THE RAJASTHAN SALES TAX ACT, 1994 & implements used by handicapped persons/ Artificial ... Tricycle...

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INDEX

1. EXEMPTIONS NOTIFIED UNDER SCHEDULE-I

(NOTIFICATIONS UNDER SUB-SECTION (1) OF SECTION 8)

2. EXEMPTIONS NOTIFIED UNDER SCHEDULE-II (RVAT: NOTIFICATIONS UNDER SUB-SECTION (3) OF SECTION 8)

3. RATE OF TAX NOTIFIED UNDER SCHEDULE III (1%)

(NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)

4. RATE OF TAX NOTIFIED UNDER SCHEDULE IV(5.5%)

(NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)

5. RATE OF TAX NOTIFIED UNDER SCHEDULE IV Part-A

Goods under Category of IT Products (See S. No. 65 of Schedule IV) (5.5%)

6. RATE OF TAX NOTIFIED UNDER SCHEDULE IV Part-B

Goods under Category of Industrial Inputs (See S. No. 69 of Schedule IV) (5.5%)

7. RATE OF TAX NOTIFIED UNDER SCHEDULE V (14.5%) (NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)

8. RATE OF TAX NOTIFIED UNDER SCHEDULE VI (Spl.Rate) (NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)

9. Levy of tax by weight, volume, measurement or unit on certain

goods

I. Marble and Granite

II. Cigarette

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EXEMPTIONS NOTIFIED UNDER SCHEDULE-I RVAT: NOTIFICATIONS UNDER SUB-SECTION (1) OF SECTION 8

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; 1“29. Sprayer including their parts

and accessories;” 2"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)."

_______________ 1. Originally substituted by notification No. F.12 (63) FD / Tax /

2005- 3 dated 11.04.2006, for expression, '29. Sprayer and drip

irrigation equipment' by the expression „29. Sprayer‟ w.e.f.

01.04.2006, subject to the conditions that if tax charged or

collected, the same shall be deposited to the State Government and

where the tax has been deposited to the State Government, it shall not

be refunded and further substituted by notification No. F.12 (28) FD

/ Tax / 2007/135 dated 09.03.2007, for expression, „29. Sprayer‟

2. Added by notification No.F.12(63)FD/Tax/ 2005- 3 dated

11.04.2006, w.e.f. 01.04.2006, subject to the conditions that if tax

charged or collected, the same shall be deposited to the State

Government and where the tax has been deposited to the State

Government, it shall be refunded.

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(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, 2"supplement and

husk of cereals and pulses, concentrates and additives." _______________

1. Inserted by notification No.F.12(63)FD/Tax/2005-3dated





2.Substituted by notification No.F.12(15)FD/Tax/08-02dated

02.04.2008 for the expression 'supplement and husk of cereals and

pulses, 1"bran of wheat," concentrates and additives and de-oiled

cake.'

4. Betal leaves

5. 1“Books, Workbooks prescribed by any Board of School

Education or University or used for educational purpose,

periodicals and journals including maps, charts and globe.”

__________ 1. Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-10

dated 14.07.2014 w.e.f. 01.04.2006

Subject to the

provisions of

section 97A of

the Act.

2“Books and periodicals & journals including maps charts

and globe”

___________ 2. Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-10

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dated 14.07.2014 w.e.f. 01.04.2006

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. 1"Explanation - For the purpose of this entry 'Khadi' means

any cloth woven on handloom from yarn handspun in India" ________________

1. Added by notification No. F.12(80)FD/Tax/2005-117 dated

01.12.2006.

11. Curd, Lussi, ≠

butter milk & separated milk.

12. Electrical energy

13. Earthen pot

14. Fire wood except Casuarinas and Eucalyptus timber; gobar

ke kande 1"and solid briquettes made of agricultural waste."

_______________

1. Added by notification No.F.12(63)FD/Tax/2005-3dated 11.04.2006,

w.e.f. 01.04.2006, subject to the conditions that if tax charged or


where the tax has been deposited to the State Government, it shall be

refunded.

15. Fresh milk and pasteurized milk other than UHT milk and

skimmed milk powder

16. Fresh plants, saplings and fresh flowers 1"including mahua

flowers."__________

1. Added by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated

19.04.2006.

17. Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds

18. 1"Fresh vegetables and fruits."

_______________

1. Substituted by clause (i) of notification No. F.12 (25) FD/Tax/ 11-128

dated 09.03.2011 for the expression [Fresh vegetables and fruits a'except when sold by a company registered under Companies Act,

1956.']

______________

a. Inserted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated

25.02.2008.

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) 1[,

lac, its dana and products, 2"chapadi, bairja and glass

chattons."]

_______________

1. Added vide Notification No. F.12.(63)FD/Tax/2005-29 dated

28.04.2006. 2. Substituted vide Notification No. F.12(63)FD/Tax/2005-54 dated

≠ As per the Clarification No. i-16 ¼221½@dj@oSV@vk;qDr@2006@176 dated 29-04-2011 butter milk

(Chhachh) containing Jeera/ Namak/ Podeena is also Chhachh.

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01.06.2006 for expression 'chapadi and glass chattons.'

21. Human Blood & blood plasma

22. Indigenous handmade musical instruments, components and

parts thereof,ghunghuru 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated

08.03.2016 for expression 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)"

_______________

* Inserted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated

19.04.2006. Further deleted by clause (i) of Notification 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. Unbranded toast and unbranded rusk, Bread (branded or

otherwise) excluding pizza bread 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated

08.03.2016 for expression „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. 1"Pappad, Pappad-Khar," Bari ,Mangori and Khakhra

_______________

1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated

25.02.2008 for the expression 'Pappad'. It is deemed to have been

substituted w.e.f. 01.04.2006 by Notification No.

F.12(15)FD/Tax/2008-PT-55 dated 27.08.2008.

2. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated

08.03.2016 for expression Pappad, Pappad-Khar," Bari and Mangori.'

38. Goods taken under customs bond for re-export after

manufacturing or otherwise

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39. 1[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, 1957, 2“except goods mentioned in any other Schedule

appended to the Act”]

____________ 1 Substituted by clause (ii) of notification No.F.12(59)FD/Tax/2014-10

dated 14.07.2014.

2 Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-76

dated 30.07.2014 for the existing expression,-

„except goods mentioned in entry no. 204 and 205 of Schedule IV of

this Act‟

2"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." ________________

2. Substituted by clause (i) of notification No. F.12(46) FD/Tax/2011-06

dated 15.04.2011 w.e.f. 08.04.2011 for the expression,- 'Textile and

fabric on which additional excise duty was leviable but exempted by the

Government of India'.

40. 1"Tobacco on which additional excise duty was leviable but

exempted by the Government of India” ________________

1. Deleted by notification No. F.12(40) FD/Tax/07-01 dated 04.04.2007.

41. 1"Sugar 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." ________________

1. Substituted by clause (ii) of notification No. F.12(46)

FD/Tax/2011-06 dated 15.04.2011 w.e.f. 08.04.2011 for the

expression,- 'Sugar on which additional excise duty was leviable but

exempted by the Government of India'.

42. Kirpan

43. Prasdam by religious institutions 1(xx) panchamritam,

namakatti and vibhuti. _______________

1. Deleted by Notification No.F.12(63)FD/Tax/2005-104 dated

18.10.2006 the expression 'including mishri, makhana, batasha as

part of prasad'.

44. Rakhi and Sacred thread, commonly known as yagyopavit,

harmala (mala made of cotton/silk/zari yarn), mod, turra,

kalangi 1",

2“embroidery or zari articles, that is to say, imi,

zari, kasab, salama, dabka, chumki, gota, sitara, naqsi, kora,

glass bead, badla and mangalsutra.”" _______________

1. Inserted by notification No.F.12(63)FD/Tax/2005-3dated

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2. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated

19.04.2006, for expression, ' zari, gota and mangalsutra'.

45. Religious pictures not for use as calendar 1“, religious

pictured tiles, Panchang” and idols of deities made of stone

or marble. _______________

1. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated

19.04.2006, for expression, 'and Panchang'.

46. 1"Chalk stick, Takhti and school bags upto Rs. 500/-"

_____________ 1. Substituted by clause (ii) of notification No. F.12 (25) FD/Tax/

11-128 dated 09.03.2011 for the expression,- 'Chalk stick and Takhti

and unbranded school bags upto Rs. 200/-'.

47. Idols made of clay or plaster of paris and Clay lamps

48. Muddhas made of sarkanda,1"moonj, ban and its rope and

basket," phool buhari jhadoo and Unbranded broomsticks _______________

1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 3 dated

11.04.2006, for expression, 'ban, moonj', w.e.f. 01.04.2006, subject to

the conditions that if tax charged or collected, the same shall be

deposited to the State Government and where the tax has been

deposited to the State Government, it shall be refunded.

49. Puffed rice, commonly known as Muri, flattened or beaten

rice, commonly known as Chira, parched rice, commonly

known as khoi, kheel, murmura, poha 1" parched gram and

makki ka poha."

____________


11.04.2006, for expression, 'and parched gram', w.e.f. 01.04.2006,

subject to the conditions that if tax charged or collected, the same

shall be deposited to the State Government and where the tax has been

deposited to the State Government, it shall be refunded.

50. Husk including groundnut husk

51. Leaf plates and cups-pressed or stitched

52. Kites, manja and charkhi

53. 1"Kuttu, Kangani," Singhada, Rajgira including atta

thereof, Sanwakhya and Sabudana _______________


25.02.2008 for the expression 'Kuttu'. It is deemed to have been

substituted w.e.f. 01.04.2006 by Notification No.

F.12(15)FD/Tax/2008- PT-55 dated 27.08.2008

54. Loban, dhoop, handmade agarbatti, deepak, 1"puja ki

ghanti, pooja ka chopda, shankh, roli and moli" ________________


01.06.2006 for expression, 'pooja ki ghanti, shankh, roli and moli.'

55. 1“Handicrafts, statues, blue pottery and puppets having sale

price upto Rs. 1000/- per item

Subject to the

provisions of

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_____________ 1 Substituted by clause (ii) of notification No.F.12(59)FD/Tax/2014-76

dated 30.07.2014 w.e.f. 14.07.2014 for the expression „Handicrafts,

including blue pottery and puppets upto Rs. 1000/- per item‟. Which

was substituted by clause (iii) of notification No.F.12(59)FD /Tax /

2014-10 dated 14.07.2014.

section 97A of

the Act. ”

2“Handicrafts including blue pottery and puppets”

____________ 2 Substituted by clause (iii) of notification No.F.12(59)FD/Tax/2014-10

dated 14.07.2014.

56. Seeds of grass, vegetables and flowers; 1"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.

_______________

1. Inserted by Notification No. F.12(63) FD/ Tax/ 2005-3 dated





57. Rajasthani audio/vedio music cassettes including CD and DVD

58. 1[All kinds of footwear (excluding footwear made of

leather) having maximum retail 2price

3"less than Rs.

500/-" per pair, and Deshi Juthiyan.]

_______________ 1. Substituted by Notification No. F.12 (63) FD / Tax / 2005- 3 dated

11.04.2006, for original expression, 'Unbranded rubber/plastic/rexin

Footwear having maximum retail price less than Rs. 200/- per pair.',




refunded and further substituted by Notification No. F.12(63)FD/Tax/

2005-54 dated 01.06.2006 for expression, 'Rubber/ plastic/rexin

footwear having maximum retail price less than Rs. 200/- per pair

provided that the MRP is indelibly marked or embossed on the

footwear itself.' furhter sustituted by notification no. F.12(28)

FD/Tax/07-173 dated 30.03.2007 for expression ' Rubber/plastic/

rexin footwear having maximum retail price less than Rs. 200/- per

pair provided that the MRP is indelibly marked or embossed on the

footwear itself and Deshi Jootiyan'.

2. Substituted by Notification No. F.12 (84) FD / Tax / 2009- 42 dated

30.07.2009, w.e.f. 28.07.2009 for expression, 'price less than Rs.

200/-'

3. Substituted by Notification No. F.12 (25) FD / Tax / 11-167 dated

23.03.2011, for expression, 'less than Rs. 300/-'.

*[59.

1“Razai, Handmade cotton filled Gadde (Mattresses) and

Pillow”

_____________ 1. Substituted by clause (iii) of notification No. F.12 (25) FD/Tax/

11-128 dated 09.03.2011 for the expression,- a“Razai up to Rs. 750/-

and razai cover up to Rs. 150/- per item.” Further substituted by clause

(i) of Notification No. F.12(25)FD/Tax/11-159 dated 15.03.2011 for

the expression, 'Razai'.

_______________

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a. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18

dated 19.04.2006, for expression, 'Razai upto Rs. 300/- and Razai

cover upto Rs. 150/- per item'.

60. 1“All kinds of stone sludge, stone slurry and the

manufactured items having individually or jointly a

minimum of 50% of all kinds of stone sludge, stone slurry

and fly ash in the contents of such manufactured items but in

case of manufacturing of bricks this limit shall be 25% or

more.”. ________________

1. Substituted by clause (i) of Notification No. No.F.12(23)FD/Tax/

2015-194 dated 09.03.2015 .

2"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". ________________

2 Substituted by Notification No. F.12(63)FD/Tax/2005-47 dated

08.05.2006 vide S.O. 95 dated 09.05.2006, for expression, 'Marble

and other stone slurry, sludge and fly ash'.

2(##

"60A Asbestos cement sheets and bricks having contents of fly ash

25% or more by weight. ________________

## Inserted by Notification No. F.12(63)FD/Tax/2005-54 dated

01.06.2006

1 Substituted by Notification No. F.12(63)FD/Tax/2005-62 dated

05.07.2006 vide S.O. 140 dated 15.07.2006, for expression 'Subject

to the condition of entry in Registration Certificate of the selling

dealer '

2 Deleted by Notification No. F.12(28)FD/Tax/2007-135 dated

09.03.2007.

1"(1) The goods

shall be entered in

the Registration

Certificate of the

selling dealer;

(2) The exemption

shall be for such

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 ________________

Deleted vide Notification No. F.12(11)FD/ Tax/ 2016-251 dated

30.03.2016. w.e.f. 01.04.2016

1"62. Cottonseed oil cake.

_______________

1. Deleted by clause (i) of Notification No. F.12(22)FD/ Tax/ 10-80

dated 09.03.2010. See S. No. 111.

Subject to the

condition of entry

in Registration

Certificate of the

selling dealer."

63. 1"Old jute bags and old HDPE bags."

_______________

Subject to the

condition of entry

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1. Substituted by Notification No. F.12(63)FD/Tax/2005-29 dated

28.04.2006 for expression, 'Old jute bags."

in Registration

Certificate of the

selling dealer. 1“64. Handmade soap.” ]

_______________

* Added by notification No.F.12(63)FD/Tax/2005-3 dated 11.04.2006,




refunded.

1. Deleted vide notification 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.]

_______________ # Added by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated

19.04.2006.

$[69 Articles of marble up to Rs. 1000/- per item.


08.03.2016 for expression „Articles of marble up to Rs. 300/- per item.‟

70 Niwar made of cotton.

71 Saree fall.]

_______________ $ Added by Notification No. F.12 (63) FD/ Tax/ 2005-29 dated

28.04.2006 vide S.O. 95 dated 09.05.2006.

**"72. Products and medicines manufactured in the Goshalas from

gobar and Gomutra."

_______________ ** Added by Notification No. F. 12 (63) FD / Tax /2005 - 47 dated

08.05.2006.

$$"73

Bura and mishri"

________________ $$ Added by Notification No. F.12(63)FD/Tax/2005-54 dated

01.06.2006.

*$[74

Makhana, Batasha and Sugar Toys. Subject to entry

in Registration

Certificate of the

Selling dealer

75

Bio-fertilizers.]

________________ *$ Added by Notification No. F.12(63)FD/Tax/2005-104 dated

18.10.2006.

$*"76.

Incense sticks commonly known as agarbatti, dhupkathi or

dhupbatti. "

________________ $* Added by Notification No. F.12(63)FD/Tax/2005-103 dated

18.10.2006. w.e.f. 01.04.2006, subject to the conditions that tax

charged or collected, if any, shall be deposited to the State

Government and tax already deposited to the State Government,

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shall not be refunded. $$*

"77.

Gwar Seed, Gwar Dal, Dhencha and Punwad

______________ $$* Added by Notification No. F.12(63)FD/Tax/2005-127 dated

08.02.2007.


08.03.2016 for expression “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]

_______________ Added by Notification No. F.12(28)FD/Tax/2007/135 dated

09.03.2007.

[83 Tilpatti

84 Textile Screen design

85 Gulkand and Gulabjal.

86 Gamchha

87 Blanket

88 Hand Cart]

_______________ Added by Notification No. F.12(28)FD/Tax/07-173 dt. 30.03.2007.

[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 1(i) 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.

(ii) Non-electrically operated nose plier,side cutter,

miniature plier, pincer, chugga, tongs, katiya, top cutter,

kaat, jamboor, hammer, jantry, keetkade, dadiya die and

mus, where maximum retail price is

upto Rs. 80 per piece.

