ltd. Kota)
Inserted vide Not. No. F.4 (102)
FD / Tax – Div/ 04-104, Dated
28.12.10
46
Member Secretary, Rajya Yuva Board, Jaipur
Inserted vide Not. No. F.12 (5)
FD / Tax – Div/ 11-121, Dated
02.02.11
47
CISF canteens in Rajasthan
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-130, dated 09.03.11
48
CRPF canteens in Rajasthan
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-130, dated 09.03.11
49
Manufacturer of Cattle Feed
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-130, dated 09.03.11
50
Outdoor Caterer
Inserted vide Not. No. F.12 (25)
FD/Tax/ 11-130, dated 09.03.11
51
Manufacturers of Handmade Carpets
Inserted vide Not. No. F.12 (25)
FD / Tax / 11-160, dated
15.03.2011
52
Registered Dealers Selling High and Light Speed Diesel
Oil in the State
Inserted Vide Not. No. F. 12
(89) FD / Tax / 2007-24, Dated-
29.06.2011
Schedule II
10
53
Registered enterprises in powerloom sector
Inserted Vide Not. No. F. 12
(22) FD / Tax / 2011-40, Dated-
01.09.2011
54
M/S Rajasthan Medical Services Corporation Ltd.
Inserted Vide Not. No. F. 12
(25) FD / Tax / 2010-53, Dated-
30.09.2011
55
Dealer manufacturing industrial gases in the State
Deleted Vide Not. No. F. 12 (49) FD / Tax / 2011-81,
Dated-23.11.2012
Inserted Vide Not. No. F. 12
(49) FD / Tax / 2011-65, Dated-
04.11.2011
56
Honda Motor Cycle and Scooter India Private Limited
Inserted Vide Not. No. F. 12
(16) FD / Tax / 2010-70, Dated-
23.11.2011
57
Director, Science and Technology, Government of
Rajasthan
Inserted Vide Not. No. F. 12 (5)
FD / Tax / 2011-90, Dated-
21.02.2012
58
Registered dealers selling wood glue to the registered
dealers of the State for manufacturing of Handicrafts.
Inserted Vide Not. No. F. 12
(15) FD/Tax/12 – 117, Dated
26.03.2012
59
Rajasthan Rajya Sahakari Spinning and Ginning Mills
Federation Limited
Inserted Vide Not. No. F. 12
(15) FD/Tax/12 – 3, Dated
05.04.2012
60
Registered Selling Stainless Steel Flats to the registered
dealers of the state for use in manufacturing of Stainless
Steel Sheets and/or Circles
Inserted Vide Not. No. F. 12
(15) FD/Tax/12 – 7, Dated
23.04.2012
61
M/s Hero MotoCorp Limited
Inserted Vide Not. No. F. 12
(31) FD/Tax/12 – 40, Dated
18.07.2012
62
M/s JCB Limited
Inserted Vide Not. No. F. 12
(26) FD/Tax/12 – 45, Dated
18.07.2012
63
Dealers transferring the right to use goods for display of
advertisements
Inserted Vide Not. No. F. 12
(48) FD/Tax/ 2012 – 53, Dated
21.08.2012
w.e.f. 01.04.2006
64
M/s Rajasthan State Beverages Corporation Limited,
Jaipur
Inserted Vide Not. No. F. 12
(18) FD/Tax/ 2012 – 68, Dated
15.10.2012
65
Bhagwan Mahaveer Cancer Hospital and Research Centre,
Jaipur
Inserted Vide Not. No. F. 12
(65) FD/Tax/ 12 – 76, Dated
01.11.2012
66
Police canteens in Rajasthan
Inserted Vide Not. No. F. 4 (33)
FD/Tax/ 12 – 87-pt-1/135, Dated
04.07.2013
67
Registered dealers selling Aviation Turbine Fuel to any
Airline establishing HUB in the State or to any Airline
connecting cities of the State
Inserted vide Not. No. F.12 (59)
FD/Tax/2014-11, dated 14.07.14
68
Registered dealers commonly known as developers/
Inserted vide Not.
No.F.12(59)FD/Tax/2014-77,dated
Schedule II
11
builders who, as work contractors, undertake the
construction of flats, dwellings or buildings or premises
and transfer them along with goods (whether as goods or in
some other form) and land or interest underlying the land
in pursuance of an agreement.
30.07.14
69
Registered dealers engaged in leasing out tent and their
accessories, decorative articles and exhibits, sound
amplifier & public address system.
Inserted vide Not.
No.F.12(59)FD/Tax/2014-77,dated
30.07.14
Schedule III
12
SCHEDULE III
[See section 4]
Goods Taxable at 1%
S.No.
Description of Goods
Rate of
tax %
Conditions,
if any
1
2
3
4
1
Bullion
1
2
Jewellery, ornaments and articles made of
Gold, silver and platinum and other precious
metals and alloys thereof, with or without
precious or semi-precious stones including
diamonds. vark of gold or silver
1
3.
Precious and semi-precious gems and
stones, synthetic gems and stones
(including kharad), pearls (whether real or
cultured), agate and diamond.
1
4.
All types of pulses whether whole, split or
broken form including besan thereof.
This notification shall be deemed to have
come into force with effect from
08.05.2006.
Deleted vide Not. No. F.12 (25) FD/Tax/
11-131, dated 09.03.11
1
(i) that the tax already paid to the
Government, if any, shall not be
refunded;
(ii) that the tax, if collected or charged
shall be paid to the Government; and
(iii) that this shall remain in force up to
31.03.2011 unless withdrawn earlier.
Deleted vide Not. No. F.12 (25)
FD/Tax/ 11-131, dated 09.03.11
5.
Wheat bran.
1
Deleted vide Not. No. F.12 (25) FD / Tax
/ 11-161, dated 15.03.2011
6.
De-oiled cake.
1
7
Stainless Steel Sheets and Stainless Steel
Circles
1
Inserted vide Not. No. F.12 (25) FD/Tax/
11-131, dated 09.03.11
8
Utensils made of stainless steel
1
w.e.f.
13.03.2013
Schedule IV
13
SCHEDULE IV
[See section 4]
Goods Taxable at 5%
S.No.
Description of Goods
Rate of Tax %
Conditions,
if any
1
2.
3.
4.
1.
Agricultural implements other than
mentioned in Schedule-I
5
2.
All equipments for communications such
as, private branch exchange (PBX) &
Electronic Private Automatic Branch
Exchange (EPABX) and components and
part thereof.
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
3.
All intangible goods like copyright, patent,
REP license etc.
5
4.
All kinds of bricks *excluding Kiln Bricks,
but including fly ash bricks, refractory
bricks and asphaltic roofing earthen tiles
and refractory monolithic.
5
* Inserted vide Not. No. F.12
(52) FD / Tax / 09 – pt - 108,
dated 31.12.20110
5.
All metal castings and manhole covers
made of cast iron castings.
5
6.
All types of yarn other than cotton & silk
yarn in hank and sewing thread and waste.
All types of yarn other than polyester
filament yarn, cotton & silk yarn in hank
and sewing thread and waste.
5
Substituted vide Not. No. F.12
(59)FD/Tax/2014-69, dated
18.07.14
7.
All utensils including pressure cookers/
pans and cutlery but excluding utensils
made of precious metals “and stainless
steel”.
5
Amended
w.e.f. 13.03.2013
8.
Animal shoe nails
5
9.
Appalam, vadam and vathal
5
10.
Arecanut powder and betel nut
5
11.
Article made of rolled gold and imitation
jewellery
5
12.
Atukulu
5
13.
Bamboo
5
14.
Bamboo matting
5
15.
Bearing and its components.
5
16.
Bed sheet, pillow cover (excluding pillow
cover up to Rs.25/- per item) and other
textile made-ups
5
17.
Beedi leaves and Tendu leaves
5
18.
Beehive
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
19.
Beltings
5
Schedule IV
14
20.
Bicycles, tricycles, cycle rickshaws and
parts, components, accessories, tyres and
tubes thereof
5
21.
Bio-fertilizers and Micronutrients also
plant growth promoters and regulators,
herbicides, rodenticide, insecticide,
weedicide etc.
5
22.
Bitumen
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
23.
Bone meal
5
24.
Buckets made of iron and steel,
aluminium, plastic or other materials
(except precious materials)
Buckets made of aluminium, plastic or
other materials (except iron or steel and
precious materials)
5
Amended vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
25.
Bukhari
5
26.
Candles
5
27.
Capital goods means plant and machinery
including parts and accessories thereof.
5
Deleted vide No.F. 12 (15) FD
/ Tax /2008-PT-52, Dated 27-
08-2008
28.
Centrifugal, mono-block, diesel engine upto
10 H.P. and submersible pump sets including
hose-collar, hose-socket, hose-connector,
hose-clip, hose-nipple, foot-valve and
delta starter for water handling and parts
thereof.
5
29.
Chemical fertilizers and pesticides.
5
30.
Chicken Products.(Original Entry is
Chikon Products)
5
31.
Clay including fireclay, fine china clay, ball clay
5
32.
Coal tar
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
33.
Coconut fibre
5
34.
Coconut in shell and separated kernel of
coconut other than kopra
5
35.
Coffee beans, seeds and powder, cocoa
pod and beans, green tea leaf and chicory.
5
36.
Coir and Coir products excluding coir
mattresses
5
37.
Combs
5
38.
Computer stationery
5
39.
Cotton and cotton waste
5
40.
Crucibles
5
41.
Cups, glasses, plates, forks and spoons
made of paper, plastics or thermocol,
disposable food packing containers, tooth
5
Schedule IV
15
picks, straw, aluminium house foil and
tissue paper.
42.
Declared goods excluding pulses and
liquified petroleum gas for domestic use
as specified in Section 14 of the Central
Sales Tax Act, 1956.
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-102, Dated 09-03-
2010
43.
Drugs and medicines including vaccines,
syringe and dressing medicated ointment
produced under drugs licence, light liquid
paraffin of IP grade.