91 Wooden hand blocks for textile printing.

92 Kerosene lamp, hurricane lantern, kerosene wick stove,

kerosene pressure stove, accessories & parts thereof 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated

08.03.2016 for expression ISI marked kerosene stove and wick stove.

93 Domestic solar cooker.]

_______________ . Added by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated

1 Substituted vide Notification No. F.12(11)FD/Tax/2016-251 dated 30.03.2016 w.e.f 01.04.2016 for

expression,' 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.

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25.02.2008. [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.

_______________

Added by Notification No. F. 12 (15) FD / Tax / 2008- 17 dated

03.06.2008

(i) For the period

01.04.2006 to

04.07.2006

subject to entry in

the Registration

Certificate of the

selling dealer.

(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.”

________________ @

Added by Notification No. F. 12 (15) FD / Tax / 08-66 dated

06.09.2008

@$[97. Newsprint. $@“98. De-oiled rice bran.

_____________ $@ Substituted by clause (iv) of notification No.F.12(59)FD/Tax /

2014-10 dated 14.07.2014 retrospectively w.e.f. 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.]

________________ @$


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."

________________

≈ Originally entry was added by Notification No. F. 12 (84) FD / Tax /

2009-09 dated 08.07.2009 has been substituted by Notification No.

F.12 (84) FD / Tax / 2009- 42 dated 30.07.2009, w.e.f. 01.04.2006.

"101. Isabgol and its husk"

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________________


27.07.2009 [102. Gur, jaggery and edible variety of rab gur

103. All kinds of Towels having maximum retail price upto Rs.

200/- per towel.

104. Rice Bran.

105. Unfried potato chips]

________________

Added by Notification No. F.12 (84) FD / Tax / 2009- 42 dated

30.07.2009 w.e.f. 28.07.2009

Ω[106 Battery driven motor vehicle

107. Solar energy equipment and solar torch


08.03.2016 for expression Solar energy equipment

108. Mehandi cone

109. Beehive, Bee-colony, Bee-box

110. Rudraksh]

_______________ Ω. Added by clause (ii) of Notification No. F.12(22)FD/ Tax/ 10-80

dated 09.03.2010.

£"111. Cotton seed oil cake.

_______________ £. Added by Notification No. F.12(22)FD/ Tax/ 10-104 dated

31.03.2010 with effect from 09.03.2010.

Subject to entry

in Certificate of

Registration of

selling dealer. " ±"112. Commercial LPG used for cremation, Equipments of

cremation including parts and accessroies thereof, used in

cremation through LPG or electrical energy.

_______________ ±. Added by Notification No.F.12(77)FD/Tax/2010-70 dated

06.09.2010.

When purchased

by such cremation

centers which are

open to all

sections of the

society" "113. Oseltamivir [medicine for Influenza-A (H1N1)]"

_______________ . Added by Notification No. F.12(105)FD/ Tax/ 2010-72 dated

08.09.2010. Further Substitued by Notification No. F.12 (105) FD/

Tax/ 2010-82 dated 07.10.2010 for the original entry,-

'113. Tamiflu (medicine for Influenza A (H1N1)'

≈[114.

All kind of building stone, excluding all kinds and forms of

Kota Stone, Marble, and Granite

115. Grit, Ballast including Gitti and Kankari

116. Morram

117. Bajari including Reta and River Sand

118. Kiln Bricks]

_______________ ≈. Added by Notification No. F.12(52)FD/ Tax/ 09-pt-109 dated

31.12.2010 w.e.f. 01.01.2011.

≠[119.

UHT milk

120. 1

"All kinds of Handmade Carpet"

_____________

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1. Substituted by clause (ii) of Notification No. F.12(25)FD/Tax/11-159

dated 15.03.2011 for the expression, 'Handmade Wollen Carpet'.

2. Deleted by Notification No.F.12(11) FD / Tax / 2016-184 dated

08.03.2016.

121. Namda

122. Handspun woollen yarn

123. Saji

124. All types of pulses whether whole, split or broken form

including besan thereof

125. 1"Paddy, Rice, Wheat, Atta of wheat including fortified Atta

of wheat, Maida, Suji and Wheat Bran"

_____________ 1. Substituted by clause (iii) of Notification No. F.12(25)FD/Tax/11-159

dated 15.03.2011 for the expression, 'Wheat and Rice'.

126. 1"Kerosene oil"

______________ 1. Substituted by Notification No. F.12(89)FD/Tax/2007-24 dated

29.06.2011 for the expression, 'Kerosene oil sold through PDS'.

127. Cooked Food

_____________ 1. Inserted by notification No. F.4 (25) FD/Tax/ 03-63 dated 02.11.2011.

When cooked and

served by

Religious or

Charitable

institution 1"on or

after 01.04.2006."

128. 1"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"

_____________ 1. Substituted by clause (iv) of Notification No. F.12(25)FD/Tax/11-159

dated 15.03.2011 for the expression, 'Tawa, Kadai, Tai, Sigri, Chimta,

Imamdasta, Musali, Jhar and Chalani made from iron and steel'.

129. Chakla, Belan and Gas Lighter

130. Multani Mitti (130A Handmade paper and its products

130B. Gulal and Pichkari)

_____________ . Added by clause (v) of notification No. F.12 (25) FD/Tax/ 11-159

dated 15.03.2011.

131. 1^fljkyh] ckxs'kh] ck:] [ktwj dh ifÙk;ka] ckLdsV~l] dsoy ckal ls

cus gq, gkFk ls fufeZr lweka vkSj tekZA*]

_____________ 1. As per Hindi version of Notification; the translation in English

Language has not been published in the Rajasthan Gazette upto the

publication of the book.

≠. Added by clause (iv) of notification No. F.12 (25) FD/Tax/ 11-128

dated 09.03.2011.

£"132. Bhang and Lanced poppy head"

_____________ £.Added by notification No. F.12 (25) FD/Tax/ 11-129 dated 09.03.2011

w.e.f. 01.04.2011.

~£[133 Sanitary Napkin of "free days" brand sold under the NRHM

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. scheme

134. Stone dust

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.

136. Waste Paper (raddi)]

_____________ ~£.Added by notification No. F.12 (25) FD/Tax/ 12-116 dated

26.03.2012.

£~ “137. Cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi,

ajwain, suwa, asaliya, kathodi.

_____________ £~Added by notification No. F.12 (11) FD/Tax/ 2013-108 dated

06.03.2013. Deleted by clause (v) of notification No.F.12(59)FD

/Tax/2014-10 dated 14.07.2014.

When sold in a

form other than

powder or

crushed or paste

form.”

££ [138. Bio gas

139. Reetha and shikakai]

__________ ££. Added by clause (vi) of notification No.F.12(59)FD/Tax/2014-10

dated 14.07.2014.

1“140 Cumin seed and aniseed

________________ 1 Added by clause (iii) of notification No.F.12(59)FD/Tax/2014-76

dated 30.07.2014 w.e.f. 14.07.2014.

Subject to the

provisions of

section 97A of

the Act.” 1“141

Refused derived fuel”

________________ 1 Added by of notification No.F.12(82)FD/Tax/2014-132 dated

20.10.2014.

1[142. Pseudophakic Intra Ocular Lens

143. Mosquito net, Bird net

144. Jute rope

145. Kalijeeri, kalaunji

146. Chokhat made of sand stone

147. Marble powder, karezi and chips.

148. Hawan samagri including sambrani] ________________

1. Added by clause (ii) of Notification No. No.F.12(23)FD/Tax/

2015-194 dated 09.03.2015 .

149. Bio mass stove Entries from serial

No. 149 to 162 are

added vide

Notification

No.F.12(11) FD /

Tax / 2016-184

dated 08.03.2016.

150. Lai

151. Pattu

152. Camphor

153. Saw Dust

154. Sugarcane

155. Sattu

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156. Sewing needle other than needle used in sewing

machine

157. Earthen roofing tiles (Kelu)

158. Animal Shoe and its nail

159. Rubber play ball and balloons

160. Hand-pumps, its parts and fittings

161. Safety matches

162. Ganga jal and ganga arghya packed in sealed containers

not meant for drinking purpose

EXEMPTIONS NOTIFIED UNDER SCHEDULE-II RVAT: NOTIFICATIONS UNDER SUB-SECTION (3) OF SECTION 8

The State Government by issuing notifications under sub-section (3) of Section 8 of the

Act in the Official Gazettee, has granted exemption from tax payable on the sale or

purchase of goods by the person or class of persons as mentioned in Schedule-II, as given

hereinafter:-

SCHEDULE II

[See sub-section (3) of section 8]

Exemption to Persons or Class of Persons

S.No. Exemptions to person or Class of

persons

Conditions,

if any

On the notified

conditions as

given in Para 2

of this Chapter

at Serial

Number given

therein

1. United Nations Organisation and its

constituent agencies

13

2. Foreign Diplomatic Missions and their

diplomats

-

**"3. Aviation turbine fuel to any Airlines

establishing 'HUB' in the State.

_______________ ** Deleted by Notification No. F. 4 (23) FD / Tax /

97-85 dated 19.1.2009.

One year

from the

date of

commence-

ment of

HUB."

-

*"4. (i) Canteen Stores Department, or

(ii) Regimental or Unit-run canteens

attached to Military units."

_______________ * Inserted by Notification No. F. 12 (63) FD / Tax

/ 2005-8 dated 13.04.2006 w.e.f. 01.04.2006.

1, 2

#[5. Rajasthan State Road Transport

Corporation

3, 43, 65

6. Indian Railways.]

_______________

4, 26, 87

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# Inserted by Notification No. F. 12 (63) FD / Tax

/ 2005-10 dated 15.04.2006. $"7. Food Corporation of India."

_______________

$ Inserted by Notification No. F. 12 (63) FD / Tax

/ 2005-22 dated 25.04.2006 w.e.f. 01.04.2006.

5, 12

**"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.,"

_______________ ** Inserted by Notification No. F.12(63)FD/Tax

2005-26 dated 28.04.2006 w.e.f. 01.04.2006.

6, 77, 78

##"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."

________________ ## Inserted by Notification No. F.12(63) FD/

Tax/2005-31 dated 29.04.2006 w.e.f.

01.04.2006 vide S.O. 69 dated 01.05.2006.

7, 79

1[

***"10

.

Balkrishna Industries Limited"]

________________

*** Inserted by Notification No. F.4(2)FD/Tax

/2004-41 dated 06.05.2006.

1 Deleted by Notification No. F.4(2)FD/Tax/

2004-26 dated 27.06.2007.

1 of Para II of

Chapter-4

###[11.

Bhagwan Mahaveer Viklang Sahayata

Samiti, Jaipur.

2 of Para II of

Chapter-4

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.]

_______________

### Added by Notification No. F.12(63)FD/ Tax /

2005-48 dated 08.05.2006 vide S.O. 96 dated

09.05.2006.

3 of Para II of

Chapter-4

‡ “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

8, 17, 36

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under the Rajasthan Khadi and Village

Industries Board Act, 1955.”

_______________

‡ Inserted by Notification No. F.12(63)FD/Tax

/2005-66 dated 05.07.2006. £"14. Registered dealer engaged in execution of

works contracts."

________________

£ Inserted vide notification No: F.12(63)FD/Tax

/2005-79 dated 11.08.2006 w.e.f. 01.04.2006.

9, 24, 47, 49,

50, 71, 82, 86,

90, 96

££"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."

________________

££ Inserted vide notification No: F.12(63)FD/

Tax /2005-85 dated 11.09.2006

10, 10A

3[1“16.

2(Registered dealers dealing in used motor

vehicles.”)]

________________ 1 Inserted vide notification No: F.12(63)FD/

Tax/2005-96 dated 11.10.2006.

2 Substituted by notification No. F.12(28)FD/ Tax/

2007/136 dated 09.03.2007 for expression,

„Registered dealers dealing in used cars.‟

3 Deleted by Notification No. F. 4 (84) FD / Tax /

2009-10 dated 08.07.2009.

11, 14, 22

‡££[17. Rajasthan Rajya Bunkar Sahkari Sangh

Limited, Jaipur.

4 of Para II of

Chapter-4

18. Rajasthan State Handloom Development

Corporation Limited, Jaipur.]

________________

‡££ Inserted vide notification No: F.12(63)FD/

Tax /2005-106 dated 18.10.2006

5 of Para II of

Chapter-4

[19.

Self Help Group 15

20. Manufacturers of asbestos cement sheets

and bricks]

________________

Added by notification No. F. 12 (28) FD / Tax

/ 2007 / 136 dated 09.03.2007.

16

“21. Bochasanwasi Shri Akshar Purushottam

Swami Narayan Sanstha.”

________________

Inserted by notification No. F. 4 (38) FD / Tax

/ 03-32 dated 03.08.2007.

19

[22. Registered dealers of marble who have not

included royalty amount in the sale price 1"during the period 01.04.2002 to

15.01.2008".

________________ 1. Substituted by Notification No. F. 12 (23)

20, 30

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FD/Tax/ 08-71 dated 09.09.2008 for expression

'during the period 01.04.2006 to 15.01.2008"

which was substituted by Notification No. F. 12

(15) FD / Tax / 2008- 18 dated 03.06.2008 for

expression 'during the period 01.04.2006 to

14.01.2008" w.e.f. 25.02.2008

23. Dealers selling food under the Akshya

Kalewa Scheme.]

_______________

. Inserted by Notification No. F. 12 (15) FD /

Tax / 2008- 73 dated 25.02.2008.

21

[24. Airlines which for the first time connect

cities of the State having no air service.

23

25. Registered Flying Clubs set up for

training.]

_______________

Added by Notification No. F. 12 (15) FD / Tax

/ 2008- 18 dated 03.06.2008 w.e.f. 25.02.2008

23

@"26. Circuit Houses/ Dak bungalows"

________________ @Added by Notification No. F. 12 (3) FD / Tax /

08- 40 dated 05.08.2008

25

"27. Registered manufacturing dealers of the

State, purchasing capital goods from

registered dealers of the State."

________________ Added by Notification No. F. 12 (15) FD / Tax

/ 08- PT-53 dated 27.08.2008

27

‡"28. Department of Narcotics, Government of

India,

________________ ‡Added by Notification No. F. 12 (85) FD / Tax /

07- 57 dated 29.08.2008

Substituted by Notification No. F.12 (124) FD/

Tax/ 09-61 dated 26.11.2009 for expression

'w.e.f. 01.01.2009'.

Purchase of

opium from

the

cultivators of

Rajasthan, (w.e.f.

01.01.2010)"

28

‡@"29. (i)

NAFED

(ii)

CONFED

For the sale of imported

edible oil to BPL/ Antyodaya

family of the State through

PDS."

______________ ‡@ Added by Notification No. F. 4

(4) FD / Tax / 2001- 69 dated

08.09.2008

29

‡*"30.

Oil Companies that is M/s Indian Oil

Corporation Ltd., M/s Bharat Petroleum

Corporation Ltd., M/s Hindustan

Petroleum Ltd. 1"M/s Numaligarh

Refinery Ltd. and M/s Essar Oil Ltd."

________________ ‡* Added by No. F.12(33) FD/ Tax/ 08-79 dated:

10.11.2008.

31

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1. Substituted by Notification No. F. 12 (33) FD/

Tax/ 08-89 dated 12.11.2010 for the expression

'and M/s Numaligarh Refinery Ltd.' ‡**"

31.

BSF canteens in Rajasthan."

________________ ‡** Added by No. F.4(33) FD/ Tax/ 87-01 dated:

25.05.2009.

32, 33

≈**[32.

Registered dealers selling laboratory

equipments to Schools in the State.

34

33.

Registered dealers selling equipments and

chemicals for Central Effluent Treatment

Plants.]

________________ ≈** Added by No. F.12(84) FD/ Tax/ 2009-10

dated: 08.07.2009.

35

1[34. Registered dealers purchasing timber of

2“babool, mango, sheesham, chandan,

kadamb or kem” from registered dealer of

the State.]

_______________ 1. Added by notification No. F.12 (84) FD / Tax/

2009-44 dated 30.07.2009 w.e.f. 28.07.2009

2. Subsituted by notification No. F.12 (11) FD /

Tax/ 2013-109 dated 06.03.2013 for the

expression „babool, mango or sheesham‟.

37

**≈"35.

Dealers having license for retail off, issued

by the Excise Department, Government of

Rajasthan.”

_____________ **≈. Added by notification No. F.12 (94) FD /

Tax/ 07-53 dated 31.08.2009 w.e.f. 01.04.2009

38

*≈*"36.

Registered dealers dealing in imported

sugar.”

_____________ *≈*. Added by notification No. F.12 (86) FD /

Tax/ 2009-75 dated 27.01.2010.

39

Ω [37.

Dealer supplying cooked food to Students

in premises of recognised educational

institutions.

40

38. Dealers selling food items cooked by him

in the restaurants and hotels below three

star category.

41

39. Dealers leasing cinema print or films for

exhibition.]

_____________ Ω. Added by notification No. F.12 (22) FD / Tax/

10-81 dated 09.03.2010.

42

Ω *"40. Registered Dealers engaged in

manufacturing of Bitumen Emulsion and

Modified Bitumen within the State."