5
44.
Edible oils including olive oil but
excluding coconut oil packed in small
containers up to 200 ml.
Edible oils and all types of oil cake but
excluding cotton seed oil cake.
5
Substituted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
45.
Electrodes
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
46.
Embroidery or zari articles, that it to say,
imi, kasab, salma, dabka, chumki, sitara,
naqsi, kora, glass bead, badla.
5
Deleted vide No.F. 12 (63) FD
/ Tax /2005-19, Dated 19-04-
2006
47
Exercise book, graph book and laboratory
note book
5
Deleted vide No.F. 12 (63) FD
/ Tax /2005-30, Dated 28-04-
2006
48.
Feeding bottles, nipples
5
49.
Ferrous and non-ferrous metals and alloys,
non-metals, such as aluminum, copper,
zinc and extrusions of those.
5
50.
Fibres of all types and fibre waste.
5
51.
Flour, Atta, Maida, Suji, Besan etc.
Flour other than made of Maize, Jowar,
bajra and Wheat including fortified flour
of Wheat
5
Amended vide Not. No. F.12
(25) FD / Tax / 11-162, dated
15.03.2011
52.
Fly ash
5
53.
Fried grams
5
54.
Gabba
5
55.
Gur, jaggery and edible variety of rub gur
5
Deleted vide notification No
Date 28.07.09
56.
Gypsum in all its forms.
5
57.
Hand pumps and spare parts and fittings
5
58.
Handmade safety matches
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
59.
Hawan samagri including sambrani
5
60.
Herb, bark, dry plant, dry root, commonly
known as jari booti and dry flower
5
Amended vide Notification no.
No.F.12(84)FD/Tax/2009-13,
dated 08.07.2009
61.
Honey
5
62.
Hose pipe and fittings thereof
5
Schedule IV
16
63.
Hosiery goods
5
64.
Bran of cereals except wheat.
5
65.
I.T. products as specified in Part-A of this
Schedule
5
66.
Ice
5
67.
Incense sticks commonly known as
agarbati, dhupkathi or dhupbati.
5
Deleted vide Not. No. F.12
(63) FD/Tax/ 2005-102, dated
18.10.2006
68
Industrial cables (High voltage cables
including PVC cables for voltage
exceeding 1000 volts, XLPE cables, jelly
filled cables, optical fibre cables).
All kinds of electrical cables including
XLPE Cables
5
Amended vide Notification no.
No.F.12(47)FD/Tax/10-57,
dated 19.8.10
68. A
Jelly filled Cables, Optical fibre Cables
5
Inserted vide Notification no.
No.F.12(47)FD/Tax/10-57,
dated 19.8.10
69.
Industrial Inputs as specified in Part-B of
this Schedule
5
70.
Insulators
5
71.
Kangri
5
72.
Kattha
5
73.
Kerosene oil sold through PDS
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
74.
Kerosene lamp/hurricane lantern, kerosene
wick stove, kerosene pressure stove, petro-
max pressure lamp, glass chimney and
petro-max mantle and accessories and
parts thereof
5
75.
Khandasari
5
76.
Khoya / Khoa, shreekhand, paneer and
cheese.
Khoya / Khoa, shreekhand, paneer,
cheese, Butter and Cream Skimmed from
milk
5
Substituted vide Not. No. F12
(154) FD / Tax / 09 – 42 ,
dated 22.07.2010
77.
Knitting wool
5
78.
Lai
5
79
Lac and chapadi
5
Deleted vide Not. No. F.12
(63) FD/Tax/ 2005-30, dated
28.04.2006
80.
Lignite
5
81.
Lime, Lime stone, clinker & dolomite.
5
Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
82.
Linear Alkyl benzene, L.A.B. Sulphonic
Acid, Alfa Olefin Sulphonate
5
83.
Loi
5
Schedule IV
17
84.
Mat locally known as madur, made wholly
or principally of cypercus corymlosus
known as gola mathi, madurkathi or
cyperus.
5
85.
Mat sticks and reed obtainable from
Cyperus Kathi, mutha or Cyperus
Malaccensis.
5
86.
Medical equipment / devices and implants.
5
87.
Mekhla Chaddar
5
88.
Exculsively moulded plastic footwear,
hawai chappals and straps thereof
excluding the goods mentioned in
Coloumn No. 2 of S. No. 58 of Schedule I.
5
w.e.f. 27.08.2008
89.
Murmuralu, pelalu
5
90.
Niwar excluding cotton niwar.
5
91.
Non-mechanised boats
5
92.
Nuts, bolts, screws, fasteners, Fitting 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,
cotter 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.
5
93.
Oil seeds
5
Deleted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
94.
Ores and minerals excluding (i) all kinds
of building stones (ii) marble and (iii)
granite in all their forms
5
95.
Packing Material
5
96.
Paddy, rice, wheat and pulses in whole
grain, split or broken form
5
Deleted vide Not. No. F.12
(25) FD / Tax / 11-159, dated
15.03.2011
97.
Paper of all kinds including newsprints, all
5
Amended vide Not. No. F.12
Schedule IV
18
kinds of stationary goods, all types of
exercise book, graph book, laboratory note
book, paper board and waste thereof.
Paper of all kinds other than handmade
paper, all kinds of stationary goods, all
types of exercise book, graph book,
laboratory note book other than made from
handmade paper, paper board and waste
thereof
(25) FD / Tax / 11-162, dated
15.03.2011
98.
Pattu
5
99.
Pipes of all varieties including G.I. pipes,
C.I. pipes, ductile pipes, PVC pipes and
their fittings.
5
100.
Pizza bread
5
101.
Plantain leaves
5
102.
Plastic granules, plastic powder, master
batches and scrap
5
103.
Porridge
5
104.
Printed materials including diary, calendar
etc.
5
105.
Printing ink excluding cartridges but
including toner, aluminum plate, graphic
art film, plaster film.
Printing ink excluding cartridges but
including toner, aluminum plate, graphic
art film and plaster film.
5
Substituted vide Not. No. F.12
(15) FD / Tax / 12-119, dated
26.03.2012
Substituted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14(4% from01.4.06 and
5% from 09.03.2010)
Subject to the provisions of
section 97A of the Act
106.
Processed or preserved-
(a) meat,
(b) poultry; and
(c) fish
5
Amended w.e.f. 06.03.2013
107.
Processed or preserved vegetables and
fruits, pickle, fruit squash, fruit juice when
sold loose, sharbat and thandai.
Processed or preserved vegetables and
fruits including fruit jam, jelly, pickle,
fruit squash, paste, fruit drink and fruit
juice , sharbat and thandai
5
Substituted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
107A.
Fresh vegetables and fruits when sold by a
company registered under Companies
Act, 1956.
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
108.
Pulp of bamboo, wood and paper
5
109.
Quandakari
5
110.
Rail coaches, engines, wagons, railway
switches, crossings, switch expansion
joints, steel turnout sleeper, pre-stressed
concrete sleepers (PCS), fish-plates, steel
5
Schedule IV
19
clips, track bolts and nuts, elastic rails
clips and railway signal, signaling
equipments and accessories and parts
thereof.
111.
Rattan, reed (in Malayalam)
5
112.
Readymade garments
5
113.
Renewable energy devices and spare parts
5
114.
Rice bran
5
Deleted Vide notification
Date 28.07.09
115.
River sand excluding bajri
5
Deleted vide Not. No. F.12
(52) FD/Tax/ 09-pt-108, dated
31.12.10
116.
Sabai grass and rope
5
117.
Safety matches
5
118.
Sattu
5
119.
Sewing machines, its parts and accessories
5
120.
Ship and other water vessels
5
121.
Silk fabric excluding handloom silk fabric,
not covered under Schedule-I
5
122.
Sirali, bageshi, barroo, date leaves,
baskets, handmade sooma and germa,
made only of bamboo
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-168, dated
25.03.11
w.e.f. 9.3.11
123.
Skimmed milk powder and UHT milk.
5
Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
124.
Solvent oils other than organic solvent oil.
5
125.
All kinds of Spectacles including
Sunglasses, parts and components thereof,
contact lens and lens cleaner
5
Substituted vide Not. No. F.12
(15) FD / Tax / 12-119, dated
26.03.2012
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.
Spices (when sold in unmixed and in
powder or in crushed or in paste form
whether loose or in packages) including
cumin seed, aniseed, turmeric, dry chillies,
dhaniya, methi, ajwain, suwa, amchoor,
asaliya, kathodi, hing (Asafoetida) and
sonth
Spices (when sold in unmixed form
whether loose or in packages) including
amchoor and hing (Asafoetida), excluding
cumin seed, aniseed, turmeric, dry chilies,
dhaniya, methi, ajwain, suwa, asaliya,
kathodi
5
Substituted vide Not. No. F.12
(31)FD/Tax/2013-100, dated
19.08.14 wef 14-07-2014
Substituted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
Amended vide Not. No.
F.12(11)FD/Tax/13-108 dt 6-
03-13
Deleted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 14-07-2014
Schedule IV
20
126A
Cumin seed, aniseed, turmeric, dry
chillies, dhaniya, methi, ajwain, suwa,
asaliya, kathodi
5
Deleted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
When sold in in mixed and in
powder or in crushed or in
paste form.
Amended w.e.f.06.03.2013
127.
Sports goods excluding apparels and
footwear
5
128.
Stainless Steel sheets
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
129.
Starch
5
130.
Sugar not covered under Schedule-I
5
131.
Sweetmeat Deshi (including Gajak &
Revri), bhujiya, branded and unbranded
namkeens.
5
w.e.f. 28.07.2009
132.
Tamarind, tamarind seed and powder
5
133.
Tapioca
5
134.
Tea
5
135.
Textile and fabrics not covered under
Schedule-I
5
136.
Tobacco not covered under Schedule-I
5
Deleted vide Not. No. F.12
(40) FD/Tax/ 2007-02, dated
04.04.2007
137.
Tools including power tools and parts
thereof
Tools including power tools and parts
thereof.
5
w.e.f. 28.07.2009
Substituted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14 wef 01.04.2006(4%
from01.4.06 and 5% from
09.03.2010)
Subject to the provisions of
section 97A of the Act.
138.
Toys excluding electronic toys
5
139.
Tractors including parts, accessories and
tyre-tube thereof.
5
140.
Transformers
5
141.
Transmission towers
5
142.
Umbrella, garden umbrella and parts
thereof
5
143.
Unprocessed green leaves of tea
5
144.
Used motor vehicles.
5
Deleted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
145.
Vanaspati (Hydrogenated Vegetable Oil)
and Deshi Ghee
5
146.
Vegetable oil including gingili oil and bran oil
5
146A
Waste paper (raddi), Empty bottles,
broken glasses and plastic waste.
5
Amended vide Not. No. F.12
(15) FD / Tax / 12-119, dated
Schedule IV
21
26.03.2012
147.
Wet dates
5
148.
Willow vicker
5
149.
Wooden crates
5
150.
Writing Ink
5
151.
Writing Instruments, geometry boxes,
colour boxes, crayons and pencil
sharpeners
5
152.
Gulkand and gulabjal
5
Deleted vide Not. No. F.12
(28) FD/Tax/ 07-170, dated
30.03.2007
153.
Kirana items namely, kala namak, sendha
namak, coconut powder, edible gond,
isabgol husk, rai, postdana, magaj of all
kinds, saffron, kaluanji, saji * and dry
fruits.
5
*Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
154
Unbranded bakery products including
cookies, but excluding cakes and
pastries; unbranded confectionery
excluding chocolates.
5
Amended vide Not. No. F.12
(25) FD/Tax/ 11-168, dated
25.03.11
155.
Hydraulic excavators (earth moving and
mining machinery), mobile cranes and
hydraulic dumpers including parts thereof.
“Explanation: Hydraulic excavators (earth
moving and mining machinery) includes
Heavy loaders including wheel loading
shovel.”
5
Amended
w.e.f.
06.03.2013
156.
Box, kothi, sandook, peti, milk cane,
bhagona made from iron sheet; weight and
measures, Tawa, Kadai, Tai, Sigri,
Chimta, Imamdasta, Musali, Jhar and
Chalani made from other than the iron or
steel.
5
Amended vide Not. No. F.12
(25) FD / Tax / 11-162, dated
15.03.2011
157
Ropes made of natural fibres.
5
158.
Namda, felt, non-woven fabrics and its
products.
5
Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
159.
Unbranded household plastic goods
namely comb, jug, soapcase, mug, photo-
frames, chakla, belan, 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.
5
Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
160.
Textile screen design.
5
Deleted vide No.F. 12 (28) FD
/ Tax /07-170, Dated 28-04-
2006
161.
All kinds of generating sets and inverters
(excluding batteries)
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
Schedule IV
22
2010
162.
Automobile bodies.
5
Deleted vide No.F. 12 (22) FD
/ Tax /10-84, Dated 09-03-
2010
163
Sugar candy made of sugar and glucose
but excluding coco.
5
164
Pollution control equipments and parts
thereof.
5
165
Digestive tablet, churan, powders and
liquids.
5
166
Gulcose-D.
5
167
Chakla and Belan made of wood
5
Deleted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
168
Oil based washing soap in any form or
packaging having maximum retail price
less than Rs. *70/- 60/- per Kilogram but
excluding detergent soap in any form.
5
From 02.09.2008
* Amended vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11 for the expression
50/-
Substituted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
169.
ACSR Conductors
5
170.
Cots made of iron pipes and niwar.
5
171.
All kinds and forms of Kota stone, Marble
and Granite excluding goods for which
rate has been notified under section 6 of
the Act.
All kinds and Forms of Kota Stone,
Marble and Granite
All kinds of marble and granite.
5
Substituted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
Amended vide Not. No. F.12
(52) FD/Tax/ 09-pt-108, dated
31.12.10
172.
Finished Kota stone.
5
Deleted vide Not. No. F.12
(52) FD/Tax/ 09-pt-108, dated
31.12.10
173.
Finished Nimabhera Stone.
5
Deleted vide Not. No. F.12
(52) FD/Tax/ 09-pt-108, dated
31.12.10
174.
Branded confectionery excluding
chocolate
5
For the period from 01.04.2006
to 07.05.2006
175
Electronic Weights & Measures
excluding weighing bridge.
Weight and Measures including
Electronic Weights & Measures
excluding weighing bridge
5
Amended vide Not. No. F.12
(25) FD / Tax / 11-162, dated
15.03.2011
176
Diamond bits.
5
w.e.f. 01.04.2006
177
All kinds of building stone, grit and
gitti.
5
Deleted vide Not. No. F.12 (52)
FD/Tax/ 09-pt-108, dated
31.12.10
Schedule IV
23
178
Aviation Turbine Fuel.
5
w.e.f. 08.07.2009
Deleted vide No F. 12 (100)
FD / Tax/09-68 dated ,09-12-
2009
179
Gharwan/ Gharav marble
5
w.e.f. 08.07.09
180
Cotton seed oil cake
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
Deleted vide No F. 12 (22) FD
/ Tax/10-103, dated 31-03-
2010.w.e.f. 09.03.2010
181
Crowbar
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
182
Water tanker for supply of water
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
183
CFL Bulb
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
184
Marble Powder, Karezi and Chips
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
185
Timber of Safeda and Adusa
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
186
Flour mills with motor capacity
exceeding 2 HP
Flour mills of motor capacity
exceeding 2 HP and its components
excluding motor.
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-84, dated 09-03-2010
Amended vide Not. No. F.12
(25) FD/Tax/ 11-168, dated
25.03.11
187
Used Lead acid battery
5
Inserted vide No.F. 12 (22) FD
/ Tax/10-1, dated 05-04-2010
188
Plant and machinery, Parts and accessories
thereof
5
When sold to central
government Department(s)/
Underyaking(s)/
Cprporation(s)
Inserted vide No.F. 12 (111)
FD / Tax/09-36, dated 15-07-
2010
189
Electronic Milk Tester and its Parts
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
190
Welding Holder, Welding Glass and
Welding Machine
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
191
Synthetic Industrial Diamond Powder,
Gems cutting and polishing tools
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
192
Bakery Yeast
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
Schedule IV
24
09.03.11
193
Desert Cooler having body made of iron
and steel
Desert Coolers and Room Coolers
Desert coolers, Room coolers and bodies
thereof
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
Amended vide Not. No. F.12
(25) FD / Tax / 11-162, dated
15.03.2011
Substituted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
194
Loose leaf spring
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
195
Roto Moulded Plastic Storage Tank
Plastic Water Storage Tank
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
Amended vide Not. No. F.12
(15) FD / Tax / 12-119, dated
26.03.2012
196
LED Lamp, “LED Torch, LED Flashlight,
LED Emergency Lamp, LED Lantern”
5
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-132, dated
09.03.11
Amended w.e.f. 13.03.2013
197
Cement concrete mosaic tiles
5
Inserted vide Not. No. F.12
(25) FD / Tax / 11-162, dated
15.03.2011
198
Panjiri (Sattu) -4% (01.04.2006-08.03.2010
Panjiri (Sattu) -5% (09.03.2010-01.11.2010
Supplementary nutrition food e.g. Panjiri
(Sattu), Halwa premix (Deshi Sweet) and
Upma premix (Namkin)w.e.f. 01.11.2010
When sold for use in Integrated Child
Development Services Scheme (ICDS)
5
Inserted vide Not. No. F.12
(39) FD / Tax / 11-80, dated
15.12.2011
199
Tent, Tripal
5
Inserted vide Not. No. F.12
(15) FD / Tax / 12-119, dated
26.03.2012
200
Automobile Bodies
5
Inserted vide Not. No. F.12
(15) FD / Tax / 12-119, dated
26.03.2012
201
Stainless steel wire and stainless steel
wire rod
5
Amended w.e.f. 06.03.2013
Substituted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14 wef 01.04.2006( 4%
from 01.04.06 and 5% from
09.03.2010)
Subject to the provisions of
section 97A of the Act
202
Cooked food including snacks other than
5
Subject to the provisions of
Schedule IV
25
Part-A
(See S. No. 65 of Schedule IV)
Goods under Category of IT Products
S. No.
Description of Goods
Rate of Tax %
1.
Word processing machines, Electronic typewriters.
5
2.
Electronic calculators
5
3.
Computer system and peripherals, networking items for LAN and
WAN including wired and wireless switch, routers, modem,
webeams, IP surveillance system, computer printers including
multifunctional devices and electronic diaries.
Amended w.e.f. 06.03.2013
5
4.
D C Micro motors, Stepper motors of an output not exceeding
37.5 watts.
5
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.
section 97A of the Act.
Inserted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 14-07-2014
203
Handicrafts, statues, blue pottery and
puppets having sale price more than Rs.
1000/- per item
5
Subject to the provisions of section 97A
of the Act.
Substituted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 14-07-2014
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
5
Inserted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
205
Textile shirting and suiting having sale
price of more than Rs. 500/- per meter
5
Inserted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14
206
Textile fabrics impregnated, coated,
covered or laminated with plastics, PVC
leather cloth, synthetic leather
5
Inserted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
207
Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon
5
Inserted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
208
All types of oil cake but excluding
cottonseed oil cake
5
Inserted vide Not.
No.F.12(59)FD/Tax/2014-78,dated
30.07.14 wef 30-07-2014
209
Dhaniya other than in whole form
5
Inserted vide Not. No. F.12
(31)FD/Tax/2013-100, dated 19.08.14
wef 14-07-14
Schedule IV
26
5.
Uninterrupted power supply (UPS)
Deleted vide Not. No. F.12
(59) FD/Tax/2014-13, dated
14.07.14 5
6.
Permanent magnets and articles intended to become permanent
magnet (ferrites)
5
7.