_____________

44, 83, 88

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Ω*.Added by notification No. F.12 (34) FD / Tax/

2010-11 dated 07.05.2010 w.e.f. 09.03.2010.

Further substituted by Notification No.

F.12(34) FD/Tax/2010-40 dated 21.07.2010

for the original expression, 'Registered Dealers

engaged in manufacturing of Bitumen

Emulsion and Crumb Rubber Modified

Bitumen within the State.' *Ω

"41. Registered Dealers engaged in

manufacturing of carry bags made from

paper/ cloth/ cellulose/ canvass/ jute or

coir material within the State."

_____________ *Ω.Added by notification No. F.12 (36) FD / Tax/

2010-15 dated 26.05.2010.

45

**Ω "42. M/s Premier Brands Pvt. Ltd., the official

licensee to Commonwealth Games Delhi,

2010."

_____________ **Ω.Added by notification No. F.12 (96) FD /

Tax/ 2010-47 dated 05.08.2010.

46

Ω** "43. (i) Jaipur City Transport Service Limited

(ii) Ajmer City Transport Service

Limited"

_____________ Ω**.Added by notification No. F.12 (102) FD /

Tax/ 10-73 dated 08.09.2010.

(i) 48, 53, 68

(ii) 48

*Ω* "44. Food, Civil Supplies and Consumer

Affairs Department, Government of

Rajasthan

_____________ *Ω*.Added by notification No. F.4 (4) FD / Tax/

2001-92 dated 29.11.2010.

For the sale of

imported soya

oil through

Public

Distribution

System to the

consumers of

the State."

51

*Ω≈"45

.

M/s SAMTEL GLASS LTD. Kota

(formerly known as M/s Samcor Glass

Ltd. Kota)"

_____________ *Ω≈.Added by notification No. F.4 (102) FD /

Tax-Div./04-104 dated 28.12.2010.

52

*≈Ω"46

.

Member Secretary, Rajya Yuva Board,

Jaipur."

_____________ *≈Ω.Added by notification No. F.12 (5) FD /

Tax-Div/11-121 dated 02.02.2011.

54

≈*Ω [47.

CISF canteens in Rajasthan 55, 56

48. CRPF canteens in Rajasthan 57, 58

49. Manufacturer of Cattle Feed 59

50. Outdoor Caterer] 60

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_____________ ≈*Ω.Added by notification No. F.12 (25) FD /

Tax/11-130 dated 09.03.2011. Ω≈*

"51 Manufacturers of Handmade Carpet"

_____________ Ω≈*.Added by notification No. F.12 (25) FD /

Tax/11-160 dated 15.03.2011.

61

*Ω≈ "52

Registered dealers selling High and Light

Speed Diesel Oil in the State."

_____________ *Ω≈.Added by notification No. F.12 (89) FD /

Tax/2007-25 dated 29.06.2011.

62

Ω≈* "53

Registered enterprises in powerloom

sector."

_____________ Ω≈*.Added by notification No. F.12 (22) FD /

Tax/2011-40 dated 01.09.2011.

63

≈Ω*"54

M/s Rajasthan Medical Services

Corporation Ltd."

_____________ ≈Ω*. Added by notification No. F.12 (25) FD /

Tax/2010-53 dated 30.09.2011.

64

≈**"55

Dealer manufacturing Industrial gases in

the State"

_____________ ≈** Added by notification No. F.12 (49) FD /

Tax/2011-65 dated 04.11.2011. Deleted by

notification No. F.12 (49) FD/Tax/2011-81 dated

23.11.2012.

66

***"56

Honda Motor Cycle and Scooter India

Private Limited"

_____________ ***. Added by notification No. F.12 (16) FD /

Tax/2010-70 dated 23.11.2011.

67

*^*"57

Director, Science and Technology,

Government of Rajasthan "

_____________ *^*. Added by notification No. F.12(5)FD/Tax/

2011-90 dated 21.02.2012.

69

^**"58

Registered dealers selling wood glue to

the registered dealers of the State for

manufacturing of Handicrafts."

_____________ ^**. Added by notification No. F.12(15)FD/Tax/

12-117 dated 26.03.2012.

70

**^"59

Rajasthan Rajya Sahakari Spinning and

Ginning Mills Federation Limited"

_____________ **^. Added by notification No. F.12(15)FD/Tax/

12-3 dated 05.04.2012.

72

^*^"60

Registered dealer selling stainless steel 73

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flats to the registered dealers of the State

for use in manufacturing of stainless steel

sheets and/ or circles."

_____________ ^*^. Added by notification No. F.12(15)FD/Tax/

12-7 dated 23.04.2012 w.e.f. 20.04.2012. ^^*

"61

M/s Hero MotoCorp Limited."

_____________ ^^*Added by notification No. F.12(31)FD/Tax/

2012-40 dated 18.07.2012.

74

€“62

M/s JCB India Limited”

_____________ €Added by notification No. F.12(26)FD/Tax/

2012-45 dated 18.07.2012.

75

£“63 Dealers transferring the right to use goods

for display of advertisements.”

_____________ £Added by notification No. F.12(48)FD/Tax/

2012-53 dated 21.08.2012.

76

¥“64. M/s. Rajasthan State Beverages

Corporation Limited, Jaipur”

____________ ¥Added by notification No. F.12(18)FD/Tax/

2012 -68 dated 15.10.2012

80

±“65.

Bhagwan Mahaveer Cancer Hospital and

Research Centre, Jaipur”

_____________ ±Added by notification No. F.12(65)FD/Tax/

2012 -76 dated 01.11.2012

81

±±“66. Police Canteens in Rajasthan”

_____________ ±±Added by notification No. F.4(33)FD/Tax/ 87

–Pt – I-35 dated 04.07.2013

84, 85

67 1“Registered dealers selling Aviation

Turbine Fuel to any Airline:-

(i) which establishes HUB in the State;

or

(ii) which operates scheduled or non-

scheduled commercial flight from a place

in the State to another place in the State; or

(iii) which operates scheduled

commercial flight to cities of the State

other than Jaipur.”

________________

1. Substituted by of Notification No. No.F.12(23)

FD/ Tax/ 2015-195 dated 09.03.2015.

94, 95

2“Registered dealers selling Aviation

Turbine Fuel to any Airline establishing

HUB in the State or to any Airline

connecting cities of the State”

89

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______________ 2 Added by notification No.F.12(59)FD /Tax / 2014

- 11 dated 14.07.2014. Further substituted by of

Notification No. No.F.12(23) FD/ Tax/ 2015 –

195 dated 09.03.2015. 1[68 Registered dealers commonly known as

developers/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.

91

69 Registered dealers engaged in leasing out

tent and their accessories, decorative

articles and exhibits, sound amplifier &

public address system.]

______________ 1 Added by notification No.F.12(59)FD/Tax/

2014-77 dated 30.07.2014

92

1“70

M/s Eicher Polaris Private Limited”

___________ 1 Added by notification No.F.12(89)FD/Tax/ 2012

-184 dated 05.02.2015, as amended by corrigendum

No. F.12(89) FD /Tax/2012-187 dated 06.02.2015.

93

71

M/s. Honda Cars India Limited (Formerly

known as M/s Honda Siel Cars India

Limited.________ Added vide Not. No. F.12 (177) FD/Tax/06-15

dated 05.05.2015

72

Dealers selling food items cooked by him

in heritage hotels categorized as “Basic”

by Government of India. Added vide Not. No. F.12 (75) FD/Tax/2015-59

dated 21.07.2015

73 The Akshaya Patra Foundation Jaipur Added vide Not. No. F.4 (25) FD/Tax/2003-136

dated 08-02-2016

74 Rajasthan Prisons Department Added vide Not. No. F.12 (11) FD/Tax/2016-185

dated 08-03-2016

75 1Registered dealers who have opted for

payment of lump sum in lieu of tax under

notifications number:

(i) F.12(63)FD/Tax/2005-37 dated

06.05.2006, as amended from time to

time; or

(ii) F.12(63)FD/Tax/2005-39 dated

1 Added vide Not. No. F.12 (11) FD/Tax/2016-252 dated 30-03-2016

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06.05.2006, as amended from time to time

76

1Dealers having license for retail sale of

country liquor issued by the Excise

Department, Government of Rajasthan.

1 Added vide Not. No. F.12 (11) FD/Tax/2016-252 dated 30-03-2016 w.e.f 01.04.2016

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RATE OF TAX NOTIFIED UNDER SCHEDULE III TO VI RVAT: NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4.

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 1"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." 2“vark of gold or silver”

___________________ 1. Substituted by notification No.F.12(63)FD/Tax/

2005-4 dated 11.04.2006, for expression, 'Gold,

silver and platinum ornaments'.

2. Added by notification No. F. 12 (28) FD / Tax /

2007/137 dated 09.03.2007.

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[1"4.

2"All types of pulses whether whole, split or

broken form including besan thereof.” ________________

1. Added by Notification No. F. 12 (63) FD / Tax /


09.05.2006.

2. Substituted by Notification No. F.12(63)FD/Tax/

2005-55 dated 01.06.2006 for expression, ' Pulses as

specified in section 14 of Central Sales Tax Act,

1956 (Central Act No. 74 of 1956).'

3. Substituted by Notification No. F. 12 (28) FD /

Tax/2007/137 dated 09.03.2007 for expression, „up

to 31.03.2007‟

4. Substituted by notification No. F.12 (28) FD/ Tax/

07-174 dated 30.03.2007. The present entry is

given below.

1 This shall

remain in force 3“up to

31.03.2008”

unless

withdrawn

earlier."]

#[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. ________________


07-174 dated 30.03.2007, for supra.


08-74 dated 25.02.2008, for the expression 'up to

31.03.2008'. Further by notification No. F.12 (63)

FD/Tax/ 2009-05 dated 30.06.2009 the expression

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

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'31.03.2009' has been substituted. Further by

notification No. F.12 (84) FD/Tax/ 09-47 dated

31.07.2009 the expression '31.07.2009' has been

substituted. Further by notification No. F.12(22) FD/

Tax/ 10-82 dated 09.03.2010, for the expression 'up

to 31.03.2010'

#. Deleted by clause (i) of notification No. F.12(25)

FD/Tax/11-131 dated 09.03.2011.

Government;

and

(iii) that this

shall remain in

force 2"up to

31.03.2011"

unless

withdrawn

earlier."] 1[a"5. Wheat bran.

_______________

a. Deleted by of notification No. F.12(25) FD/Tax/

11-161 dated 15.03.2011.

1"

6. De-oiled cake.

________________

1. Inserted by notification No. F.12 (15) FD/ Tax/

08-03 dated 02.04.2008.

1]

1"7. Stainless Steel Sheets and Stainless Steel

Circles ________________

1. Added by clause (ii) of notification No. F.12 (25)

FD/ Tax/ 11-131 dated 09.03.2011.

1"

1“8 Utensils made of Stainless Steel

________________

1. Added by notification No. F.12 (11) FD/ Tax/

2013-119 dated 13.03.2013.

1”

_____________

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SCHEDULE IV

[See section 4]

Goods 1"Taxable at

25.5%"

S.No. Description of Goods 3"Rate of

Tax %

Conditions,

if any

1 2. 3. 4.

1. Agricultural implements other than

mentioned in Schedule-I

5.5

*"2. All equipments for communications such as,

private branch exchange (PBX) & Electronic

Private Automatic Branch Exchange (EPABX)

and components and part thereof.

________________

* Deleted by clause (i) of Notification No.

F.12(22) FD/ Tax/ 10-84 dated 09.03.2010

4"

3. All intangible goods like copyright, patent,

REP license etc.

5.5

4. 1"All kinds of bricks other than mentioned

in Schedule I, asphaltic roofing and

refractory monolithic."

_______________ 1. Substituted by notification No. F.12 (52) FD / Tax /

09-pt-108 dated 31.12.2010 w.e.f. 01.01.2011, for

expression, 'All kinds of bricks including fly ash

bricks, refractory bricks and asphaltic roofing

earthen tiles and refractory monolithic'.

2. Substituted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016, for expression, ' All

kinds of bricks excluding kiln bricks, but including

fly ash bricks, refractory bricks and asphaltic

roofing earthen tiles and refractory monolithic.'

5.5

5. 1"All metal castings and manhole covers

made of cast iron castings."


2005- 5 dated 11.04.2006, for expression, 'All

metal castings'.

5.5

1“6. sewing thread.

_____________ 1 Substituted by notification No.F.12(59)FD/ Tax/

2014-69 dated 18.07. 2014.

5.5”

2“All types of yarn other than cotton & silk

yarn in hank and sewing thread and waste.

_____________ 2. Substituted by notification No.F.12(59)FD/ Tax /

5.5”

1 Substituted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression

'Taxable at 4%'. 2 Substituted by clause (i) of Notification No. F.12(42) FD/ Tax/ 2010-123 dated 02.02.2016 for the

expression 'Taxable at 5%'.

3 Substituted by clause (ii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression

'4'.

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2014-69 dated 18.07. 2014 effective upto 17.07.2014.

_____________ 3. Substituted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016, for expression, ' All types

of yarn other than polyester filament yarn, cotton and

silk yarn in hank and sewing thread and waste.

7. All utensils including pressure cookers/ 1“pans and cutlery but excluding” utensils

made of precious metals. _______________


2005- 19 dated 19.04.2006, for expression, 'pans

except'.

5.5

2“All utensils including pressure cookers/

pans and cutlery but excluding utensils made

of precious metals and stainless steel.” ________________

2. Substituted by clause (i) of notification No. F.12

(11) FD/ Tax/ 2013-120 dated 13.03.2013. See

existing expression supra.

8. Animal shoe nails 1. Deleted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016

5.5

9. Appalam, vadam and vathal 5.5

10. Arecanut powder and betel nut 5.5

11. Article made of rolled gold and imitation

jewellery

5.5

12. Atukulu 5.5

13. Bamboo 5.5

14. Bamboo matting 5.5

15. 1“Bearing and its components.”

_______________


2005- 19 dated 19.04.2006, for expression,

'Bearings'.

5.5

16. Bed sheet, 1“pillow cover (excluding pillow

cover up to Rs.25/- per item)” and other

textile made-ups _______________


2005- 19 dated 19.04.2006, for expression, 'pillow

cover'.

5.5

17. Beedi leaves and Tendu leaves 5.5 1"18. Beehive

________________ 1. Deleted by clause (i) of Notification No. F.12(22)

FD/ Tax/ 10-84 dated 09.03.2010

4"

19. Beltings 5.5

20. Bicycles, tricycles, cycle rickshaws and

parts, components, accessories, tyres and

tubes thereof

5.5

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21. Micronutrients, plant growth promoters

and regulators, herbicides, rodenticide,

insecticide and weedicide 1. Substituted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016, for expression, ' Bio-fertilizers and Micronutrients also plant growth

promoters and regulators, herbicides, rodenticide,

insecticide, weedicide etc.

5.5

1"22. Bitumen


FD/ Tax/ 10-84 dated 09.03.2010

4"

23. Bone meal 5.5

24. $"Buckets made of aluminium, plastic or

other materials (except iron and steel and

precious materials)" _______________

$. Substituted by clause (i) of Notification No. F.12

(25) FD / Tax / 11- 162 dated 15.03.2011, for

expression, 'Buckets made of iron and steel,

aluminium, plastic or other materials (except

precious materials)'.

5.5

25. Bukhari 5.5

26. Candles 5.5 1"27. Capital goods means plant and machinery

including parts and accessories thereof.

_______________ 1. Deleted by notification No.F.12(15)FD/Tax/ 2008-

PT-52 dated 27.08.2008.

4"

28. Centrifugal, mono-block, 1"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.

_______________ 1. Inserted by notification No.F.12(63)FD/Tax /

2005-5 dated 11.04.2006,.

5.5

29. Chemical fertilizers and pesticides. 5.5

30. Chicken Products. 5.5

31. Clay including fireclay, fine china clay, ball

clay

5.5

1"32. Coal tar


FD/ Tax/ 10-84 dated 09.03.2010

4"

33. Coconut fibre 5.5 1“34 Coconut in shell and separated kernel of

coconut other than kopra ________________

1. Deleted by clause (i) of Notification No.F.12 (23)

5.5”

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FD/Tax/ 2015-198 dated 09.03.2015 .

35. 1"Coffee beans, seeds and powder, cocoa pod

and beans, green tea leaf and chicory."

_______________ 1. Substituted by notification No.F.12(63)FD/Tax/


15.07.2006, for expression 'Coffee beans and seeds,

coco pod and beans, green tea leaf and chicory.'

5.5

36. Coir and Coir products excluding coir

mattresses

5.5

37. Combs 5.5

38. Computer stationery 5.5

39. Cotton and cotton waste 5.5

40. Crucibles 5.5

1"41. Disposable items made of paper or

thermocol, disposable food packing

containers, tooth picks, straw, aluminum

house foils and tissue paper ________________ 1.Substituted by notification No: F.12(63)FD/

Tax/2005-102 dated 18.10.2006, for expression,

'Cups, glasses, plates, forks and spoons made of

paper, plastics or thermocol'. Further substituted by

clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83

dated 09.03.2010 for the expression '4'


2016-187 dated 08.03.2016, for expression, ' Cups,

glasses, plates, forks and spoons made of paper,

plastics or thermocol, disposable food packing

containers, tooth picks, straw, aluminium house foil

and tissue paper.'