Electrical apparatus for line telephony or line telegraphy,
including line telephone sets with cordless handsets and
telecommunication apparatus for carriage-current line systems or
for digital line systems; video phones.
5
8.
Microphones, multimedia speakers, headphones, earphones and
combines microphone/ speaker sets.
5
9.
Telephone answering machines
5
10.
Prepared unrecorded media for sound recording or similar
recording of other phenomena including Compact Disc (CD) and
Digital Versatile Disc (DVD)
5
11.
IT software on any media.
5
12.
Transmission apparatus other than apparatus for radio
broadcasting or TV broadcasting, Transmission apparatus
incorporating reception apparatus, cellular telephones.
5
13.
Radio communication receivers, Radio Pagers.
5
14.
Aerials and antennas.
5
15.
LCD Panels, LED panels.
5
16.
Electrical capacitors fixed, variable or adjustable (pre-set).
5
17.
Electrical resistors (including rheostats and potentiometers) other
than heating resistors
5
18.
Printed Circuits
5
19.
Switches, Connectors and Relay for up to 5 amps at voltage not
exceeding 250 volts, electronic fuses
5
20.
Data / Graphic Display Tubes other than TV Picture tubes.
5
21.
Diodes, transistors & similar semi-conductor device, photo
sensitive semi conductor devices, including photo voltaic cells
whether or not assembled in modules or made-up in to panels;
light emitting diodes; mounted piezo-electric crystals
5
22.
Electronic Integrated Circuits and Micro assemblies
5
23.
Signal Generators
5
24.
Optical fibre cables, networking cables of different types such as
Flat Cables, CAT 3 cables, CAT 5 cables, CAT 6 cables,
Unshielded Twisted Pair (UTP) cables, joining kits and joining
materials thereof .
Amended w.e.f. 06.03.2013
5
25.
Optical fibre and optical fibre bundles and joining kits and
joining materials thereof
5
26.
Liquid Crystal Devices, flat panel display devices.
5
26A
Automated Teller Machine (ATM), Cash Dispenser Machine
(CDM) with or without deposit function or deposit machine.
Amended w.e.f. 06.03.2013
Inserted vide Not. No.
F.12 (15) FD / Tax /
12-119, dated
26.03.2012
Schedule IV
27
27.
Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk
meters, gain measuring instruments, distortion factor meters,
psophometres, network and logic analysers and Signal analysers.
5
28.
Parts and Accessories (other than cover and carrying cases) of 1
to 27 above.
Amended w.e.f. 06.03.2013
5
Part-B
(See S. No. 69 of Schedule IV)
Goods under category of Industrial Inputs
S.
No.
Description of Goods
Rate of Tax %
1.
Animal (including fish)fats, oils, crude, refined or purified
5
2.
Glycerol, crude, glycer of waters and glycerol lyes.
5
3.
Vegetable waxes (other than triglycerides) bees wax, other insect
waxes and supermaceti, whether or not refined or coloured
5
4.
Animal or vegetable fats boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert
gas
5
5.
Liquid glucose (non-medicinal), Dextrose Syrup
5
6.
Denatured ethyl alcohol of any strength
5
7.
Manganese ores and concentrates, including ferruginous
manganese ores and concentrates with manganese content of 20%
or more, calculated on dry weight
5
8.
Copper ores and concentrates
5
9.
Nickel ores and concentrates
5
10.
Cobalt ores and concentrates
5
11.
Aluminium ores and concentrates
5
12.
Lead ores and concentrates
5
13.
Zinc ores and concentrates
5
14.
Tin ores and concentrates
5
15.
Chromium ores and concentrates
5
16.
Tungsten ores and concentrates
5
17.
Uranium or thorium ores and concentrates
5
18.
Molybdenum ores and concentrates
5
19.
Titanium ores and concentrates
5
20.
Niobium, Tantalum, Vanadium or Zirconium ores and
concentrates
5
21.
Precious metal ores and concentrates
5
22.
Other ores and concentrates
5
23.
Granulated slag (slag sand) from the manufacture of iron or steel.
5
24.
Benzole
5
25.
Toluol
5
Schedule IV
28
26.
Xylol
5
27.
Naphthalene
5
28.
Phenols
5
29.
Creosole oils
5
30.
Normal Paraffin
5
31.
Butadiene
5
32.
Fluorine, Chlorine, Bromine and Iodine.
5
33.
Sulphur, sublimed or precipitated, colloidal Sulphur
5
34.
Carbon (carbon black & other forms of carbon not elsewhere
specified or included)
5
35.
Hydrogen, rare gases and other non-metals
5
36.
Alkali or alkaline earth metals, rare earth metals, scandium and
yttrium, whether or not intermixed or inter alloyed, mercury.
5
37.
Hydrogen chloride (hydrochloric acid), chlorosulphuric acid.
5
38.
Sulphuric acid and anhydrides thereof, Oleum
5
39.
Nitric acid, Sulphonitric acids
5
40.
Diphosphorous pentaoxide, phosphoric acid and polyphosphoric
acids.
5
41.
Oxides of boron, boric acids.
5
42.
Halides and halide oxides of non-metals
5
43.
Sulphides of non-metals, commercial phosphorus trisulphide
5
44.
Ammonia, anhydrous or aqueous solution.
5
45.
Sodium hydroxide (caustic soda), Potassium hydroxide (caustic
potash) peroxides of sodium or potassium.
5
46.
Hydroxide and peroxide of magnesium, oxides, hydroxides and
peroxides of Strontium or Barium
5
47.
Aluminium hydroxide
5
48.
Chromium oxides and hydroxides.
5
49.
Manganese oxides.
5
50.
Iron oxides and hydroxides
5
51.
Cobalt oxides and hydroxides commercial cobalt oxides.
5
52.
Titanium oxides.
5
53.
Lead oxides, Red lead and Orange lead
5
54.
Hydrazine & hydroxylamine and their inorganic salts other
inorganic bases, other metal oxides, hydroxides and peroxides.
5
55.
Fluorides, fluorosilicates, fluroaluminates and other complex
fluorine salts.
5
56.
Chlorides, chloride oxides and chloride hydroxides, bromides and
bromide oxides, iodides and iodide oxides.
5
57.
Bleach liquid, Bleaching powder, sodium hypo chlorides
5
58.
Chlorates and per chlorates, Bromates and Perbromates, Iodates
and periodates.
5
59.
Sulphides, Polysulphides.
5
60.
Dithionites and sulphoxylates.
5
61.
Sulphites, thiosulphates.
5
Schedule IV
29
62.
Sodium sulphates, alums, Peroxosulphates (Persulphates),
Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate,
Amonium alum, potash alum and ferric alum, Manganese
sulphate, Strontium sulphate.
5
63.
Nitrites and Nitrates excluding Ammonium Nitrate having the
chemical formula NH4NO3 or any combination containing more
than 45 percent of Ammonium Nitrate by weight including
emulsions, suspensions, melts or gels (with or without inorganic
nitrates).
5
64.
Phosphinates (hypophosphites,), phosphonates (phosphites); and
polyphosphates.
5
65.
Carbonates, peroxocarbonates (percarbonates), commercial
ammonium carbonates containing ammonium carbanate.
5
66.
Cyanides, cyanide oxides and comples cyanides.
5
67.
Fulminates, cyanates and thiocyanates.
5
68.
Silicates, commercial alkali metal, silicates or sodium, sodium
metasilicates, sodium metasilicates of Potassium, Magnesium
Trisilicate.
5
69.
Borates, peroxoborates (perborates).
5
70.
Sodium bichromate.
5
71.
Sodium dichromate.
5
72.
Potassium dichromate.
5
73.
Radioactive chemical elements and radioactive isotopes
(including the fissile chemical elements and isotopes) & their
compounds.
5
74.
Isotopes other than those mentioned at Serial No. 73 above and
compounds inorganic or organic of such isotopes.
5
75.
Compounds, inorganic or organic of rare earth metals, or yttrium
or of scandium or of mixtures of these metals.
5
76.
Hydrogen peroxide.
5
77.
Phosphides, whether or not chemically defined excluding
ferrophosphorus.
5
78.
Silicon carbides.
5
79.
Calcium carbides.
5
80.
Ethylene, Propylene.
5
81.
Cyclic Hydrocarbons.
5
82.
Halogenated derivatives of Hydrocarbons.
5
83.
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
whether or not halogenated.
5
84.
Methanol.
5
85.
Di- Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene
Glycol, Ehylene Glycol, Heavy Ethylene Glycol.
5
86.
Cyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives.
5
87.
Halogenated, sulphonated nitrated or nitrosated derivatives of
phenols or phenol alcohols.
5
88.
Ethers, ether alcohols peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined) & their
halogenated.
5
Schedule IV
30
89.
Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a
three membered ring and their halogenated sulphonated.
5
90.
Ethylene Oxide.
5
91.
Acetals and hemiacetals, whether or not with other oxygen
function and their halogenated, sulphonated, nitrated nitrosated.
5
92.
Aldehydes whether or not with other oxygen function, cyclic
polymers of aldehydes. Paraformaldehyde.
5
93.
Halogenated, sulphonated, nitrated or nitrosated derivatives of
products of Serial No. 92 above.
5
94.
Saturated acyclic monocarboxylic acids and their anhydrides,
halides, peroxides and peroxyacids, their halogenated,
sulphonated.
5
95.
Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids.
5
96.
Polycarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids, their halogenated, sulphonated, nitrated derivities.
5
97.
Carboxylic acids with aditional oxygen function and their
anhydrides, halides, peroxides and peroxyacid their halogenated.
5
98.
Phosphoric ester and their salts, including lactophosphates, their
halogenated, sulphonated nitrated or nitrosated derivatives.
5
99.
Esters of other inorganic acids (excluding easter of hydrogen
halides) and their salts, their halogenated sulphonated nitrated.
5
100.
Amine-function compounds.
5
101.
Oxygen- function amino-compounds.
5
102.
Quaternary ammonium salts and hydroxides, lecithins and other
phosphoaminolipids.