5.5"

2[42. Declared goods 1"excluding pulses and

liquified petroleum gas for domestic use" as

specified in Section 14 of the Central Sales Tax

Act, 1956 (See Part V of this book)

________________ 1. Substituted by Notification No. F.12 (15) FD/ Tax/

08-65 dated 06.09.2008 for expression 'excluding

pulses' which was inserted by Notification No.

F.12(63)FD/Tax/ 2005-45 dated 08.05.2006 vide

S.O. 93 dated 09.05.2006.

2. Deleted by clause (i) of Notification No. F.12(22)

FD/ Tax/ 10-102 dated 10.03.2010 w.e.f.

09.03.2010.

4]

43. 1“Drugs and medicines including vaccines,

syringe and dressing, medicated ointment

produced under drugs licence and light liquid

paraffin of IP grade excluding goods

specified in entry No. 67 of the Schedule V.

________________

5.5”

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1 Substituted by notification No.F.12(104)FD/

Tax/2014-139 dated 27.11.2014.

Drugs and medicines including vaccines,

syringe and dressing medicated ointment

produced under drugs licence, light liquid

paraffin of IP grade.

5.5

44. 1“Edible oils including 0 but excluding

coconut oil packed in small containers up to

200 ml.

_________ 1 Subsitituted by clause (i) of notification No.F.12

(59) FD/Tax/2014-78 dated 30.07.2014.

5.5”

2"Edible oils and all types of oil cake but

excluding cotton seed oil cake."

_________________ 2. Substituted by notification No. F.12 (63) FD / Tax

/ 2005- 5 dated 11.04.2006, for expression, 'Edible oils

and oil cake'.

5.5

1"45. Electrodes


FD/ Tax/ 10-84 dated 09.03.2010

4"

#"46. Embroidery or zari articles, that it to say,

imi, $"kasab, salma, dabka, chumki," sitara,

naqsi, kora, glass bead, badla.

_______________ $. Substituted by notification No. F.12 (63) FD /

Tax / 2005- 5 dated 11.04.2006, for expression,

'zari, kasab, salma, dabka, chumki, gota'.

#. Omitted by notification No. F.12 (63) FD / Tax /

2005- 19 dated 19.04.2006.

4"

1"47 Exercise book, graph book and laboratory

note book

________________ 1. Omitted by notification No. F.12 (63) FD / Tax /

2005- 30 dated 28.04.2006.

4"

48. Feeding bottles, nipples 5.5

49. Ferrous and non-ferrous metals and alloys,

non-metals, such as aluminum, copper, zinc

and extrusions of those.

5.5

50. Fibres of all types and fibre waste. 5.5

51. 1"Flour other than made of Maize, Jowar,

Bajra and Wheat including fortified flour of

wheat" _______________


11- 162 dated 15.03.2011, for expression, 'Flour,

Atta, Maida, Suji, Besan etc.'.

5.5

52. Fly ash 5.5

53. Fried grams 5.5

54. Gabba 5.5

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55. 1"Gur, jaggery and edible variety of rub gur

_____________ 1. Deleted by notification No. F.12 (84) FD / Tax/

2009-43 dated 30.07.2009 w.e.f. 28.07.2009

5.5"

56. 1“Gypsum in all its forms.”

_______________ 1. Substituted by notification No. F.12(63)FD/Tax/

2005-19 dated 19.04.2006, for expression, 'Gypsum'.

5.5

57. Hand pumps and spare parts and fittings

1. Deleted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016

5.5

$"58. Handmade safety matches

_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)

FD/Tax/ 11-132 dated 09.03.2011.

5.5"

2[59 Hawan samagri including

1"xxx" sambrani


2005-5 dated 11.04.2006, the expression,

'agarbatti and'.

2. Deleted by clause (ii) of Notification No.F.12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

5.5]

#"60. Dry flower

_______________ #. Substituted by notification No. F.12 (84) FD / Tax

/ 2009 - 13 dated 08.07.2009, for entry,-

'60.- Herb, bark, dry plant, dry root, commonly known

as jari booti and dry flower – 4'. Further substituted by


dated 09.03.2010 for the expression '4'.

5.5"

61. Honey 5.5

62. Hose pipe and fittings thereof 5.5

63. Hosiery goods 5.5

64. 1"Bran of cereals except wheat."

_______________ 1. Substituted by notification No. F.12 (63) FD /

Tax / 2005- 5 dated 11.04.2006, for expression,

'Bran of cereals.'

5.5

65. I.T. products as specified in Part-A of this

Schedule

5.5

66. Ice 5.5 1"67. Incense sticks commonly known as agarbati,

dhupkathi or dhupbati.

________________ 1. Deleted by notification No: F.12(63)FD/Tax/

2005-102 dated 18.10.2006.

4"

3[68.

1“Industrial cables (High voltage cables

including 2"xxx", XLPE cables, jelly filled

cables, optical fibre cables).”

________________ 1. Substituted by notification No. F.12 (63) FD / Tax /

5.5]

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2005-30 dated 28.04.2006, for expression,

'Industrial cables (High voltage cables, XLPE

Cables, jelly filled cables, optical fibre cables.'

2. Deleted by clause (iii) of Notification No. F.12(22)

FD/ Tax/ 10-83 dated 09.03.2010, the expression ,-

'PVC cables for voltage exceeding 1000 volts'

3. Substituted by notification No: F.12(47)FD/Tax/

10-57 dated 19.08.2010. The present entry is

given below. 1"68. All kinds of electrical cables including XLPE

cables

________________ 1. Substituted by notification No: F.12(47)FD/Tax /

10-57 dated 19.08.2010, for supra.

5.5%"

1"68A. Jelly filled cables, Optical Fibre Cables

________________ 1. Inserted by Notification No: F.12(47)FD/Tax/

10-57 dated 19.08.2010.

5.5%"

69. Industrial Inputs as specified in Part-B of

this Schedule

5.5

70. Insulators 5.5

71. Kangri 5.5

72. Kattha 5.5 $"73. Kerosene oil sold through PDS


FD/Tax/ 11-132 dated 09.03.2011.

5.5"

74. Petro-max pressure lamp, glass chimney

and petro-max gas mantle and accessories

and parts thereof 1. Substituted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016, for expression, 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

5.5

75. Khandasari 5.5 1"76. Khoya / Khoa, shrikhand, paneer, cheese,

butter and cream skimmed from milk.

_______________ 1. Further Substituted by notification No. F.12(154)

FD/Tax/09-42 dated 22.07.2010 for the original

entry,-

a“

Khoya / Khoa, shreekhand, paneer and cheese.”

________________

a. Substituted by notification No. F.12(63)FD/ Tax/


15.07.2006, for expression 'Khoya / Khoa.'

5.5"

77. Knitting wool 5.5

78. Lai

1. . Deleted by notification No. F.12 (11) FD / Tax /

5.5"

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2016-187 dated 08.03.2016 1"79. Lac and chapadi

________________ 1.Omitted by notification No. F.12 (63) FD / Tax /

2005- 30 dated 28.04.2006.

4"

80. Lignite 5.5

81. 1"Lime, Lime Stone, clinker & dolomite."

________________ 1. Substituted by clause(ii) of notification No.

F.12(25) FD/Tax/11-132 dated 09.03.2011, the

expression,- Lime, a"xxx", clinker & dolomite.

_____________

a. Deleted by clause (iv) of Notification No.

F.12(22) FD/ Tax/ 10-83 dated 09.03.2010, the

expression ,- 'Lime Stone'.

5.5

82. Linear Alkyl benzene, L.A.B. Sulphonic

Acid, Alfa Olefin Sulphonate

5.5

83. Loi 5.5

84. Mat locally known as madur, made wholly or

principally of cypercus corymlosus known as

gola mathi, madurkathi or cyperus.

5.5

85. Mat sticks and reed obtainable from Cyperus

Kathi, mutha or Cyperus Malaccensis. 5.5

86. Medical equipment/devices and implants

including dental implants but excluding

Pseudophakic Intra Ocular lens

_____________ 1. Substituted by clause (iii) of Notification No.F.12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .


2016-187 dated 08.03.2016, for expression, Medical equipment/ devices and implants other than

Pseudophakic Intra Ocular Lens

5.5”

Medical equipment / devices and implants. 5.5

87. Mekhla Chaddar 5.5

88. 1"Exclusively moulded plastic footwear,

hawai chappals and straps thereof.”

_______________ 1. Substituted by Notification No. F. 12 (15) FD / Tax /

2008- 75 dated 25.02.2008 for expression ' Plastic

footwear including moulded plastic footwear, hawai

chappals and straps thereof.'; which was originally

substituted by Notification No. F.12(63)FD/

Tax/2005-56 dated 01.06.2006 for expression,

'Moulded plastic footwear, hawai chappals and

straps thereof.'

4" Upto

26.08.2008

1"Exculsively moulded plastic footwear,

hawai chappals and straps thereof excluding

the goods mentioned in Column No. 2 of S.

No. 58 of Schedule I.

____________ 1.Substituted by notification No. F.12 (15) FD / Tax /

5.5" From

27.08.2008

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2008- PT-52 dated 27.08.2008, for S. No. 88 above.

Further substituted by clause (ii) Notification No.

F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the

expression '4'

89. Murmuralu, pelalu 5.5

90. 1“Niwar excluding cotton niwar.”

________________ 1.Substituted by notification No. F.12 (63) FD / Tax /

2005- 30 dated 28.04.2006, for expression 'Niwars'.

5.5

91. Non-mechanised boats 5.5

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, 1"(8) wire mesh, metal mesh,

wirenetting and barbed wire."

_______________ 1. Substituted by notification No. F.12 (63) FD /

Tax / 2005- 5 dated 11.04.2006, for expression, '(8)

wire mesh and metal mesh.'

5.5

1“93. Oil seeds

_____________ 1 Deleted by clause (i) of notification No.F.12(59)

FD/Tax/2014-13 dated 14.07.2014.

5.5”

94. Ores and minerals excluding (i) all kinds of

building stones (ii) marble and (iii) granite in

all their forms

5.5

95. Packing Material 5.5 1"96. Paddy, rice, wheat and pulses in whole grain,

split or broken form

_______________ 1. Deleted by clause (iii) of Notification No. F.12

(25) FD / Tax / 11- 162 dated 15.03.2011.

5.5"

97. #"Paper of all kinds other than handmade

paper, all kinds of stationary goods, all types

5.5

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of exercise book, graph book, laboratory note

book other than made from handmade paper,

paper board and waste thereof."

________________ #. Substituted by clause (iv) notification No. F.12 (25)

FD / Tax / 11- 162 dated 15.03.2011, for the

expressions given below,- #“Paper of all kinds

$"xxx", all kinds of

stationary goods, all types of exercise book,

graph book, laboratory note book, paper

board and waste thereof.”

________________ #. Substituted by notification No. F.12 (63) FD / Tax /

2005- 30 dated 28.04.2006, for expression, 'Paper,

newsprint, paper board and waste thereof'.

$. Deleted by notification No. F.12 (84) FD/ Tax/

2009-13 dated 08.07.2009 for the expression,-

'including newsprints'

5.5

98. Pattu


2016-187 dated 08.03.2016

5.5

99. Pipes of all varieties including G.I. pipes, C.I.

pipes, ductile pipes, 1"PVC pipes and their

fittings."


2005-5 dated 11.04.2006, for expression, 'PVC

pipes.'

5.5

100. Pizza bread 5.5

101. Plantain leaves 5.5

102. Plastic granules, plastic powder, master

batches and scrap

5.5

103. Porridge 5.5

104. Printed materials including diary, calendar

etc.

5.5

105. 1“Printing ink excluding cartridges but

including toner, aluminium plate, graphic art

film and plaster film

_________ 1 Substituted by clause (iii) of notification No. F.12

(59) FD /Tax/2014-69 dated 18.07.2014 w.e.f.,

09.03.2010.

5.5 Subject to the

provisions of

section 97A

of the Act.”

2“Printing ink excluding cartridges but

including toner, aluminium plate, graphic art

film and plaster film

_________ 1 Substituted by clause (ii) of notification No. F.12

(59) FD /Tax/2014-13 dated 14.07.2014, which has

been further substituted by clause (ii) of notification

No. F.12 (59) FD/Tax/2014-69 dated 18.07.2014

w.e.f., 01.04.2006.

4 Subject to the

provisions of

section 97A

of the Act.”

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3“Printing ink excluding cartridges but

including toner, aluminum plate, graphic art

film and plaster film.”

________________ 3. Substituted by notification No. F.12 (63) FD / Tax /

2005- 30 dated 28.04.2006, for expression, 'Printing

ink excluding toner and cartridges.' Further substituted

by clause 1(i) of notification No. F.12 (15) FD / Tax /

12- 119 dated 26.03.2012, for expression, 'Printing ink

excluding toner and cartridges but including

aluminum plate, graphic art film, plaster film.'

5.5

106. 1“Processed or preserved –

(a) meat;

(b) poultry; and

(c) Fish”

_____________ 1. Substituted by clause 1 (i) of notification No. F.12

(11) FD / Tax / 2013- 111 dated 06.03.2013, for

expression, „Processed meat, poultry and fish.'

5.5

107. “Processed or preserved vegetables and

fruits, unbranded pickle whether sold in

sealed containers or otherwise, fruit

squash and fruit juice when sold loose,

sharbat and thandai." _______________ 1 Subsitituted by clause (ii) of notification No.F.12

(59) FD/Tax/2014-78 dated 30.07.2014.

2 Subsitituted by notification No.F.12 (11) FD / Tax /

2016-187 Dated 08-03-2016, for expression, ' Processed or preserved vegetables and fruits,

pickle, fruit squash, fruit juice when sold loose,

sharbat and thandai '

5.5”

Processed or preserved vegetables and fruits

including fruit jam, jelly, pickle, fruit squash,

paste, fruit drink and fruit juice 2", sharbat

and thandai"

______________ 2. Substituted by notification No. F.12 (63) FD / Tax

/ 2005- 5 dated 11.04.2006, for expression, '(whether

in sealed containers or otherwise)'.

5.5

$"107A. Fresh vegetables and fruits when sold by a

company registered under Companies Act,

1956.


FD/Tax/ 11-132 dated 09.03.2011 earlier inserted

by Notification No. F. 12 (15) FD / Tax / 2008- 75

dated 25.02.2008. Further substituted by clause (ii)

Notification No. F.12(22) FD/ Tax/ 10-83 dated

09.03.2010 for the expression '4'.

5.5"

108. Pulp of bamboo, wood and paper 5.5

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109. Quandakari 5.5

110. 1“

Rail coaches, engines, wagons, railway

switches, crossings, switch expansion joints,

steel turnout sleeper, pre-stressed concrete

sleepers (PCS), fish-plates, steel clips, track

bolts and nuts, elastic rails clips and railway

signal, signaling equipments and accessories

and parts thereof.”

_______________ 1. Substituted by notification No.F.12(63)FD/Tax/

2005 -63 dated 05.07.2006 vide S.O. 141 dated

15.07.2006, for expression „Rail coaches, engines

and wagons and parts thereof.‟

5.5

111. Rattan, reed (in Malayalam) 5.5

112. "Readymade garments including

semi-stitched garments "

________________ 1. Substituted by clause (v) of Notification No.

F.12(22) FD/ Tax/ 10-83 dated 09.03.2010, the

expression ,- 'Readymade garments'. Further

substituted by clause (i) of notification No.

F.12(22) FD/Tax/ 10-103 dated 31.03.2010 with

effect from 09.03.2010 for the expression

'Readymade garments excluding branded

readymade garments'.


2016-187 dated 08.03.2016, for expression ' Readymade garments'

5.5

113. Renewable energy devices and spare parts 5.5

114. 1"Rice bran


2009-43 dated 30.07.2009 w.e.f. 28.07.2009

4"

1"115. River sand excluding bajri

__________ 1 Deleted by Notification No. F.12(52) FD/ Tax/

09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.

5.5"

116. Sabai grass and rope 5.5

117. Safety matches


2016-187 dated 08.03.2016

5.5

118. Sattu


2016-187 dated 08.03.2016

5.5

119. Sewing machines, its parts and accessories 5.5

120. Ship and other water vessels 5.5

121. Silk fabric excluding handloom silk fabric,

not covered under Schedule-I

5.5

#"122. Sirali, bageshi, barroo, date leaves, baskets,

handmade sooma and germa, made only of

bamboo

5.5"

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_____________ #. Deleted by clause (i) of notification No. F.12 (25)

FD/Tax/ 11-168 dated 23.03.2011 w.e.f.

09.03.2011. 123.

$"Skimmed milk powder".

_____________ $. Substituted by clause 1(iii) of notification No. F.12

(25) FD/Tax/ 11-132 dated 09.03.2011, the

expression,- 'Skimmed milk powder and UHT milk'.

5.5

124. Solvent oils other than organic solvent oil. 5.5

125. 1"All kind of Spectacles including

Sunglasses, parts and components thereof,

contact lens and lens cleaner"

________________ 1. Substituted by clause 1(ii) of notification No. F.12

(15) FD / Tax / 12- 119 dated 26.03.2012, for

expression, 'Spectacles, parts and components

thereof, contact lens and lens cleaner.'