5
103.
Carboxyamide-function compounds, amide-function compounds
of carbonic acid.
5
104.
Carboxyamide-function compounds including saccharin and its
salts and imine function compounds.
5
105.
Nitrile-function compounds.
5
106.
Diazo-, Azo- or azoxy-compounds.
5
107.
Organic derivatives of hydrazine or of hydroxylamine.
5
108.
Organo-sulphur compounds.
5
109.
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and
their derivatives.
5
110.
Heterocyclic compounds with oxygen heteroatom(s) only.
5
111.
Heterocyclic compounds with nitrogen heteroatom(s) only.
5
112.
Nucleic acids and their salts, other heterocyclic compounds.
5
113.
Sulphonamides.
5
114.
Glycosides, natural or reproduced by synthesis and their salts,
ethers esters and other derivatives.
5
115.
Vegetable alkaloids natural or reproduced by synthesis and their
salts, ethers, esters and other derivatives.
5
116.
Tanning extracts of vegetable origin, tannins and their salts,
ethers, esters and other derivatives, excluding catechu or gambiar
5
Schedule IV
31
117.
Synthetic organic tanning substances, inorganic tanning
substances, tanning preparations, whether or not containing
natural excluding catechu or gambiar.
5
118.
Colouring matter of vegetable or animal origin (including dyeing
extracts but excluding annimal black) exlcuding catechu or
gambiar.
5
119.
Synthetic organic colouring matter whether or not chemically
defined, preparations based on synthetic organic colouring
matter, excluding catechu or gambiar.
5
120.
Colour lakes and preparation based on colour lakes.
5
121.
Master Batches, other colouring matter including ultra marine
blue.
5
122.
Textile Finishing agents. Textile Printing Binder-PVC
Copolymer. Textile Non-woven binder-PVA copolymer.
Lamination emulsion- PVA copolymer. Packaging emulsion-
PVA copolymer. Sticker Emulsion-PVA copolymer. Binder for
water based paint-PVA copolymer.
5
123.
Prepared pigments and all their derivatives.
5
124.
Glass frit and other glass in the form of powder granules or
flakes.
5
125.
Prepared driers.
5
126.
Pigments (including metallic powders and flakes) dispersed in
non-aqueous media, in liquid or paste form, of a kind used in the
manufacture of paints (including enamels), stamping foils.
5
127.
Casein, Caseinates and other case in derivatives casein glues.
5
128.
Enzymes, prepared enzymes not elsewhere specified or included.
5
129.
Artificial graphite, colloidal or semi-colloidal graphite,
preparation based on graphite or other carbon in the form of
pastes.
5
130.
Activated Carbon, Activated natural mineral products, animal
black, including spend animal black.
5
131.
Residual lyes from manufacturing of wood pulp whether or not
concentrated, desugared or chemically treated, including lignin
sulphonate.
5
132.
Gums and turpentine oil.
5
133.
Rosin and resin acids and derivatives, thereof, rosin spirit and
rosin oils, run gums.
5
134.
Wood tar, wood tar oils, wood creosote, wood naptha vegetable
pitch, brewere pitch and similar preparation based on resin acid.
5
135.
Finishing agents, dye carriers to accelerate the dyeing or fixing of
dye-stuffs and other products & preparations of a kind used in the
textile, papers, leather or like industries.
5
136.
Prepared rubber accelerators, compound plasticisers for rubber or
plastics, not elsewhere specified or included antioxidising
preparations and other compounds stablizers for rubber and for
plastics.
5
137.
Reducers and blanket wash/roller wash used in the printing
industry.
5
Schedule IV
32
138.
Reaction initiators, reaction accelerators and catalytic
preparations not elsewhere specified or included.
5
139.
Mixed alkybenzenes & mixed alkylnaphthalenes.
5
140.
Chemical elements doped for use in electronics in the form of
discs, wafers or similar forms chemical compounds doped for use
in electronics.
5
141.
Industrial monocarboxylic fatty acids, acid oils from refining
industrial fatty alcohols.
5
142.
Retarders used in the printing industry.
5
143.
LLDPE / LDPE.
5
144.
HDPE.
5
145.
Polymers of propylene in primary forms.
5
146.
PVC (Poly Vinyal Choloride).
5
147.
Acrylic polymers in primary forms.
5
148.
Polyacetals, other polyethers and epoxide resin, in primary forms,
polycarbonates, alkyd resins, polyalkylesters & polyesters.
5
149.
Polyethylene Terephthalate chips.
5
150.
Polymides in primary forms.
5
151.
Amino-resins, polyphenylene oxide, phenolic resins and
polyurethanes in primary forms.
5
152.
Silicons in primary forms.
5
153.
Petroleum resins, coumarone-indene resins, polyperpenes,
polysulphides, polysulphones.
5
154.
Cellulose and its chemical derivatives & cellulose ethers, not else
where specified in primary forms.
5
155.
Natural polymers (for example, alginic acid) and modified
natural polymers (for example, hardened proteins, chemicals).
5
156.
Ion-exchangers based on polymers in primary forms.
5
157.
Self-adhesive plates, sheets, film, strip of plastics whether or not
in rolls.
5
158.
Thermocol.
5
159.
Flexible plain films.
5
160.
Articles for packing of goods of plastics namely crates,
containers, carboy bottles, jars, jerry cans, stoppers, lids, caps,
but not including insulated wares and such other items used at the
time of sale for the convenience of the customers including carry
bags.
5
161.
Natural rubber, balata gutta percha guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strips.
5
162.
Synthetic rubber and factice derived from oils in primary forms
or in plates, sheets or strips, mixtures of any products.
5
163.
Reclaimed rubber, in primary forms or in plates, sheets or strips.
5
164.
Compounded rubber, unvulcanised, in primary forms or in plates,
sheets or strip, other than the forms and articles of unvulcanised
rubber.
5
165.
Mechanical wood pulp, chemical wood pulp, semi chemical
wood pulp & pulps of other fibrous cellulosic materials.
5
Schedule IV
33
166.
Cartons (including flatened or folded cartons), boxes (including
flattened or folded boxes), cases, bags, packing container; of
paper, paper board, whether in assembled or unassembled
conditions.
5
167.
Paper printed labels, paperboard printed labels.
5
168.
Paper self-adhesive tape and printed wrappers used for packing.
5
169.
Partially orient yarn, polyester texturised yarn and waste thereof.
5
170.
Polyster staple Fibre & Polyster Staple Fibre Fill.
5
171.
Polyester Staple Fibre waste.
5
172.
Sacks and bags, of a kind used for packing of goods of jute, or of
other textile base fibres.
5
173.
Carboys, bottles, jars, phials of glass, of a kind used for the
packing goods, stoppers, lids and other closures, of glass.
5
174.
Stoppers, caps and lids (including crown corks, screw caps and
pouring stoppers) capsules for bottles, threaded bungs, seals.
5
175.
Ferro alloys
5
176.
Zinc Oxide
5
177.
Jute Yarn, Jute Cloth, Jute twine and Jute sheets
5
178.
PP / HDPE Woven sacks, PP / HDPE Fabrics
5
179.
Hessain cloth
5
180.
Camphor
5
181.
Woven Label Tapes
5
182.
Empty cylinders of LPG
5
183.
Natural Gas in Liquified or Gaseous state (except LPG, propane
and Butane)
5
184.
Synthetic flavoring essences
5
185.
Naphtha
5
186.
China Clay
5
187.
Rubber Process Oil
5
188.
Liquified Chlorine
5
189.
Furnace Oil
5
190.
Petrolieum Coke
5
191.
Laterite
5
192.
Silica Sand
5
193.
Red Ocher
5
194.
Felsphar
5
195.
Chalk Powder
5
196.
Hydrated Lime
5
197.
Quartz Powder
5
198.
Sodium Fypo Chlorite
5
199.
Carbon Tapping Electrode
5
200.
Carbon Catalyst
5
201.
Sodium Hydroxide
5
202.
Acetylene Gas
5
203.
Non -Edible Oil (other than hair oils)
5
204.
Soapstone
5
205.
Residual Furance Oil
5
206.
HydroSulphite of Soda
5
Schedule IV
34
207.
Sodium Bicarbonate
5
208.
Dyes & Dyestuffs excluding paints, enamels, cement
based water colours, dry distempers, oil based
distempers, emulsion paints including acrylic and
plastic emulsion paints, lacquers including cellulose
lacquers, varnishes, all types of synthetic adhesives, all
types of polish, bale oil, white, double boiled linseed
oil, thinners, all kind of paint removers and all kinds of
wall papers.
5
209.
Gwar seed, gwar refined dal or split, gwar gum powder, Dhencha
and Punwad
**Deleted vide No.F. 1 2(63 )FD / Tax / 2005-126 dated w.e.f.
08.02.2007
5
210.
Threads including fire resistence thread
5
211.
Wooden Heel
5
212.
Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace
5
213.
Antisatic Insole
5
214.
Barely Malt
5
215.
P.U.Foam sheet
Deleted vide No.F. 12(22)FD/Tax/10-83 dated 09-03-2010.
5
216.
Marble and granite block and laffer
Deleted vide Not. No. F.12 (52) FD/Tax/ 09-pt-108, dated
31.12.10
5
217.
Rough Kota Stone.
Deleted vide Not. No. F.12 (52) FD/Tax/ 09-pt-108, dated
31.12.10
5
218
Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles.
Amended vide Not. No. F.12 (25) FD/Tax/ 11-132, dated
09.03.11
5
219
Rectified spirit
5
220.
Rough sandstone blocks of dimensions not less than 1.5' x 1.5'x
1'
Deleted vide Not. No. F.12 (52) FD/Tax/ 09-pt-108, dated
31.12.10
5
221.
Abrasives and emery stone
5
222.
Copper wire including super enameled copper wire, submersible
copper winding wire and double cotton covered copper wire
5
223
Transformer Tank and accessories thereof
5
224
Core Clamp, Clamping Ring and Aluminum Member
5
225
Insulating materials, that is to say, insulating varnish, insulating
tape, polyester film, leatherized paper, empire and fibre glass
cloth and empire and fibre glass sleeve
5
226
H.V./L.V. bushing (insulator)
5
227
H.V./L.V. metal parts of brass and aluminum
5
228
Transformer oil
5
229
Electrical grade insulating paper/Kraft paper/press board
5
230
Double paper covered (DPC) and super enameled (SEM) wire
5
Schedule IV
35
and strips of copper and aluminum
231
C.R.G.O./Electrical lamination
5
232
Cork sheet
5
233
Sleevings
5
234
H.V./L.V. coil of copper and aluminum
5
235
Non ferrous metal sheet (including foil), circle, wire, strips and
scrap
5
236
Nickel and copper cathode
5
237
Copper tubes for refrigeration and cooling plants
5
238
Coconut shell coke and met coke
5
239
Silica gel
5
240
Welding rod
5
241
Isabgol.
** Deleted w.e.f. 15.07.2009
5
242
Battery lead, lead ash and separator for storage.
5
243
Micro-cellular sheets, PVC sole, leather board, latex rubber for
footwear.
5
244
Used burnt oil.
5
245.
Circlip
5
246.
Tread Rubber; Bonding gum; and Baked vulcanizing cement.
5
247
Investment powder
5
248
Acetone
5
249
MIBK (Methyl Iso Butyl Ketone).
5
250
MEK (Methyl Ethyl Ketone)
5
251
NBA (Normal Butyl Alcohol)
5
252
Ethyl Acetate
5
253
Butyl Acetate
5
254
IPA (Iso Propyl Alcohol)
5
255
DAA (Di Acetone Alcohol)
5
256
Pthalic Anhydride
5
257
Maleic Anhydride
5
258
Pentaerythritol
5
259
Hexamine
5
260
CNSL Resin (Cashew Nut Shell Liquid Resin)
5
261
Industrial lacquers
5
262
Perforated sheets
5
263
Latex Foam
5
264
Saw dust.
5
265
Tumba seed, Ratanjyot, Nimoli and Karanj
Amended vide Not. No. F.12 (25) FD/Tax/ 11-132, dated
09.03.11
5
266
Plaster of Paris
5
267
Clacined magnesite and Magnesium Chloride
5
268
Chemicals not specified elsewhere in this Schedule or in any
other Schedule
Deleted vide No.F. 12(22)FD/Tax/10-83, Dated 09-03-2010.
5
269
Gelatin and gelatin capsule.
5
270
Toluene, O-xylene and Mix-xylene
5
Schedule IV
36
271
Papad-khar
5
272
CBFS (Carbon Black Feed Stock)
5
273
C;koj-9 (Known by whatever name)
5
274
Wood glue
Deleted vide Not. No. F.12 (25) FD/Tax/ 11-132, dated 09.03.11
5
275
Liquid Hydro Carbon manufactured from plastic waste
5
276
Sugar Cane
5
277
PET Preform
5
278
Dextrins and other modified starches
5
279
Acyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives
5
280
Artificial waxes and prepared waxes
5
281
Petroleum jelly, paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products obtained by synthesis or by
other processes, whether or not coloured.
5
282
Potassium permanganate, polyvinyl Alcohol,
Carboxy methyl cellulose, sodium alginate, calcium propionate,
improvers and gel EDTA, precipitated silica, electroplating salt,
water treatment chemicals.
5
Schedule V
37
“SCHDEULE V
[See section 4]
Goods Taxable at 14%
S.
No
.
Description of Goods
Rate of Tax
Conditions, if any
1.
2.
3.
4.
1.
All types of synthetic adhesive, polymide adhesive, resin
adhesive, adhesive solution e.g. araldite, quick fix, bontite,
elfy.
14
2.
Air purifiers and cupboard fresheners, perfumes and
deodorizers, whether odourless or with odour.
14
3.
Aluminium composite panel (including composite panel
made of any other material) and aluminium containers for
compressed gas or liquefied gas.
14
4.
Anti-freezing preparations and prepared de-icing fluids.
14
5.
Artificial flowers, foliage, fruit and parts thereof and articles
made of artificial flowers, foliage or fruit.
14
6.
(i) Arms, ammunitions and parts and accessories thereof.
(ii) Explosives, pyrotechnic products, pyropheric alloys,
certain combustible preparations excluding safety
matches.
14
7.
Articles made of aluminium, brass, bronze, copper, cadmium,
lead, white metal, german silver or zinc other than specified
in any other Schedule.
14
Deleted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
8.
Articles made of ivory, horn, coconut shell, straw, bamboo,
cane, rosewood, sandalwood and other woods other than
specified in any other Schedule.
14
Deleted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
9.
Batteries of all types including batteries used in tractor,
excavator, earth moving machines and other machines.
14
10.
Bitumen of all kinds.
14
11.
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.
14
12.
Boilers, steam or other vapour generating boilers, central
heating hot water boilers, superheated water boilers,
Industrial or laboratory furnaces and ovens, including
incinerators, non-electric boilers and parts thereof.
14
13.
(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.
14
Schedule V
38
(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.
14.
(i) Cement including white cement and their substitutes.
(ii) Ready-mix concrete, cement concrete mixture, pre-
stressed concrete poles and structures, additives for
cements, mortars or concretes, articles of cement and
concrete, pre-fabricated components of building and
other structures.
(iii) Water proofing chemicals, compounds and sheets.
(iv) Weather proofing compounds and such other articles.
14
15.
Cigar cases and cigarette cases, pipe holder, tobacco pipes,
cigarette filters, cigarette lighter and hookah.
14
16.
(i) Cooked food except as provided in entry No. 202 of
Schedule-IV.
(ii) Ice-candy, ice-cake, ice cream, ice-jelly, frozen dessert,
kulfi, Ice cream cone.
(iii) Chocolates and other food preparations containing
cocoa.
(iv) Branded bakery products including all varieties of
cookies, pastries, patties, biscuits, cake sold under brand
name registered or applied for under the Trade Marks
Act, 1999.
(v) Pizza, burgers, hamburgers, sandwich, hot dog, nuggets.
(vi) Beverages including coffee drinks hot and cold, instant
coffee, espresso coffee, ice tea, milk shakes, thick shakes,
ice-cream shakes, packed flavoured milk, packed fruit drink,
packed fruit juice (excluding beverages specifically
mentioned in any other Schedule).
Beverages including coffee drinks hot and cold, Instant
coffee, espresso coffee, flavored/ non flavored tea, Ice tea,
milk shakes, thick shakes, Ice-cream shakes, flavored milk,
fruit pulp drinks, squash(excluding beverages specifically
mentioned in any other Schedule)
(vii) Corn flakes, wheat flakes, kurkure, popcorn and such
articles.
(viii) Chips when sold under brand name registered or
applied for under Trade Mark Act, 1999.
(ix) Branded confectionery including toffee, chocolate,
chewing gum, bubble gum and the frozen confectionery,
sugar candy having less than 90% sugar contents and
likewise sold under brand name registered or applied for
under the Trade Marks Act, 1999.
(x) Oat meal, custard powder, concentrate of drinks and
14
Substituted vide Not.
No.F.12(59)FD/Tax/20
14-79,dated 30.07.14
wef 14-07-2014
Schedule V
39
food, baking powder, milk food for babies, ice cream
powder, instant soups, noodles , pastas, vada mix, dosa
mix, Idli mix, gulab jamun mix, Ice cream mix and softy
mix, manchurian mix, jaljeera mix, chocolate sauce and
other chinese eatable mix and tinned or packed ready to
eat items.
(xi) Cocoa paste and cocoa powder.
(xii) Vinegar of all types.
(xiii) Margarine, table margarine, vegetable bakery
margarine, mayonnaise, salad dressing, bread improver,
cake gel, edible gelatin, fruit oils like-grape oil, orange
oil, lemon oil, lime oil, carrot oil, leaves oil such as mint
oil, curry leaf oil.
(xiv) Tomato puree, ketchup, sauces in all forms and
varieties, fruit jam, jelly.
Tomato puree, ketchup, sauces in all form and varieties.
(xv) Health drinks of all varieties and other non-alcoholic
beverages not falling under any entry in any other
Schedule.
(xvi) Food supplements, appetizers in liquid, pill or
powder forms, whether prepared according to
pharmacopeia standards or otherwise.
(xvii)Veg / non veg snacks including potato flakes, hara
bhara Kabab, shammi kabab, cheese roll, burger, aloo
tikki, soya roll.
(xviii)All types of baby food supplements.
(xix) Soya milk.
Substituted vide Not.
No.F.12(59)FD/Tax/20
14-79,dated 30.07.14
wef 14-07-2014
Deleted vide Not.
No.F.12(59)FD/Tax/20
14-79,dated 30.07.14
wef 14-07-2014
17.
Crockery of all kinds including china ware, glaze earthen
ware and articles made of porcelain and glass ware.
14
18.
(i) Detergents whether in cake, liquid or powder form,
toilet soap, paper soap, all kinds of cleaning powders
and liquids whether medicated or not, laundry
brighteners, stain busters, stain removers and bleaching
agents, alcoholic toiletry preparations. (Excluding oil
based washing soap in any form or packaging having
maximum retail price less than Rs.60/- per Kilogram).
(ii) Toilet paper and toilet tissue paper.
(iii) All types of floor cleaner and toilet cleaner including-
antiseptic/ germicidal/ disinfectant floor cleaner and
toilet cleaner.
14
19.
(i) Doors, windows, section windows, ventilators,
partitions, stands, railings, grills, grill sections, ladders,
gates, channel gates and structures made of any material.
(ii) Locks of all types and varieties, furniture locks, gate
locks, shutter locks, padlocks, safety locks and keys.
(iii) Hydraulic door closers.
(iv) Fiber glass sheets, fiber glass articles and fiber glass
tape.