5.5

126. 1“Unmixed spices including turmeric, dry

chillies, methi, ajwani, suwa, amchoor,

Asaliya, Kathodi, hing (Asafetida) and sonth

in all their forms (whether loose or in

packages) excluding items specifically

mentioned in any other Schedule.

___________ 1 Substituted by clause (i) of notification No. F.12 (31)

FD/Tax/ 2013-100 dated 19.08.2014 w.e.f.

14.07.2014.

5.5”

2[Spices (when sold in unmixed and in

powder or in crushed or in paste form

whether loose or in packages) including 3“xxx”, turmeric, dry chilies, dhaniya, methi,

ajwain, suwa, amchoor, Asaliya, kathodi,

hing (Asafoetida) and sonth.

______________ 2 Substituted by clause (iii) of notification No. F.12

(59) FD/Tax/ 2014-13 dated 14.07.2014 for the

existing entry see infra.

3 Deleted by clause (iii) of notification No.F.12 (59)

FD/Tax/2014-78 dated 30.07.2014 w.e.f. 14.07.2014

the expression „cumin seed, aniseed‟.

5.5]

4“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.”

_____________ 4 Substituted by clause 1 (ii) of notification No. F.12


existing entry see infra.

5.5

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Spices (when sold in unmixed form whether

loose or in packages) including cumin seed,

aniseed, turmeric, dry chilies, dhaniya, methi,

ajwain, suwa, amchoor, asaliya, kathodi and

hing (Asafoetida).

5.5

1“126A Cumin seed, aniseed, turmeric, dry chilies,

dhaniya, methi, ajwain, suwa, asaliya,

kathodi

_____________ 1. Added by clause 1 (iii) of notification No. F.12 (11)

FD / Tax / 2013- 111 dated 06.03.2013. Deleted by

clause (iv) of notification No.F.12(59) FD/Tax/

2014-13 dated 14.07.2014.

5.5 When sold in

unmixed and

in powder or

in crushed or

in paste

form.”

127. Sports goods excluding apparels and

footwear

5.5

$"128. Stainless Steel sheets


FD/Tax/ 11-132 dated 09.03.2011.

5.5"

129. 1"Starch"

________________ 1. Substituted by Notification No. F.12(63)FD/ Tax/

2005-51 dated 08.05.2006 vide S.O. No. 99 dated

09.05.2006, for expression, 'Starch and sago'.

5.5

130. Sugar not covered under Schedule-I 5.5 1"131. Sweetmeat Deshi (including Gazak, Reveri),

branded bhujiya made of pulses, and

unbranded namkeens (including dried potato

chips).

_______________ 1. Substituted by notification No: F.12(63)FD/

Tax/2005/102 dated 18.10.2006, for the expression,

''Sweetmeat(Deshi) a"and unbranded namkeens"

b“including dried potato chips”'

a. Added by notification No.F.12(63)FD/Tax/ 2005 -5

dated 11.04.2006.

b. Added by notification No. F.12 (63) FD / Tax /

2005- 19 dated 19.04.2006.

Further substituted by notification No. F.12(28)

FD/Tax/07-170 Dated 30.03.2007 for expression- '

Sweetmeat (Deshi) including Gazak, Reveri and

Tilpatti and unbranded namkeens including dried

potato chips'.

4" Upto

27.07.2009

1"Sweetmeat Deshi (including Gajak &

Revri), bhujiya, branded and unbranded

namkeens.

_____________ 1. Substituted by notification No. F.12 (84) FD / Tax/

2009-43 dated 30.07.2009 w.e.f. 28.07.2009. Further

substituted by clause (ii) Notification No. F.12(22)

FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'

5.5" From

28.07.2009

132. Tamarind, tamarind seed and powder 5.5

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133. Tapioca 5.5

134. Tea 5.5

135. Textile and fabrics not covered under

Schedule-I

5.5

136. 1"Tobacco not covered under Schedule-I

______________

1.Deleted by notification No. F.12(40) FD/

Tax/2007-02 dated 04.04.2007.

4"

137. 1“Tools including power tools and parts

thereof.

__________ 1 Substituted by clause (v) of notification No. F.12

(59)FD/Tax/2014-69 dated 18.07.2014 w.e.f.,

09.03.2010

5.5 Suject to the

provisions of

section 97A

of the Act.”

2“Tools including power tools and parts

thereof.

_____________ 2. Substituted by notification No. F.12 (84) FD / Tax/

2009-43 dated 30.07.2009 w.e.f. 28.07.2009 for the

expression 'Tools'. Further substituted by clause (ii)


09.03.2010 for the expression '4'. Further, substituted

by clause (v) of Notification No. F.12 (59) FD

/Tax/2014-13 dated 14.07.2014 w.e.f., 01.04.2006.

Again, substituted by clause (iv) of notification No.

F.12 (59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.,

01.04.2006

4 Suject to the

provisions of

section 97A

of the Act.”

138. Toys excluding electronic toys 5.5

139. Tractors including parts, accessories and

tyre-tube thereof.

5.5

140. Transformers 5.5

141. Transmission towers 5.5

142. Umbrella, garden umbrella and parts thereof 5.5

143. Unprocessed green leaves of tea 5.5

144. 1["Used motor vehicles."

_______________ 1 Substituted by notification No.F.12(28)FD/Tax/

07-170 dated 30.03.2007 for expression 'used cars'.

Deleted by clause (vi) of notification No.F.12(59)

FD/Tax/2014-13 dated 14.07.2014.

5.5]

145. Vanaspati (Hydrogenated Vegetable Oil) and

Deshi Ghee

5.5

146. Vegetable oil including gingili oil and bran

oil

5.5

*"146A.

#"Empty bottles, broken glasses and plastic

waste."

_______________ * Inserted by notification No.F.12(63)FD/Tax/

2005-5 dated 11.04.2006. Further substituted by

clause (ii) Notification No. F.12(22) FD/ Tax/

10-83 dated 09.03.2010 for the expression '4'

# Substituted by clause 1(iii) of Notification No.

5.5"

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expression 'Waste paper (raddi)empty bottles,

broken glasses and plastic waste'.

147. Wet dates 5.5

148. Willow vicker 5.5

149. Wooden crates 5.5

150. Writing Ink 5.5

151. Writing Instruments, geometry boxes, colour

boxes, crayons and pencil sharpeners

5.5

1"152. Gulkand and gulabjal

_______________ 1. Deleted by notification No.F.12(28)FD/Tax/ 07-170

dated 30.03.2007.

4"

153. 1“Kirana items namely kala namak, sendha

namak, coconut powder, edible gond, rai,

postdana, magaj of all kinds, saffron and dry

fruits

____________ 1. Substituted by clause (iv) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015.

5.5”

#[Kirana items namely, kala namak, sendha

namak, coconut powder, edible gond, 2"xxx",

rai, postdana, magaj of all kinds, saffron, 3"xxx", kaluanji,

4"xxx" and dry fruits.

_______________ # Inserted by notification No.F.12(63)FD/Tax/



10-83 dated 09.03.2010 for the expression '4'.

2. Deleted by notification No.F.12(97)FD/Tax/ 09-40

dated 27.07.2009 the expression 'isabgol husk'.

3. Deleted by notification No.F.12(28)FD/Tax/

07-170 dated 30.03.2007 the expression 'silver

vark'.

4. Deleted by clause 1(iv) of notification No.F.12 (25)

FD/Tax/11-132 dated 09.03.2011 the expression

'saji'.

5.5]

**“154. Unbranded bakery products including

1"cookies," cakes and pastries;

2"unbranded"

confectionery excluding chocolates.

________________ 1. Substituted by clause (ii) of Notification No. F. 12


expression, 'cookies by excluding'.

2. Inserted by Notification No. F.12(63)FD/Tax/


09.05.2006.

5.5

155. 1“Earth moving and mining machinery

including hydraulic excavator, hydraulic

dumper, tipper, heavy loader, backhoe

loader, wheel loading shovel, wheel

excavator, tracked excavator, compactor,

5.5”

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mobile crane, road roller, dozer, grader, skid

steer and parts thereof

____________ 1. Substituted by clause (v) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

Hydraulic excavators (earth moving and

mining machinery), mobile cranes and

hydraulic dumpers 2"including parts thereof".

3“Explanation: Hydraulic excavators (earth

moving and mining machinery) includes

Heavy loaders including wheel loading

shovel”. ________________

2 Inserted by Notification No. F.12(63)FD/Tax/


09.05.2006.

3 Added by clause 1 (iv) of notification No. F.12 (11)

FD / Tax / 2013- 111 dated 06.03.2013 with effect

from April 1, 2006.

5.5

156. #"Tawa, Kadai, Tai, Sigri, Chimta,

Imamdasta, Musali, Jhar and Chalani made

from other than iron or steel"

_______________ # Substituted by clause (v) of notification No. F.12


expressions,-

'Box, kothi, sandook, peti, milk cane, bhagona made

from iron sheet; weight and measures, tawa, kadai,

tai, sigri, chimta, imamdasta, musali, jhar and

chalani.'

** Inserted by Notification No. F. 12 (63) FD/ Tax/

2005 - 19 dated 19.04.2006. Further substituted by



5.5”

$[157

1“Rope and rassi made of natural fibre, cotton

and plastic

____________ 1. Substituted by clause (vi) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

5.5”

Ropes made of natural fibres. 5.5

158. 1"Felt, non-woven fabrics and its products."

____________

1. Substituted by clause 1(v) of notification

No.F.12(25)FD/Tax/ 11-132 dated 09.03.2011 the

expression 'Namda, felt, non-woven fabrics and its

products'.

5.5

159. All types of plastic goods including

plastic grills and unbranded plastic

moulded furniture but excluding plastic

goods mentioned in any other Schedule ______________

1. Deleted by clause 1(vi) of notification

No.F.12(25)FD/Tax/ 11-132 dated 09.03.2011 the

5.5

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expression 'chakla and belan'. 2. Substituted by notification No. F.12 (11) FD / Tax /

2016-187 dated 08.03.2016, for expression, ' Unbranded household plastic goods namely comb,

jug, soapcase, mug, photo-frames, 1"xxx" 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.' 1"160. Textile screen design.

________________ $ Added by notification No. F.12 (63) FD / Tax / 2005-

30 dated 28.04.2006.

1. Deleted by notification No.F.12(28)FD/Tax/ 07-170

dated 30.03.2007.

4]

#"161. All kinds of generating sets and inverters

(excluding batteries)

4

162. Automobile bodies.

________________

# Added by notification No. F.12 (63) FD / Tax / 2005-

51 dated 08.05.2006 vide S.O. No. 99 dated

09.05.2006. Further Deleted by clause (i) of


09.03.2010

4"

$$"163. Sugar candy made of sugar and glucose but

excluding coco.

5.5

164. Pollution control equipments and parts

thereof.

5.5

165. Digestive tablet, churan, powders and liquids.

________________ $$ Added by Notification No. F.12(63)FD/Tax/




5.5"

†[166. Glucose-D. 5.5

$"167. Chakla and Belan made of wood


FD/Tax/ 11-132 dated 09.03.2011.

† Added by Notification No. F.12(63)FD/Tax/


15.07.2006. Further substituted by clause (ii)


09.03.2010 for the expression '4'.

5.5"]

168.

1"Oil based washing soap in any form or

packaging having maximum retail price less

than 2"Rs. 70/- per Kilogram" but excluding

detergent soap in any form." _______________

1 Substituted by Notification No. F. 12 (15) FD / Tax / 08-

pt-64 dated 02.09.2008. Further substituted by clause

(ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated

09.03.2010 for the expression '4'

2 Substituted by clause 1(vii) of Notification No. F.12

5.5" From

02.09.2008

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(25) FD/Tax/11-132 dated 09.03.2011, the expression,-

'Rs. 50/- per Kilogram'. Further subsitituted by clause

(iv) of notification No.F.12 (59) FD/Tax/2014-78

dated 30.07.2014 for expression „Rs. 60/- per

Kilogram‟. 3“Oil based washing soap in tub or bar forms

or in unpackaged cake form, but excluding

detergent soap in cake, powder and liquid

forms.

______________ 3 Substituted by Notification No. F.12 (15) FD/ Tax/

2008-102, dated 17.03.2008 for the expression '

Handmade soap cake in unpackaged form.' which

was earlier substituted by Notification No. F. 12

(15) FD / Tax / 2008- 75 dated 25.02.2008 for the

expression 'All types of washing soap in cake form

but excluding detergents, powder and liquid forms';

which was originally added vide notification No:

F.12(63)FD/TAX/ 2005-78 dated 11.08.2006

4 Upto

01.09.2008”

[169. ACSR Conductors 5.5

170. Cots made of iron pipes and niwar. 5.5

171 1“All kinds and forms of Marble and Granite

excluding goods for which rate has been

notified under section 6 of the Act

____________ 1. Substituted by clause (vii) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

5.5”

2“All kinds and forms of Kota stone, Marble

and Granite excluding goods for which rate

has been notified under section 6 of the Act.

___________ 2 Subsitituted by clause (v) of notification No.F.12

(59) FD/Tax/2014-78 dated 30.07.2014.

5.5”

3"All kinds and forms of Kota Stone, Marble

and Granite". _______________

3 Substituted by Notification No. F.12(52) FD/

Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011

for expression,-[All kinds of marble a"and granite"].

_________

a. Inserted by Notification No. F. 12 (15) FD/Tax

/08-01dated 02.04.2008 w.e.f. from 01.04.2008.

5.5

2 “172. Finished Kota stone.

_______________

. Inserted by Notification No. F. 12 (15) FD / Tax /

2008- 75 dated 25.02.2008. Further substituted by


dated 09.03.2010 for the expression '4'.

2 Deleted by Notification No. F.12(52) FD/

Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011

5.5”]

§"173. Finished Nimabhera Stone.

_______________

§. Added by Notification No. F. 12 (15) FD / Tax /


5.5"

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dated 09.03.2010 for the expression '4'. Further

deleted by Notification No. F.12(52) FD/

Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011. §§

"174.

Branded confectionery excluding chocolate

_________________ §§

. Added by Notification No. F. 12 (15) FD / Tax /

2008- 19 dated 03.06.2008, published on 04.06.2008.

4" For the period

from

01.04.2006 to

07.05.2006 $[175.

≈"Weights & Measures including Electronic

Weights & Measures excluding weighing

bridge."

_________________ ≈ Substituted by clause (vi) of Notification No. F. 12

(25) FD / Tax / 11- 162 dated 15.03.2011, for the

expression 'Electronic Weights & Measures

excluding weighing bridge'.

5.5

176. Diamond bits.

_________________ $. Added by Notification No. F. 12 (84) FD / Tax /

2009- 13 dated 08.07.2009 w.e.f. 01.04.2006.

Further substituted by clause (ii) Notification No.


expression '4'

5.5]

≈≈[

1"177.

All kinds of building stone, grit and gitti.

_________________ 1. Deleted by Notification No. F.12(52) FD/ Tax/

09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.

5.5"

≈≈≈ (178. Aviation Turbine Fuel.

_________________ ≈≈Added by Notification No. F. 12 (84) FD / Tax /




≈≈≈ Deleted by notification No.F.12(100)FD/Tax/

09-68 dated 09.12.2009

4)]

1"179. Gharwan/ Gharav marble

_____________ 1. Added by notification No. F.12 (84) FD / Tax/

2009-43 dated 30.07.2009 w.e.f. 08.07.2009. Further

substituted by clause (ii) Notification No. F.12(22)


5.5"

Ω[

1"180. Cotton seed oil cake

_____________ 1. Deleted by clause (ii) of notification No.F.12

(22)FD/Tax/ 10-103 dated 31.03.2010 with effect

from 09.03.2010.

5.5"

181. Crowbar 5.5

182. Water tanker for supply of water 5.5 1“183. CFL Bulb

____________ 1. Deleted by clause (viii) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

5.5”

1“184. Marble Powder, Karezi and Chips 5.5”

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____________ 1. Deleted by clause (ix) of Notification No. F. 12

(23) FD/Tax/ 2015-198 dated 09.03.2015 .

185. Timber of Safeda and Adusa 5.5

186. 1"Flour Mills of motor capacity exceeding 2

HP and its components excluding motor" ________________ 1. Substituted by clause (iii) of Notification No.

F.12(25) FD/Tax/11-168 dated 23.03.2011 for the

expression,- 'Flour Mills with motor capacity

exceeding 2 HP'

Ω. Added by clause (ii) of Notification No. F.12(22)

FD/ Tax/ 10-84 dated 09.03.2010

5.5]

¥"187. Used lead acid battery

________________ ¥. Added by Notification No. F.12(22) FD/ Tax/ 10-1

dated 05.04.2010

5.5"

Ω ¥

"188.

Plant and machinery, parts and accessories

thereof ________________ Ω¥. Added by Notification No. F.12(111) FD/ Tax/

09-36 dated 15.07.2010 w.e.f. 27.08.2008.

5.5 When sold to

Central

Government

Department(s)/

Undertaking(s)/

Corporation(s)" ¥Ω[189. Electronic Milk Tester and its parts 5.5

190. Welding Holder, Welding Glass and Welding

Machine

5.5

191. Synthetic Industrial Diamond Powder, Gems

cutting and polishing tools

5.5

192. Bakery Yeast 5.5

193. $$

“Desert coolers and Room coolers and

bodies thereof”

________________ $$ Substituted by clause (vii) of notification

No.F.12(59) FD/Tax/2014-13 dated 14.07.2014.

5.5

$["Desert coolers and Room coolers"

_________________ $. Substituted by clause (vii) of Notification No. F. 12


expression 'Desert coolers having body made of iron

and steel'.

5.5]

194. Loose leaf spring 5.5

195. $"Plastic Water Storage Tank"

_________________

$. Substituted by clause 1(iv) of Notification No. F. 12


expression 'Roto Moulded Plastic Storage Tank '.

5.5

196. LED Lamp ________________ ¥Ω. Added by clause 1(viii) of Notification No.

F.12(25) FD/ Tax/ 11-132 dated 09.03.2011.

5.5]

1“LED Lamp, LED Torch, LED Flashlight,

LED Emergency Lamp, LED Lantern

5.5”

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________________

1. Substituted by clause (ii) of notification No. F.12

(11) FD/ Tax/ 2013-120 dated 13.03.2013. See

existing expression supra. Further, deleted by

clause (x) of Notification No. F. 12 (23) FD/Tax/

2015 - 198 dated 09.03.2015 #"197. Cement concrete mosaic tiles

________________ #. Added by clause (viii) of Notification No. F.12(25)

FD/ Tax/ 11-162 dated 15.03.2011.

5.5"

##"198. Panjiri (Sattu)

________________ ##. Substituted by clause (ii) for the tax rate 4% w.e.f.

09.03.2010 which was added by clause (i) of


15.12.2011 w.e.f. 01.04.2007- upto 31.10.2010

5.5 When sold for

use in

Integrated

Child

Development

Services

Scheme

(ICDS)" *#

“Supplementary nutrition food e.g. Panjiri

(Sattu), Halwa premix (Deshi Sweet) and

Upma premix (Namkin) ________________ *#. Substituted by clause (iii) of Notification No.

F.12(39) FD/ Tax/ 11-80 dated 15.12.2011 w.e.f.

01.11.2010.

# Expression "Sattu" deleted by notification No. F.12

(11) FD / Tax / 2016-187 dated 08.03.2016

5.5 When sold for

use in

Integrated

Child

Development

Services

Scheme

(ICDS)” $[199. Tent, Tripal 5.5

200. Automobile Bodies ________________

$. Added by clause 1(v) of Notification No. F.12(15)

FD/ Tax/ 12-119 dated 26.03.2012.

5.5]

201. 1“Stainless steel wire and stainless steel wire

rod

______________ 1 Subsitituted by clause (vii) of notification No.F.12

(59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.

15.04.2011.

5.5 Subject to the

provisions

of section

97A of the

Act.”

2“Stainless steel wire and stainless steel wire

rod

______________ 2 Subsitituted by clause (vi) of notification No.F.12

(59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.

01.04.2006.

4 Subject to the

provisions

of section

97A of the

Act.”

3“Stainless steel wire and stainless steel wire

rod

_____________ 3 Added by clause 1 (v) of notification No. F.12 (11)

FD / Tax / 2013- 111 dated 06.03.2013. Further,

substituted by clause (viii) of Notification No. F.12

(59) FD /Tax/2014-13 dated 14.07.2014 w.e.f.,

01.04.2006.

5.5” Subject to the

provisions of

section 97A

of the Act.”

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$$$[202.

1“Cooked food including snacks other than

those mentioned in any other Schedule and

prepared hot tea except when sold in hotels

categorized as three star and above and

heritage hotels categorized as „Classic‟ and

„Grand‟ by Government of India or hotels or

heritage hotels categorized as equivalent to

the categories mentioned above, by a

committee constituted for this purpose by the

State Government

______________ 1 Subsitituted by clause (vi) of notification No.F.12

(59) FD/Tax/2014-78 dated 30.07.2014 w.e.f.

14.07.2014.

5.5

Subject to the

Provisions of

section 97A

of the Act.”

2“Cooked food except when sold in the

restaurants and hotels categorized as three

star and above and heritage hotels

categorized as „Classic‟ and „Grand‟ by

Government of India or categorized as

equivalent to the categories mentioned

above, by a committee constituted for this

purpose by the State Government

____________ 2 Added by clause (ix) of notification No.F.12 (59)

FD/Tax/2014-13 dated 14.07.2014.

5.5”

203. 1“Handicrafts, statues, blue pottery and

puppets having sale price more than Rs.

1000/- per item

______________ 1 Subsitituted by clause (vii) of notification No.F.12

(59) FD/Tax/2014-78 dated 30.07.2014 w.e.f.

14.07.2014.

5.5

Subject to the

Provisions of

section 97A

of the Act.”

2“All types of handicrafts including blue

pottery and puppets having sale price more

than Rs. 1000/- per item

____________ 2 Added by clause (ix) of notification No.F.12 (59)

FD/Tax/2014-13 dated 14.07.2014.

5.5”

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

5.5

1“205. Textile shirting and suiting having sale price

of more than Rs. 500/- per meter

___________ $$$ Added by clause (ix) of Notification No. F.12 (59)

FD /Tax/2014-13 dated 14.07.2014.

1 Deleted by notification No. 12(80) FD/Tax/ 2014 -

133 dated 22.10.2014 w.e.f. 14.07.2014

5.5”]

1“206. Textile fabrics impregnated, coated, covered 5.5”

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or laminated with plastics, PVC leather cloth,

synthetic leather

______________ 1 Added by clause (viii) of notification No.F.12 (59)

FD/Tax/2014-78 dated 30.07.2014. 1“207.

Tyre cord fabric of high tenacity yarn of

nylon or other polyamides, polyesters or

viscose rayon


FD/Tax/2014-78 dated 30.07.2014.

5.5”

1“208

. All types of oil cake but excluding cottonseed

oil cake


FD/Tax/2014-78 dated 30.07.2014.

5.5”

1“209 Dhaniya other than in whole form

___________ 1. Substituted by clause (ii) of notification No. F.12

(31) FD/Tax/ 2013-100 dated 19.08.2014 w.e.f.

14.07.2014.

5.5”

1[210. Diesel generating set, alternators of all kinds

and parts thereof

5.5

211. Core assembly of transformers 5.5

212. Aluminum containers for compressed gas or

liquefied gas

5.5

213. Toilet paper and toilet tissue paper 5.5

214. Abrasive paper (regmal) 5.5

215. Brushes of all types excluding tooth brush 5.5

216. Soya milk 5.5

217. Non-mechanised Floor wipers and floor

mops

5.5

218. Life Jackets and life belts 5.5

219. Transistor, radio 5.5

220. Pre-stressed concrete poles 5.5

221. Membrane for Water Treatment

____________ 1. Added by clause (xi) of Notification No. F. 12 (23)

FD/Tax/ 2015-198 dated 09.03.2015 .

5.5]

1“222. Bitumen Emulsion, Crumb Rubber Modified

Bitumen and Polymer Modified Bitumen

____________ 1. Added by Notification No. F. 12 (34) FD/ Tax/

2010-11 dated 27.04.2015.

5.5”

223. Measuring tape and Vernier Calipers 5.5 Entries from

serial No.223 to

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224. 1 LT Electric Switchgear items, that is to say,

fuse switch unit and main switch,

change-over switch, reverse forward switch,

kitkat fuse, ampere meter, volt meter, LT

circuit breaker, distribution board and box,

control panel, power supply indicator, single

phase preventer, auto switch, connector and

motor starter.

228 are added

vide

Notification

No.F.12(11) FD

/Tax/2016-187

dated

08.03.2016.

225. Health fitness, gymnastic equipments,

thermal massager, fat losing belts, body

vibrating items, accupressure machines,

morning walker 226. All types of carpets

227. 2 Gwar Refined Dal, Gwar gum and Gwar

gum powder. 228. Processed betel leaf (Paan)

1 Subsitituted vide notification No.F.12 (11) FD/Tax/2016-254 dated 30.03.2016 w.e.f. 08.03.2016, for

expression, Electric switchgear 2 Subsitituted vide notification No.F.12 (11) FD/Tax/2016-254 dated 30.03.2016 w.e.f. 08.03.2016, for

expression, 'Gwar gum and gwar gum powder

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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. 5.5

2. Electronic calculators 5.5

3. 1[2“Computer system and peripherals excluding tablet

computers known by whatever name like i-pad, e-book reader,

phablet, slate etc.”, networking items for LAN and WAN

including wired and wireless switch, routers, modem, webcams,

IP surveillance system, computer printers including

multifunctional devices and electronic diaries]

_____________ 1. Substituted by clause 2 (i) of notification No. F.12 (11) FD / Tax / 2013-

111 dated 06.03.2013. See exsiting entry infra.

2. Substituted by clause (xii)(a) of Notification No. F. 12 (23) FD/Tax/

2015-198 dated 09.03.2015 for the existing expression 'Computer system

and peripherals‟ .

5.5

3[Computer system and peripherals,

4"computer printers

excluding multifunctional devices" and electronic diaries.] ________________

3. Substituted by Notification No. 12(63)FD/Tax/2005-56, dated 01.06.2006

for expression, 'Computer system and peripherals, Electronic diaries '

4. Substituted by clause (vi) of Notification No. F.12(22) FD/ Tax/ 10-83

dated 09.03.2010, the expression ,- 'computer printers'.

5.5

4. D C Micro motors, Stepper motors of an output not exceeding

37.5 watts.

5.5

1“5. Uninterrupted power supply (UPS)

__________________ 1 Deleted by clause (x) of notification No.F.12(59) FD/Tax/2014-13 dated

14.07.2014.

5.5”

6. Permanent magnets and articles intended to become permanent

magnet (ferrites)

5.5

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.

5.5

8. Microphones, multimedia speakers, headphones, earphones and

combines microphone/ speaker sets.

5.5

9. Telephone answering machines 5.5

10. Data storage and recording devices including Compact

Disc (CD), Digital Versatile Disc (DVD), pen drive, SD

card , Memory card etc

1.Substituted by notification No. F.12 (11) FD / Tax / 2016-187 dated

08.03.2016, for expression, ' Prepared unrecorded media for sound recording

or similar recording of other phenomena including Compact Disc (CD) and

Digital Versatile Disc (DVD)

5.5

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11. IT software on any media. 5.5

12. Transmission apparatus other than apparatus for radio

broadcasting or TV broadcasting, Transmission apparatus

incorporating reception apparatus, 1“xxx”.

____________ 1. Deleted by clause (xii)(b) of Notification No. F. 12 (23) FD/Tax/

2015-198 dated 09.03.2015 the expression „cellular telephones‟.

5.5

13. Radio communication receivers, Radio Pagers. 5.5

14. Aerials and antennas. 5.5

15. LCD Panels, LED panels. 5.5

16. Electrical capacitors fixed, variable or adjustable (pre-set). 5.5

17. Electrical resistors (including rheostats and potentiometers)

other than heating resistors

5.5

18. Printed Circuits 5.5

19. Switches, Connectors and Relay for up to 5 amps at voltage not

exceeding 250 volts, electronic fuses

5.5

20. Data / Graphic Display Tubes other than TV Picture tubes. 5.5

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

5.5

22. Electronic Integrated Circuits and Micro assemblies 5.5

23. Signal Generators 5.5

24. Optical fibre cables and joining kits and joining materials

thereof

5.5

1“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”

_____________ 1. Substituted by clause 2 (ii) of notification No. F.12 (11) FD / Tax / 2013-

111 dated 06.03.2013. See exsiting entry supra.

5.5

25. Optical fibre and optical fibre bundles and joining kits and

joining materials thereof

5.5

26. Liquid Crystal Devices, flat panel display devices. 5.5 1"26A. Automated Teller Machine (ATM)

________________

1. Inserted by clause 2 of Notification No. 12(15)FD/Tax/12-119, dated

26.03.2012.

5.5"

2“Automated Teller Machine (ATM), Cash Dispenser Machine

(CDM) with or without deposit function or deposit machine”

_____________ 2. Substituted by clause 2 (iii) of notification No. F.12 (11) FD / Tax / 2013-


27. Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk

meters, gain measuring instruments, distortion factor meters,

psophometres, network and logic analysers and Signal

analysers.

5.5

28. Parts of 1 to 27 above. 5.5

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1“Parts and Accessories (other than cover and carrying cases ) of

1 to 27 above”

_____________ 1. Substituted by clause 2 (iv) of notification No. F.12 (11) FD / Tax / 2013-


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 5.5

2. Glycerol, crude, glycer of waters and glycerol lyes. 5.5

3. Vegetable waxes (other than triglycerides) bees wax, other

insect waxes and supermaceti, whether or not refined or

coloured

5.5

4. Animal or vegetable fats boiled, oxidised, dehydrated,

sulphurised, blown, polymerised by heat in vacuum or in inert

gas

5.5

5. Liquid glucose (non-medicinal), Dextrose Syrup 5.5

6. Denatured ethyl alcohol of any strength 5.5

7. Manganese ores and concentrates, including ferruginous

manganese ores and concentrates with manganese content of

20% or more, calculated on dry weight

5.5

8. Copper ores and concentrates 5.5

9. Nickel ores and concentrates 5.5

10. Cobalt ores and concentrates 5.5

11. Aluminium ores and concentrates 5.5

12. Lead ores and concentrates 5.5

13. Zinc ores and concentrates 5.5

14. Tin ores and concentrates 5.5

15. Chromium ores and concentrates 5.5

16. Tungsten ores and concentrates 5.5

17. Uranium or thorium ores and concentrates 5.5

18. Molybdenum ores and concentrates 5.5

19. Titanium ores and concentrates 5.5

20. Niobium, Tantalum, Vanadium or Zirconium ores and

concentrates

5.5

21. Precious metal ores and concentrates 5.5

22. Other ores and concentrates 5.5

23. Granulated slag (slag sand) from the manufacture of iron or

steel.

5.5

24. Benzole 5.5

25. Toluol 5.5

26. Xylol 5.5

27. Naphthalene 5.5

28. Phenols 5.5

29. Creosole oils 5.5

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30. Normal Paraffin 5.5

31. Butadiene 5.5

32. Fluorine, Chlorine, Bromine and Iodine. 5.5

33. Sulphur, sublimed or precipitated, colloidal Sulphur 5.5

34. Carbon (carbon black & other forms of carbon not elsewhere

specified or included)

5.5

35. 1"Hydrogen, rare gases and other non-metals"

_______________


25.02.2008 for the expression 'Hydrogen, rare gases other than

non-metals'. It is deemed to have been substituted w.e.f. 01.04.2006 by

Notification No. F.12(113)FD/Tax/07-22 dated 12.06.2008

5.5

35A 1“Carbon dioxide

____________ 1 Substituted by clause (ii) Notification No. F.12(101)FD/Tax/2014-175

dated 22.01.2015 w.e.f. 09.03.2010

5.5”

“Carbon dioxide

____________ 2 Inserted by clause (i) Notification No. F.12(101)FD/Tax/2014-175 dated

22.01.2015 w.e.f. 01.04.2006

4”

36. Alkali or alkaline earth metals, rare earth metals, scandium and

yttrium, whether or not intermixed or inter alloyed, mercury.

5.5

37. Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. 5.5

38. Sulphuric acid and anhydrides thereof, Oleum 5.5

39. Nitric acid, Sulphonitric acids 5.5

40. Diphosphorous pentaoxide, phosphoric acid and

polyphosphoric acids.

5.5

41. Oxides of boron, boric acids. 5.5

42. Halides and halide oxides of non-metals 5.5

43. Sulphides of non-metals, commercial phosphorus trisulphide 5.5

44. Ammonia, anhydrous or aqueous solution. 5.5

45. Sodium hydroxide (caustic soda), Potassium hydroxide (caustic

potash) peroxides of sodium or potassium.

5.5

46. Hydroxide and peroxide of magnesium, oxides, hydroxides and

peroxides of Strontium or Barium

5.5

47. Aluminium hydroxide 5.5

48. Chromium oxides and hydroxides. 5.5

49. Manganese oxides. 5.5

50. Iron oxides and hydroxides 5.5

51. Cobalt oxides and hydroxides commercial cobalt oxides. 5.5

52. Titanium oxides. 5.5

53. Lead oxides, Red lead and Orange lead 5.5

54. Hydrazine & hydroxylamine and their inorganic salts other

inorganic bases, other metal oxides, hydroxides and peroxides.

5.5

55. Fluorides, fluorosilicates, fluroaluminates and other complex

fluorine salts.

5.5

56. Chlorides, chloride oxides and chloride hydroxides, bromides

and bromide oxides, iodides and iodide oxides.

5.5

57. Bleach liquid, Bleaching powder, sodium hypo chlorides 5.5

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58. Chlorates and per chlorates, Bromates and Perbromates, Iodates

and periodates.