(v) Glass, glass sheets, mirror, articles made of glass, glass
14
Schedule V
40
paving blocks, glass slabs, glass bricks, glass cubes,
glass tiles, safety glass reflecting or not, toughened
glass, laminated glass and multiple walled insulating
units of glass (excluding item specifically mentioned in
any other Schedule).
(vi) Ceramic tiles.
(vii) Articles of asbestos-cement and cellulose fibre cement
excluding articles mentioned in any other Schedule.
(viii) Gypsum board and other false ceiling material.
(ix) Articles made of stone including stone frame and
articles of artificial stone.
(x) Equipments for scaffolding, shuttering or pit-propping.
20.
(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) Bio-metric machine, EPBX system, time punching
machine and electrical paper cutting machine.
(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.
14
21.
(i) Electric bulbs, tube lights, ballasts for discharge lamps
or tubes and parts thereof, other type of lights such as
chandeliers, hanging lights, table-lamps, 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.
(iii) Electrical domestic appliances like mixtures, grinders,
juicers, blenders, food processors, mathani, toasters,
vacuum cleaner, microwave oven, sandwich maker,
cooking plates, induction cooker, curd maker, rice
cooker, roti maker , hot plate, hot food cabinet, washing
machine, dish washing machine, electric kettle, electric
chimney and electric iron.
(iv) Geyser, heater, immersion heater, electric instantaneous
or storage water heater, electric space heating apparatus,
hand dryer, hair dryer, hair curler, electric smoothing
iron, shavers, hair removing devices, hair trimmer, hair
cutting machine, nail cutter, massage apparatus.
(v) Electrical goods of all kinds used in the generation,
transmission, distribution or in connection with the
consumption of electricity, including all kinds of
14
Schedule V
41
inverters, uninterrupted power supply (UPS), holders,
plugs, sockets, switches, casings, capings, jacks,
connectors, reapers, bends, coupling boxes, meter boxes,
switch boxes, fuse switch boxes, distribution boxes, fan
box, junction box, meter boards, switch boards, panel
boards, distribution boards, single phasing preventer,
wooden plugs, lightning arrestors, electrical earthenware
and porcelain ware, all types of circuit breakers, starters,
chokes, power supply indicators, jointing materials,
heating elements, general lighting system (GLS) lamps,
protectors, stands, fixtures, fittings, battens.
(vi) Electric motor, starter excluding delta starter, control
panel.
(vii) Electronic systems, instruments, apparatus and
appliances including audio & video cassette tape
recorder, compact disc writer, video cassette players,
music systems, amplifier, home theater, graphic
equalizer, synthesizer, tuner, deck, record player, record
changer, recorded compact disc (CD), DVD and blue
ray disc, CD player, DVD player, blue ray disc player,
Bluetooth, transistor, radio, FM players, MP3 players,
MP4 players and components, spare parts and
accessories thereof (excluding Rajasthani audio/video
music cassettes including CD and DVD).
(viii) Video games, computer games and electronic games
and their apparatus including parts and accessories
thereof.
(ix) All kind of television sets and parts and accessories
thereof including LCD, LED, plasma and smart
television sets, set top box.
(x) Sound or visual signaling apparatus including bells,
sirens, indicator panels, burglar alarms.
(xi) Sound transmitting equipments including loudspeakers,
dictaphones, amplifiers and similar apparatus for
recording and reproducing sound, mike, stand, speakers,
connecting cord and parts and accessories thereof.
(xii) Currency counting machine and currency checking
machine.
(xiii) Electronic toys.
(xiv) Apparatus for making coffee under pressure
commonly known as espresso, tea maker, coffee maker,
shake maker machine and soda maker.
(xv) Electrical and electronic industrial appliances or
equipments, vending machines, electric heating
resistors, electro - thermal fluid heater and parts and
accessories thereof.
(xvi) Electrical signaling, safety and traffic control
equipments.
22.
Fireworks and crackers of all kinds including coloured
matches.
14
Schedule V
42
23.
Floor coverings made of plastic, rubber or any other synthetic
material.
14
24.
Floor wipers and floor mops of all types.
14
25.
(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)
14
26.
Fur, skin with fur and articles made of fur and skin.
14
27.
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.
14
28.
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.
14
29.
Gases liquefied or not, other than those specifically
mentioned in any of the Schedules.
14
30.
Gift articles, decorative articles, shields, mementoes.
14
31.
Diesel generator set, alternator of all kinds and parts thereof.
14
32.
Glow sign boards and neon sign boards.
14
33.
(i) Health fitness and gymnastics equipments.
(ii) Fat losing belts, body vibrating items, acupressure machines,
morning walker and such items.
14
34.
Insulated wares and such other items used at the time of sale
for the convenience of the customers including carry bags.
14
35.
Kitchen ware including glass ware, heat resistant cookware,
non stick cookware, casserole made of any material and
modular kitchen and baskets thereof.
14
36.
Life-jackets and life-belts.
14
37.
Lifts, elevators, hoists and escalators whether operated by
electricity, hydraulic power, mechanical power or steam.
14
38.
Liquefied petroleum gas (other than domestic use).
14
39.
(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.
14
40.
(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
All types of sheets and other articles made of foam or rubber or
plastics foam or any other synthetic foam.
(iii) Drapes and interior blinds, shower curtain or bed valances, foot
14
Substituted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
Schedule V
43
mats, home furnishing articles (excluding made of coir).
41.
(i) Measuring devices whether electronic or non-electronic,
including
(a) Vernier calipers, screw gauge, depth gauge,
coating thickness gauge, dial indicator, mitutoya
cylinder gauge, precision thread ring gauge, precision
plug gauge, colour comparator, industrial thermometers
and parts and accessories thereof.
(b) Dipping measures, pouring measures, conical
measures, cylindrical measures.
(c) Meter scales, measuring tapes, survey chains
but excluding items mentioned in Schedule IV.
(ii) surveying instruments and appliances including
photogrammetrical surveying, hydrographic,
oceanographic, hydrological, meteorological or
geophysical instruments and appliances; range finders,
theodolites and tachometers.
(iii) Scientific instruments and lab equipments like optical
instruments, electrical instruments, scientific balance,
acoustic instruments, and mechanical instruments like
microscopes, direction finding compasses, other
navigational instruments and apparatus, Instruments and
appliances for aeronautical or space navigation, echo
sounding instruments, telescopic sights for fitting to
arms, periscopes, lasers, other than laser diodes,
excluding items mentioned in any other Schedule.
(iv) Binoculars, monocular, opera glasses, optical telescope,
astronomical instruments, microscopes, optical
lenses(excluding lenses used in spectacles)
14
42.
Metal detectors, mine detectors and safety equipments.
14
43.
Meters including electric power meter, water meter, fare
meter, gas meter, outside micro meter, volt meter, ammeter,
pedo meter etc.
14
44.
Mosquito net, bird net, fish net.
14
45.
(i) Mosquito repellents of all kinds including electric or
electronic devices for this purpose and their refills
thereof.
(ii) Cockroach killer, mosquito killer, rat killer and such
items.
(iii) Mosquito and fly killer equipment.
(iv) Light traps and pheromone traps.
14
46.
Musical instruments not specified in any other Schedule.
14
47.
Name-plates, illuminated name plates, address-plates, sign-
plates, illuminated signs and similar plates, numbers, letters
and other symbols of any material.
14
48.
Natural and synthetic essential oils not specified in any other
Schedule.
14
49.
(i) Paints, enamels, cement based water colours, dry
distempers, oil based distempers, emulsion paints
14
Schedule V
44
including acrylic and plastic emulsion paints, lacquers
including cellulose lacquers, varnishes, all types of
synthetic adhesives, all types of polish, bale oil, white
oil, double boiled linseed oil, all kinds of paint removers
and all kinds of wall papers.
(ii) French polish, bituminous and coal-tar blacks.
(iii) Cellulose lacquers, nitro-cellulose lacquers and auto
lacquers in any form.
(iv) All kind of thinners and diluents including natural and
synthetic drying and semi-drying oils such as double
boiled linseed oil, blown linseed oil, stand oil,
sulphurised linseed oil, parilla oil, whale oil and Tung
oil.
(v) Glaziers putty, grafting putty, resin cements, caulking
compounds and other mastics, painter’s fillings, non-
refractory surfacing preparations for facades, indoor
walls and false ceiling.
(vi) Primers of all kinds.
(vii) Wall putty.
(viii) Paint rollers and paint gun.
(ix) Abrasive paper (regmal).
50.
Pan chutney, mouth fresheners, menthol, peppermint, and
such articles.
14
51.
Polish, polish cream, wax polish and other similar
preparations (excluding wax)
(i) Polish and creams for leather, footwear, stone, wood,
furniture, floors, coachwork, glass, metal, scouring
pastes, powders and similar preparations.
(ii) Shoe whitener and colourant.
(iii) Car polish, car shampoo and scratch remover.
14
52.
(i) Plastic goods sold under brand name registered or
applied for under the Trade Marks Act, 1999.
(ii) Unbranded plastic household goods of value above Rs
200/-.
(iii) Plastic grill of all kinds.
14
53.
(i) Ply and plywood, flush door, hard board, card board,
grass board, MDF board, particle board, block board,
insulation board, laminated board, batten board, hard or
soft wall ceiling, floor board and similar board of wood
of all kinds whether or not containing any material other
than wood;
(ii) All type of veneers.
(iii) Linoleum and laminated sheets such as sunmica,
formica, decolam and the like .
Laminated board or sheet of all varieties and description
including expanded polystyrene, all kinds of mica,
sunmica, formica, decolam, worked mica and articles of
mica including agglomerated or reconstituted mica,
whether or not on a support of paper, paper board or
14
Substituted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
Schedule V
45
other materials.
54.
Perambulator including push chair for babies and spare parts,
accessories and components thereof.
14
55.
(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.
14
56.
Rolling shutters and collapsible gates whether operated
manually, mechanically or electrically and their parts.
14
57.
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).
14
58.