5.5

59. Sulphides, Polysulphides. 5.5

60. Dithionites and sulphoxylates. 5.5

61. Sulphites, thiosulphates. 5.5

62. Sodium sulphates, alums, Peroxosulphates (Persulphates),

Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate,

Amonium alum, potash alum and ferric alum, Manganese

sulphate, Strontium sulphate.

5.5

63. "Nitrites and Nitrates excluding Ammonium Nitrate having the

chemical formula NH4 NO3 or any combination containing

more than 45 percent of Ammonium Nitrate by weight

including emulsions, suspensions, melts or gels (with or without

inorganic nitrates)." _______________


02.11.2011 for the expression 'Nitrites and Nitrates'.

5.5

64. Phosphinates (hypophosphites,), phosphonates (phosphites);

and polyphosphates.

5.5

65. Carbonates, peroxocarbonates (percarbonates), commercial

ammonium carbonates containing ammonium carbanate.

5.5

66. Cyanides, cyanide oxides and comples cyanides. 5.5

67. Fulminates, cyanates and thiocyanates. 5.5

68. Silicates, commercial alkali metal, silicates or sodium, sodium

metasilicates, sodium metasilicates of Potassium, Magnesium

Trisilicate.

5.5

69. Borates, peroxoborates (perborates). 5.5

70. Sodium bichromate. 5.5

71. Sodium dichromate. 5.5

72. Potassium dichromate. 5.5

73. Radioactive chemical elements and radioactive isotopes

(including the fissile chemical elements and isotopes) & their

compounds.

5.5

74. Isotopes other than those mentioned at Serial No. 73 above and

compounds inorganic or organic of such isotopes.

5.5

75. Compounds, inorganic or organic of rare earth metals, or

yttrium or of scandium or of mixtures of these metals.

5.5

76. Hydrogen peroxide. 5.5

77. Phosphides, whether or not chemically defined excluding

ferrophosphorus.

5.5

78. Silicon carbides. 5.5

79. Calcium carbides. 5.5

80. Ethylene, Propylene. 5.5

81. Cyclic Hydrocarbons. 5.5

82. Halogenated derivatives of Hydrocarbons. 5.5

83. Sulphonated, nitrated or nitrosated derivatives of hydrocarbons

whether or not halogenated.

5.5

84. Methanol. 5.5

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85. Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene

Glycol, Ehylene Glycol, Heavy Ethylene Glycol.

5.5

86. Cyclic alcohols and their halogenated, sulphonated, nitrated or

nitrosated derivatives.

5.5

87. Halogenated, sulphonated nitrated or nitrosated derivatives of

phenols or phenol alcohols.

5.5

88. Ethers, ether alcohols peroxides, ether peroxides, ketone

peroxides (whether or not chemically defined) & their

halogenated.

5.5

89. Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a

three membered ring and their halogenated sulphonated.

5.5

90. Ethylene Oxide. 5.5

91. Acetals and hemiacetals, whether or not with other oxygen

function and their halogenated, sulphonated, nitrated nitrosated.

5.5

92. Aldehydes whether or not with other oxygen function, cyclic

polymers of aldehydes. Paraformaldehyde.

5.5

93. Halogenated, sulphonated, nitrated or nitrosated derivatives of

products of Serial No. 92 above.

5.5

94. Saturated acyclic monocarboxylic acids and their anhydrides,

halides, peroxides and peroxyacids, their halogenated,

sulphonated.

5.5

95. Unsaturated acyclic monocarboxylic acids, cyclic

monocarboxylic acids, their anhydrides, halides, peroxides and

peroxyacids.

5.5

96. Polycarboxylic acids, their anhydrides, halides, peroxides and

peroxyacids, their halogenated, sulphonated, nitrated derivities.

5.5

97. Carboxylic acids with aditional oxygen function and their

anhydrides, halides, peroxides and peroxyacid their

halogenated.

5.5

98. Phosphoric ester and their salts, including lactophosphates, their

halogenated, sulphonated nitrated or nitrosated derivatives.

5.5

99. Esters of other inorganic acids (excluding easter of hydrogen

halides) and their salts, their halogenated sulphonated nitrated.

5.5

100. Amine-function compounds. 5.5

101. Oxygen- function amino-compounds. 5.5

102. Quaternary ammonium salts and hydroxides, lecithins and other

phosphoaminolipids.

5.5

103. Carboxyamide-function compounds, amide-function

compounds of carbonic acid.

5.5

104. Carboxyamide-function compounds including saccharin and its

salts and imine function compounds.

5.5

105. Nitrile-function compounds. 5.5

106. Diazo-, Azo- or azoxy-compounds. 5.5

107. Organic derivatives of hydrazine or of hydroxylamine. 5.5

108. Organo-sulphur compounds. 5.5

109. Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and

their derivatives.

5.5

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110. Heterocyclic compounds with oxygen heteroatom(s) only. 5.5

111. Heterocyclic compounds with nitrogen heteroatom(s) only. 5.5

112. Nucleic acids and their salts, other heterocyclic compounds. 5.5

113. Sulphonamides. 5.5

114. Glycosides, natural or reproduced by synthesis and their salts,

ethers esters and other derivatives.

5.5

115. Vegetable alkaloids natural or reproduced by synthesis and their

salts, ethers, esters and other derivatives.

5.5

116. Tanning extracts of vegetable origin, tannins and their salts,

ethers, esters and other derivatives, excluding catechu or

gambiar

5.5

117. Synthetic organic tanning substances, inorganic tanning

substances, tanning preparations, whether or not containing

natural excluding catechu or gambiar.

5.5

118. Colouring matter of vegetable or animal origin (including

dyeing extracts but excluding annimal black) exlcuding catechu

or gambiar.

5.5

119. Synthetic organic colouring matter whether or not chemically

defined, preparations based on synthetic organic colouring

matter, excluding catechu or gambiar.

5.5

120. Colour lakes and preparation based on colour lakes. 5.5

121. Master Batches, other colouring matter including ultra marine

blue.

5.5

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.

5.5

123. Prepared pigments and all their derivatives. 5.5

124. Glass frit and other glass in the form of powder granules or

flakes.

5.5

125. Prepared driers. 5.5

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.

5.5

127. Casein, Caseinates and other case in derivatives casein glues. 5.5

128. Enzymes, prepared enzymes not elsewhere specified or

included.

5.5

129. Artificial graphite, colloidal or semi-colloidal graphite,

preparation based on graphite or other carbon in the form of

pastes.

5.5

130. Activated Carbon, Activated natural mineral products, animal

black, including spend animal black.

5.5

131. Residual lyes from manufacturing of wood pulp whether or not

concentrated, desugared or chemically treated, including lignin

sulphonate.

5.5

132. Gums and turpentine oil. 5.5

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133. Rosin and resin acids and derivatives, thereof, rosin spirit and

rosin oils, run gums.

5.5

134. Wood tar, wood tar oils wood creosote, wood naptha vegetable

pitch brewere pitch and similar prepartation based on resin acid.

5.5

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.

5.5

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.

5.5

137. Reducers and blanket wash/roller wash used in the printing

industry.

5.5

138. Reaction initiators, reaction accelerators and catalytic

preparations not elsewhere specified or included.

5.5

139. Mixed alkybenzenes & mixed alkylnaphthalenes. 5.5

140. Chemical elements doped for use in electronics in the form of

discs, wafers or similar forms chemical compounds doped for

use in electronics.

5.5

141. Industrial monocarboxylic fatty acids, acid oils from refining

industrial fatty alcohols.

5.5

142. Retarders used in the printing industry. 5.5

143. LLDPE / LDPE. 5.5

144. HDPE. 5.5

145. Polymers of propylene in primary forms. 5.5

146. PVC (Poly Vinyal Choloride). 5.5

147. Acrylic polymers in primary forms. 5.5

148. Polyacetals, other polyethers and epoxide resin, in primary

forms, polycarbonates, alkyd resins, polyalkylesters &

polyesters.

5.5

149. Polyethylene Terephthalate chips. 5.5

150. Polymides in primary forms. 5.5

151. Amino-resins, polyphenylene oxide, phenolic resins and

polyurethanes in primary forms.

5.5

152. Silicons in primary forms. 5.5

153. Petroleum resins, coumarone-indene resins, polyperpenes,

polysulphides, polysulphones.

5.5

154. Cellulose and its chemical derivatives & cellulose ethers, not

else where specified in primary forms.

5.5

155. Natural polymers (for example, alginic acid) and modified

natural polymers (for example, hardened proteins, chemicals).

5.5

156. Ion-exchangers based on polymers in primary forms. 5.5

157. Self-adhesive plates, sheets, film, strip of plastics whether or not

in rolls.

5.5

158. Thermocol. 5.5

159. Flexible plain films. 5.5

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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.

5.5

161. Natural rubber, balata gutta percha guayule, chicle and similar

natural gums, in primary forms or in plates, sheets or strips.

5.5

162. Synthetic rubber and factice derived from oils in primary forms

or in plates, sheets or strips, mixtures of any products.

5.5

163. Reclaimed rubber, in primary forms or in plates, sheets or strips. 5.5 1"164. Compounded rubber, unvulcanised, in primary forms or in

plates, sheets or strip, other than the forms and articles of

unvulcanised rubber". _______________


19.04.2006, for expression, 'Compounded rubber, univalcanised, in

primary forms or in plates, sheets or strip, other than unvulcanised rubber.'

5.5

165. Mechanical wood pulp, chemical wood pulp, semi chemical

wood pulp & pulps of other fibrous cellulosic materials.

5.5

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.

5.5

167. Paper printed labels, paperboard printed labels. 5.5

168. Paper self-adhesive tape and printed wrappers used for packing. 5.5

169. Partially orient yarn, polyester texturised yarn and waste

thereof.

5.5

170. Polyster staple Fibre & Polyster Staple Fibre Fill. 5.5

171. Polyester Staple Fibre waste. 5.5

172. Sacks and bags, of a kind used for packing of goods of jute, or of

other textile base fibres.

5.5

173. Carboys, bottles, jars, phials of glass, of a kind used for the

packing goods, stoppers, lids and other closures, of glass.

5.5

174. Stoppers, caps and lids (including crown corks, screw caps and

pouring stoppers) capsules for bottles, threaded bungs, seals.

5.5

175. Ferro alloys 5.5

176. Zinc Oxide 5.5

177. Jute Yarn, Jute Cloth, Jute twine and Jute sheets 5.5

178. PP / HDPE Woven sacks, PP / HDPE Fabrics 5.5

179. Hessain cloth 5.5

180. Camphor

1.Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated

08.03.2016

5.5

181. Woven Label Tapes 5.5

182. Empty cylinders of LPG 5.5

183. Natural Gas in 1"Liquified or Gaseous" state (except LPG,

propane and Butane)

_______________

5.5

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1. Substituted by notification No.F.12(63)FD/Tax/2005-5 dated 11.04.2006,

for expression, 'Liquefied'.

184. Synthetic flavoring essences 5.5

185. Naphtha 5.5

186. China Clay 5.5

187. Rubber Process Oil 5.5

188. Liquified Chlorine 5.5

189. Furnace Oil 5.5

190. Petrolieum Coke 5.5

191. Laterite 5.5

192. Silica Sand 5.5

193. Red Ocher 5.5

194. Felsphar 5.5

195. Chalk Powder 5.5

196. Hydrated Lime 5.5

197. Quartz Powder 5.5

198. Sodium Fypo Chlorite 5.5

199. Carbon Tapping Electrode 5.5

200. Carbon Catalyst 5.5

201. Sodium Hydroxide 5.5

202. Acetylene Gas 5.5

203. Non -Edible Oil (other than hair oils) 5.5

204. Soapstone 5.5

205. Residual Furance Oil 5.5

206. HydroSulphite of Soda 5.5

207. Sodium Bicarbonate 5.5

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.

5.5

1"209. "Gwar seed, gwar refined dal or split, gwar gum powder,

Dhencha and Punwad _______________

1. Deleted by notification No. F.12 (63) FD / Tax / 2005- 126 dated

08.02.2007.

4"

210. Threads including fire resistence thread 5.5

211. Wooden Heel 5.5

212. Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace 5.5

213. Antisatic Insole 5.5

214. Barely Malt 5.5 1"215. P.U. Foam sheet

________________ 1. Deleted by clause (vii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated

09.03.2010

4"

1 “216. Marble and granite block and laffer” 5.5

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_______________


19.04.2006, for expression, 'Marble and granite Block.' Further deleted

by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f.

01.01.2011 1

“217. Rough Kota Stone. _______________


28.04.2007, for expression, ' Rough Kota Stone of thickness more than

55mm.' Further substituted by clause (ii) Notification No. F.12(22) FD/

Tax/ 10-83 dated 09.03.2010 for the expression '4'. Further deleted by

Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f.

01.01.2011

5.5”

218 1"Stainless steel ingots, billets, blooms, flats and flat bars."

______________ 1. Substituted by clause 2(i) of notification No. F.12 (25) FD / Tax / 11-132

dated 09.03.2011, for expression, 'Stainless steel ingots, billets, blooms,

flats, flat bars, patta and circles.'

5.5

219 Rectified spirit 5.5 *[

1“220. Rough sandstone blocks of dimensions not less than 1.5' x 1.5'x 1'

_______________

1. Deleted by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010

w.e.f. 01.01.2011

5.5”

1"221.

2“Abrasives and emery stone”

________________

1. Substituted by notification No. F.12(63)FD/Tax/2005-30 dated

28.04.2006 for expression '221 Abrasive stone (Batti) 4'. Further

substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated

09.03.2010 for the expression '4'

2. Substituted by notification No. F.12(28)FD/Tax/2007/138 dated

09.03.2007 for expression „abrasive stone (Batti)and emery stone.‟

5.5"

222. Copper wire including super enameled copper wire,

submersible copper winding wire and double cotton covered

copper wire

_______________ * Added by notification No.F.12(63)FD/Tax/ 2005-5 dated 11.04.2006,.

5.5]

#[223 Transformer Tank and accessories thereof 5.5

224 Core Clamp, Clamping Ring and Aluminum Member 5.5

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

5.5

226 H.V./L.V. bushing (insulator) 5.5

227 H.V./L.V. metal parts of brass and aluminum 5.5

228 Transformer oil 5.5

229 Electrical grade insulating paper/Kraft paper/press board 5.5

230 Double paper covered (DPC) and super enameled (SEM) wire

and strips of copper and aluminum

5.5

231 C.R.G.O./Electrical lamination 5.5

232 Cork sheet 5.5

233 Sleevings 5.5

234 H.V./L.V. coil of copper and aluminum 5.5

235 1“Non ferrous metal sheet (including foil), circle,” wires, strips 5.5

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and scrap.

_______________ 1. Substituted by notification No. F.12(63)FD/Tax/2005-30 dated 28.04.2006

for expression 'Non-ferrous metal sheet, circle'.

236 Nickel and copper cathode 5.5

237 Copper tubes for refrigeration and cooling plants 5.5

238 Coconut shell coke and met coke 5.5

239 Silica gel 5.5

240 Welding rod 5.5 1“241 Isabgol

_______________

# Added by notification No.F.12(63) FD/Tax /2005-19 dated 19.04.2006.

Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/


1. Deleted by notification No.F.12(97)FD/Tax/ 09-40 dated 27.07.2009.

4”]

$[242 Battery lead, lead ash and separator for storage. 5.5

243 Micro-cellular sheets, PVC sole, leather board, latex rubber for

footwear. ________________

$ Added by notification No.F.12(63)FD/Tax/2005-30 dated 28.04.2006.



5.5]

**[244 Used burnt oil. 5.5

245. Circlip 5.5

246. Tread Rubber; Bonding gum; and Baked vulcanizing cement. _______________

**Added by Notification No. F.12(63)FD/Tax/ 2005-51 dated 08.05.2006

vide S.O. No. 99 dated 09.05.2006. Further substituted by clause (ii)

Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the

expression '4'

5.5]

##[247 Investment powder 5.5

248 Acetone 5.5

249 MIBK (Methyl Iso Butyl Ketone). 5.5

250 MEK (Methyl Ethyl Ketone) 5.5

251 NBA (Normal Butyl Alcohol) 5.5

252 Ethyl Acetate 5.5

253 Butyl Acetate 5.5

254 IPA (Iso Propyl Alcohol) 5.5

255 DAA (Di Acetone Alcohol) 5.5

256 Pthalic Anhydride 5.5

257 Maleic Anhydride 5.5

258 Pentaerythritol 5.5

259 Hexamine 5.5

260 CNSL Resin (Cashew Nut Shell Liquid Resin) 5.5

261 Industrial lacquers 5.5

262 Perforated sheets 5.5

263 Latex Foam 5.5

264 Saw dust.

1. Deleted by Notification No.F.12 (11) FD / TAX / 2016-187

dated 08.03.2016

5.5

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265 1"Tumba seed, Nimoli and Karanj"

_______________

1. Substituted by clause 2(ii) of notification No. F.12 (25) FD /Tax / 11-132

dated 09.03.2011, for expression, 'Tumba seed, Ratanjyot, Nimoli and

Karanj'.