Rubber products, synthetic rubber products and products
made of mixture of natural rubber and synthetic rubber not
mentioned in any other Schedule.
14
59.
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).
14
Deleted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
60.
(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.
14
61.
Sanitary napkins, baby napkins, freshener tissue napkins and
diapers of all kinds.
14
62.
Saccharine.
14
63.
Sheet of pvc including pvc sheet printed with design.
14
64.
Security systems, cctv-camera, infra-red camera and
apparatus, GPS and tracking systems, fire alarm and theft
alarm.
14
65.
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.
14
66.
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.
14
67.
(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
14
Substituted vide Not.
No.F.12(59)FD/Tax/201
Schedule V
46
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..
Hair oil including almond oil, amla oil, sandalwood oil, coconut oil
and other oils e.g. keo karpin, hair & care, dabur- vatika including
their medicated and antiseptic preparations whether allopathic,
ayurvedic, homeopathic or unani.
(iv) Face creams and body creams, face lotions and body
lotions, face packs, cleansing liquids and moisturizers
including their medicated and antiseptic preparations
whether allopathic, ayurvedic, homeopathic or unani.
(v) Make-up articles, lipsticks, nail polishes, nail varnishes,
nail paints, nail polish removers, eye liners, eye lashes,
eye and lip makeup preparations, 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 creams, foam, gel, soap, after shave
lotion. Pre-shave, shaving or after shave preparations.
4-79,dated 30.07.14
wef 30-07-2014
68.
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.
14
69.
Torch light and its bulbs excluding solar and LED torch.
Torch light and its bulbs excluding solar torch.
14
Substituted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 14-07-2014
70.
(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.
14
71.
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
14
Schedule V
47
bicycles, tri-cycles, cycle rickshaws, tractors, power tillers,
threshers and harvesters, and wheel-chairs).
72.
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.
14
73.
(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.
14
74.
Water purifier, water filter of all types and descriptions
including RO System.
14
75.
Water coolers, hot-cold water dispenser and such other
product including parts and accessories thereof.
14
76.
Weighing bridge including parts and accessories thereof.
14
77.
X-ray film and films and paper used in CT scan, MRI,
Sonography and other medical equipment.
14
78.
Goods not covered in any Schedule appended to the Act or
under any notification issued under section 6 of the Act.
Goods not covered in any Schedule appended to the Act or
under any notification issued under section 4 of the Act.
14
Substituted vide Not.
No.F.12(59)FD/Tax/201
4-79,dated 30.07.14
wef 30-07-2014
Schedule VI
48
SCHEDULE VI
[See section 4]
Goods Taxable at 20% and above
S.No.
Description of Goods Rate of
Rate of Tax %
Condition,
if any
1.
2.
3.
4.
1
High and Light Speed Diesel Oil
18
2
Molasses.
20
3
Foreign Liquor, Indian Made Foreign
Liquor and Beer:
(a) When sold to the dealers having retail
off licenses issued by Excise
Department, Government of Rajasthan.
(b) When sold to the dealers not covered in
(a) above.
30
20
4
Tobacco and its products
20
40
50
65
Amended vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
Amended vide Not. No. F.12
(15) FD/Tax/ 12-120, dated
26.03.12
Amended w.e.f.
06.03.2013
5
Petrol.
28
26
Amended vide Not. No. F.12
(15) FD/Tax/ 12-120, dated
26.03.12
6
Opium
50
7
Goods of Special Importance as specified
in Section 14 of the CST Act, 1956, except
the goods included in Schedule I or III
appended to the RVAT Act, 2003
4
5
Inserted vide Not. No. F.-- (--
) FD/Tax/ ------, dated
10.03.10
Amended vide F.12(46)FD/
Tax/11-07, Dated 15.04.2011
8
All types of Motor Vehicles (Other than
tractors) including two and three wheelers
including their parts and acessories
15
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
9
Air Conditioner and refrigerator
15
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
10
Mineral Water and water Sold in Sealed
Containers
15
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
11
Aerated Water
15
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
Schedule VI
49
12
Aviation Turbine Fuel
20
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
13
Pan Masala
40
50
65
Inserted vide Not. No. F.12
(25) FD/Tax/ 11-133, dated
09.03.11
Amended vide Not. No. F.12
(15) FD/Tax/ 12-120, dated
26.03.12
Amended w.e.f.
06.03.2013
14
All types of used motor vehicles
2.5
Inserted vide Not. No. F.12
(59) FD/Tax/2014-14, dated
14.07.14
15
Oilseeds
3.0
Inserted vide Not. No. F.12
(59) FD/Tax/2014-14, dated
14.07.14
16
Polyester filament yarn
2.0
Inserted vide Not. No. F.12
(59) FD/Tax/2014-71, dated
18.07.14
17
Dhaniya in whole form
2.0
Any amount of tax charged
or collected over and above;2
percent, shall also be;
deposited with the state
government and already
deposited tax shall not be
refunded .
Inserted vide Not. No. F.12
(31) FD/Tax/2013-101, dated
19.08.14
Tax Rate on weight, unit, volume or measure
50
S.No.
Item
Rate of Tax
1
Other than filter cigarettes, of length not exceeding 60 mm
Rs. 350 per thousand
2
Other than filter cigarettes, of length not exceeding 60 mm but not
exceeding 65 mm
Rs. 400 per thousand
3
Other than filter cigarettes, of length exceeding 65 mm but not
exceeding 70 mm
Rs. 1000 per thousand
4
filter cigarettes, of length (including the length of filter being 11 mm
or its actual length whichever is more) not exceeding 60 mm
Rs. 350 per thousand
5
filter cigarettes, of length (including the length of filter being 11 mm
or its actual length whichever is more) of length exceeding 60 mm
but not exceeding 65 mm
Rs. 400 per thousand
6
filter cigarettes, of length (including the length of filter being 11 mm
or its actual length whichever is more) exceeding 65 mm but not
exceeding 70 mm
Rs. 750 per thousand
7
filter cigarettes, of length (including the length of filter being 11 mm
or its actual length whichever is more) exceeding 70 mm but not
exceeding 75 mm
Rs. 1000 per thousand
8
filter cigarettes, of length (including the length of filter being 11 mm
or its actual length whichever is more) exceeding 75 mm but not
exceeding 85 mm
Rs. 1300 per thousand
9
Others
Rs. 1500 per
thousand
Tax Rate on weight, unit, volume or measure
51
PART A
Item.
No.
Description of goods
Tax Payable
(in rupees)
Variety of Stone
Size
1
2
3
1
All type of Marble
Tiles below one square foot
0.40 per sq.ft
Tappa/leera up to 2 feet width and 3.5
feet length
0.75 per sq.ft
PART B
(Goods other than mentioned in Part A above)
Item.
No.
Description of goods
Tax Payable
(in rupees)
Variety of Stone
Size
1
2
3
1
Makrana Marble White 1
Length one foot to two feet
6.00 per sq.ft
Length above two feet up to seven feet
11.00 per sq.ft
Length above seven feet
20.00 per sq.ft
2
Makrana Marble White II
Length one foot to two feet
2.40 per sq.ft
Length above two feet up to seven feet
3.10 per sq.ft
Length above seven feet
4.50 per sq.ft
3
Makrana Marble White II
Length one foot to two feet
3.10 per sq.ft
Length above two feet up to seven feet
3.50 per sq.ft
Length above seven feet
6.50 per sq.ft
4
Makrana semialbeta
Length one foot to two feet
2.50 per sq.ft
Length above two feet up to seven feet
2.80 per sq.ft
Length above seven feet
3.60 per sq.ft
5
Makrana Adanga/Dungri/Pink
Length one foot to two feet
1.25 per sq.ft
Length above two feet up to seven feet
1.70 per sq.ft
Length above seven feet
2.10 per sq.ft
6
Makrana White Base Adanga
Length one foot to two feet
1.60 per sq.ft
Length above two feet up to seven feet
2.60 per sq.ft
Length above seven feet
3.40 per sq.ft
7
Makrana Kumari averae
Length one foot to two feet
0.65 per sq.ft
Length above two feet up to seven feet
0.95 per sq.ft
Length above seven feet
1.10 per sq.ft
8
Makrana Kumari White Base
Length one foot to two feet
0.85 per sq.ft
Tax Rate on weight, unit, volume or measure
52
Length above two feet up to seven feet
1.30 per sq.ft
Length above seven feet
1.40 per sq.ft
9
Rajasmand/Morwad/Agariya/M
arble Grade A
Length upto two feet
1.30 per sq.ft
Length above two feet
2.10per sq.ft
10
Rajasmand/Morwad/Agariya/M
arble Grade B
Length upto two feet
0.90 per sq.ft
Length above two feet
1.45 per sq.ft
11
Grade C of Rajasmand
Morwad/Agariya Marble/
Dharmeta/Bani/Sapol/Kekri/Sa
war, Andhi Pista, Abu Adanga,
Abu green and Abu Green and
White, Bidasar, Udaipur Green
and pink marble black aaspur
Yellow pine, bhainslana,
rampura, kayampura chhapolim
paloda and banswara marble
Length upto two feet
0.75 per sq.ft
Length above two feet
1.10 per sq.ft
12
Katni, majolim wonder and
oman red marble grade a
Length upto two feet
1.70 per sq.ft
Length above two feet
2.00 per sq.ft
13
Katni, majolim wonder and
oman red marble grade b
Length upto two feet
1.50 per sq.ft
Length above two feet
1.75 per sq.ft
14
Imported
marble
Italian Satwaria
All size
60.00 per sq.ft
Other than Italian
Satwaria
All size
9.00 per sq.ft
15
All other types of marble not
specified herein
More than one square foot
1.30 per sq.ft
16
All type of Granite
Length upto two feet
1.80 per sq.ft
17
Granite Jaisalmer (Lakha Red)/
Granite South Indian
Length upto two feet
4.50 per sq.ft
18
Granite Jalore/Deogarh and
others
Length upto two feet
3.25 per sq.ft
53