5.5

266 Plaster of Paris ________________

## Added by Notification No: F.12(63)FD/Tax/2005-56 dated 01.06.2006.



5.5]

1“267 Clacined magnesite and Magnesium Chloride ________________

1 Added by Notification No: F.12(63)FD/Tax/2005-102 dated 18.10.2006.

Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83


5.5”

[1“268 Chemicals not specified elsewhere in this Schedule or in any

other Schedule ________________ 1. Deleted by clause (viii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated

09.03.2010

4”

269 Gelatin and gelatin capsule. 5.5

270 Toluene, O-xylene and Mix-xylene 5.5 1“271 Papad-khar

________________

Added by Notification No: F.12(28)FD/Tax/2007/138 dated 09.03.2007.



1. Deleted by Notification No. F. 12 (15) FD / Tax / 2008- 75 dated

25.02.2008.

4”]

[272 CBFS (Carbon Black Feed Stock) 5.5

273 C-9 (Known by whatever name) 5.5 1“274 Wood glue

________________

1. Deleted by clause 2(iii) of Notification No. F.12(25) FD/Tax/11-132

dated 09.03.2011.

Added by Notification No: F.12(28)FD/Tax/07-170 dated 30.03.2007.



5.5”]

"275 Liquid Hydro Carbon manufactured from plastic waste ________________

Added by Notification No: F.12(7)FD/Tax/07-24 dated 31.05.2007.



5.5"

"276 Sugar Cane

________________

Added by Notification No: F.12(29)FD/Tax/07-30 dated 26.07.2007 w.e.f

01.04.2006. Further substituted by clause (ii) Notification No. F.12(22)


Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated 08.03.2016

5.5"

"277 PET Preform

________________

Added by Notification No: F.12(71)FD/Tax/07-34 dated 18.08.2007. It is

deemed to have been added w.e.f. 01.04.2006 by Notification No.

F.12(71)FD/Tax/07-74 dated 12.09.2008

5.5"

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[278 Dextrins and other modified starches 5.5

279

Acyclic alcohols and their halogenated, sulphonated, nitrated or

nitrosated derivatives

5.5

280 Artificial waxes and prepared waxes 5.5

281 Petroleum jelly, paraffin wax, microcrystalline peroleum 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

5.5

282 Potassium permanganate, Polyvinyl Alcohol, Carboxy methyl

cellulose, sodium alginate, calcium propionate, improvers and

gel 1

EDTA, precipitated silica, electroplating salt, water

treatment chemicals. ________________

Added by clause (i) of Notification No. F.12(22)FD/Tax/10-14 dated

24.05.2010 w.e.f. 09.03.2010.

5.5]

1“283. Saccharine

______________ 1. Added by clause (xiii) of Notification No. F. 12 (23) FD/Tax/ 2015-198

dated 09.03.2015 for the existing expression 'Computer system and

peripherals‟ .

5.5”

1 Ethylene Diamine Tetra Acetic Acid (EDTA gel).

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“SCHEDULE V

(See Section 4) 1“Goods taxable at 14.5%”

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.

2“14.5”

2. Air purifiers and cupboard fresheners, perfumes and

deodorizers, whether odourless or with odour.

2“14.5”

3. Aluminium composite panel (including composite

panel made of any other material) 3“and aluminium

containers for compressed gas or liquefied gas”.

2“14.5”

4. Anti-freezing preparations and prepared de-icing

fluids.

4“14.5”

5. Artificial flowers, foliage, fruit and parts thereof and

articles made of artificial flowers, foliage or fruit.

1“14.5”

6. (i) Arms, ammunitions and parts and accessories

thereof.

(ii) Explosives, pyrotechnic products, pyropheric

alloys, certain combustible preparations

excluding safety matches.

1“14.5”

7. 5“Articles made of aluminium, brass, bronze, copper,

cadmium, lead, white metal, german silver or zinc

other than specified in any other schedule.

14”

8. 6“Articles made of ivory, horn, coconut shell, straw,

bamboo, cane, rosewood, sandalwood and other

woods other than specified in any other schedule.

14”

9. Batteries of all types including batteries used in

tractor, excavator, earth moving machines and other

machines.

1“14.5”

10. 7[Bitumen except goods mentioned at serial number

222 of Schedule IV.

1“14.5”]

11. 8“Tooth brush.”

1“14.5”

1 Substituted by clause (i) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „Goods Taxable at 14%‟.

2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „14%‟.

3 Deleted by clause (iii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015.


expression „14%‟

5 Deleted by clause (i) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.

6 Deleted by clause (ii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.

7 Substituted by Notification No. F.12(34)FD/Tax/2010-12 dated 27.04.2015 for the existing expression

„Bitumen of all kinds‟

8 Substituted by clause (iv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „Brushes of all types including shaving brush, hair brush, nail brush, eyelash brush, paint

brush, shoe brush, toilet brush and dusting brush except wire brush‟.

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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.

1“14.5”

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.

(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.

1“14.5”

14. (i) Cement including white cement and their

substitutes.

(ii) Ready-mix concrete, cement concrete mixture,

pre-stressed concrete 1

“xxx” 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.

2“14.5”

15. Cigar cases and cigarette cases, pipe holder, tobacco

pipes, cigarette filters, cigarette lighter and hookah.

2“14.5”

16. Eatables:-

(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

2“14.5”

1 Deleted by clause (v) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „poles and‟.



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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. 1“ (v) Cooked food like pizza, burger, fried chicken,

French fries, sandwich, hot dog, noodles,

potato chips, bakery items and any other

cooked food item served or sold including

home delivery thereof, under a brand name by

any branded chain outlet of cooked food.” 2“(vi) Beverages including coffee drinks hot and

cold, instant coffee, espresso coffee, ice tea,

milk shakes, thick shakes, ice-cream shakes,

packed flavored milk, packed fruit drinks,

packed fruit juices (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 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

1 Substituted by clause (vi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

item no. (v) which is as follow,-

„Pizza, burgers, hamburgers, sandwich, hot dog, nuggets.‟

2 Substituted by clause (iii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing

items,-

‘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).‟

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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. 1“(xiv) Tomato puree, ketchup, sauces in all form

and varieties, fruit jam, jelly.”

(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. 2“(xvii) Veg / non veg snacks including potato flakes,

Hara bhara Kabab, Shammi kabab, cheese

roll, burger, Aloo tikki, soya roll.” 3“(xviii)All types of baby food supplements.”

4“ (xix) xxx”.

17. Crockery of all kinds including china ware, glaze

earthen ware and articles made of porcelain and glass

ware.

5“14.5”

18. Detergents and toiletry goods:- (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.6“(Excluding the

items as mentioned in column number 2 against

serial number 168 of Schedule IV)”. 7“(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.

5“14.5”

1 Substituted by clause (iv) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing

items,- „Tomato puree, ketchup, sauces in all form and varieties‟

2 Deleted by clause (v) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.

3 Amended byS.No. 1 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed

incorrect expression „(xvii) All types of baby food supplements‟

4 Deleted by clause (vii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

item number „(xix) Soya milk‟.



6 Substituted by clause (viii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the

existing expression „(Excluding oil based washing soap in any form or packaging having maximum retail

price less than Rs.60/- per Kilogram)‟.

7 Substituted by Notification No. F.12(59) FD/Tax/2014-70 dated 18.07.2014 w.e.f., 14.07.2014 for the

expression „(ii) Toilet paper and tissue paper‟. Further deleted by clause (ix) of Notification No.

F.12(23)FD/Tax/2015-199 dated 09.03.2015.

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19. Building Material:-

(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 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.

1“14.5”

20. Office automation equipments:-

(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

1“14.5”



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punching machine, paper shredding machines 1“and fax machine and parts and accessories

thereof.”

21. Electric and Electronic goods:- 3(i) Electric bulbs and tube lights excluding goods

mentioned at serial number 20 of Schedule VI,

ballasts for discharge lamps or tubes and parts

thereof, other types 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.

(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 4“mixer”,

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) 5

Electrical goods of all kinds used in the

generation, transmission, distribution or in

2 “14.5”



1 Amended by S.No. 2 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed

incorrect expression „and fax machine‟.

3 Substituted by clause (x) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

item number (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).‟


incorrect word „mixtures‟ 5 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the

expression „Electrical goods of all kinds used in the generation, transmission, distribution or in connection

with the consumption of electricity, including all kinds of 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

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connection with the consumption of electricity,

including all kinds of inverters, uninterrupted

power supply (UPS), holders, plugs, sockets,

switches, casings, capings, jacks, reapers,

bends, coupling boxes, meter boxes, switch

boxes, fan box, junction box, meter boards,

switch boards, panel boards, wooden plugs,

lightning arrestors, electrical earthenware and

porcelain ware, tube light starters, chokes,

jointing materials, heating elements, general

lighting system (GLS) lamps, protectors,

stands, fixtures, fittings, battens.

(vi) 1Electric motor.

(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, 2“xxx,” 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 3“kinds” 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.

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.‟.

1 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the

expression,' Electric motor, starter excluding delta starter, control panel'.

2 Deleted by clause (xi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „transistor, radio‟.


incorrect word „kind‟.

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(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.

1“14.5”

23. Floor coverings made of plastic, rubber or any other

synthetic material.

1“14.5”

24. 2[Mechanised floor wipers and floor mops.

1“14.5”]

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)

1“14.5”

26. Fur, skin with fur and articles made of fur and skin. 1“14.5”

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 branded 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. 1.Substituted by Notification No.F12(11)FD/TAX/2016-188

dated 08.03.2106, for expression, ' 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)'.

1“14.5”



2 Substituted by clause (xii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the

existing expression „Floor wipers and floor mops of all types‟.

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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


1“14.5”

29. Gases liquefied or not, other than those specifically

mentioned in any of the Schedules.

1“14.5”

30. Gift articles, decorative articles, shields, mementoes. 1“14.5”

31. 1[Diesel generator set, alternator of all kinds and

parts thereof.

2“14.5”]

32. Glow sign boards and neon sign boards. 2“14.5”

33. (i) Health fitness and gymnastics equipments.

(ii) Fat loosing belts, body vibrating items,

acupressure machines, morning walker and such

items.

Deleted by Notification No F.12 (11) / Tax /

2016 -188 dated 08.03.2016

2“14.5”

34. Insulated wares 1. Substituted by Notification No.F12(11)FD/TAX/2016-188

dated 08.03.2106, for expression,'Insulated wares and such

other items used at the time of sale for the convenience of

the customers including carry bags.'

2“14.5”

35. Kitchen ware including glass ware, heat resistant

cookware, non-stick cookware, casserole made of

any material and modular kitchen and baskets

thereof.

2“14.5”

36. 3[Life-jackets and life-belts.

2“14.5”]

37. Lifts, elevators, hoists and escalators whether

operated by electricity, hydraulic power, mechanical

power or steam.

2“14.5”

38. Liquefied petroleum gas (other than domestic use). 2“14.5”

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.

2“14.5”

40. (i) Mattresses of coir or bonded rubber or foam or

springs, air and foam pillows, feather filled

1“14.5”

1 Deleted by clause (xiii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing

entries.



3 Deleted by clause (xiv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing

entries.

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pillows, pouffes and cushions and sleeping

bags. 1“(ii) All types of sheets made of foam or plastic

foam or any other synthetic foam and articles

made thereof but excluding packing material.”

(iii) Drapes and interior blinds, shower curtain or bed

valances, foot mats, home furnishing articles.

(excluding made of coir)

41. Instruments, Equipments and Devices:-

(i) Measuring devices whether electronic or

non-electronic, including

(a) Screw gauge, depth gauge, coating

thickness gauge, dial indicator, mitutoya

cylinder gauge, precision thread ring gauge,

precision plug gauge, colour compactor,

industrial thermometers and parts and


(b) Dipping measures, pouring measures,

conical measures, cylindrical measures

(c) Meter scales, 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).

1. Substituted by Notification No.F.12(11)FD/Tax/2016-188

2“14.5”



1 Substituted by clause (vi) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.

14.07.2014 for existing items, „(ii) All types of sheets and other articles made of foam or rubber or

plastics foam or any other synthetic foam‟

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dated 08.03.2016. for expression, '(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


(b) Dipping measures, pouring measures, conical

measures, cylindrical measures.

(c) Meter scales, measuring tapes, survey chains but

excluding items mentioned in schedule IV.

42. Metal detectors, mine detectors and safety

equipments.

1“14.5”

43. 2 Meters including electric power meter, water

meter, fare meter, gas meter, outside micro meter,

pedo meter etc.

1“14.5”

44. 3[Mosquito net, bird net,

4“fish net”. 14]

45. (i) Mosquito repellents of all kinds including

electric or electronic devices for this purpose 5“and refills thereof.”

(ii) Cockroach killer, mosquito killer, rat killer and

such items.

(iii) Mosquito and fly killer equipment.

(iv) Light traps and pheromone traps.

1“14.5”

46. Musical instruments not specified in any other

schedule.

1“14.5”

47. Name-plates, illuminated name plates, address-

plates, sign-plates, illuminated signs and similar

plates, numbers, letters and other symbols of any

material.

1“14.5”

48. Natural and synthetic essential oils not specified in

any other schedule.

1“14.5”

49. Paints, Colours, Polish :-

(i) 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 oil, double boiled

1“14.5”


expression „14%‟. 2 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the

expression „Meters including electric power meter, water meter, fare meter, gas meter, outside micro meter,

volt meter, ammeter, pedo meter etc.'

3 Deleted by clause (xv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing

expression „Mosquito net, bird net‟.

4 Deleted by notification No. 12(103) FD/Tax/ 2014-134 dated 22.10.2014 w.e.f. 14.07.2014


incorrect expression „and their refills thereof‟.

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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. 1“(ix) Abrasive paper (regmal).”

50. Pan chutney, mouth fresheners, menthol, peppermint,

and such articles.

2“14.5”

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.

2“14.5”

52. Plastic carry bags and disposable items

made of Plastic.

Substituted by Notification No.F.12 (11) FD /Tax /

2016-188 dated 08.03.2016. for expression,

1.Plastic goods sold under brand name registered or

applied for under the Trade Marks Act, 1999.

2.Unbranded plastic household goods of value above Rs

200/-.

3.Plastic grill of all kinds.

2“14.5”

53. Plywood and Laminates:-

(i) Ply and plywood, flush door, hard board, card

board, grass board, MDF board, particle board,

block board, insulation board, laminated board,

2“14.5”

1 Deleted by clause (xvi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing item

number (ix).



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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. 1

“(iii) Linoleum and laminated sheets such as

sunmica, formica, decolam, and the like.”

54. Perambulator including push chair for babies and

spare parts, accessories and components thereof.

2“14.5”

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.

2“14.5”

56. Rolling shutters and collapsible gates whether

operated manually, mechanically or electrically and

their parts.

2“14.5”

57. 3[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 but excluding rope

and rassi made of natural fibre, cotton and plastic

14.5]

58. Rubber products, synthetic rubber products and

products made of mixture of natural rubber and

synthetic rubber not mentioned in any other schedule.

2“14.5”

59. 4“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”

60. Sanitary goods:-

(i) Sanitary ware of every description, wash

5“14.5”

1 Substituted by clause (vii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.

14.07.2014 for existing items, „(iii) 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 other

materials‟



3 Substituted by clause (xvii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the

existing serial number 57, which was as follow,-

„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)‟.

4 Deleted by clause (viii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.



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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.

61. Sanitary napkins, baby napkins, freshener tissue

napkins, diapers of all kinds.

2“14.5”

62. 1“[Saccharine.

2“14.5”]

63. Sheet of PVC including PVC sheet printed with

design.

2“14.5”

64. Security systems, CCTV-camera, Infra-red camera

and apparatus, GPS and tracking systems, fire alarm

and theft alarm.

2“14.5”

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.

2“14.5”

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.

2“14.5”

67. Cosmetics and toiletry goods:- (i) Talcum powder, prickly heat powder, sandalwood

powder including their medicated and

antiseptic preparations whether allopathic,

ayurvedic, homeopathic or unani. 2“(ii) Shampoo of all varieties and forms, hair and

body cleaning powder, cream, lotion or liquid,

hair grooming products, anti-lice treatment

preparations and anti-dandruff preparations

including their medicated and antiseptic

preparations whether allopathic, ayurvedic,

homeopathic or unani.” 3

“(iii) Hair oil including almond oil, amla oil,

sandalwood oil and other oils like keo karpin,

1“14.5”

1 Deleted by clause (xviii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing

entries.

2 Substituted by notification No. F.12 (104) FD/Tax/2014-140 dated: 27.11.2014 for existing serial number

67 which is as follow-

„(ii) Shampoo of all varieties and forms, hair and body cleaning powder, cream, lotion or liquid and hair

grooming products including their medicated and antiseptic preparations whether allopathic, ayurvedic,

homeopathic or unani.’

3 Substituted by clause (ix) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing

items, „(iii) 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.‟

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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 ”

(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.

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.

2“14.5”

69. 3[Torch light and its bulbs

4“ excluding solar torch”.

1“14.5”]

70. Leather goods:- (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,





3 Substituted by clause (x) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.

14.07.2014 for existing items, „Torch light and its bulbs excluding solar torch‟

4 Substituted by clause (xix) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the

existing expression „excluding solar and LED torch‟.

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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.

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 bicycles, tri-cycles, cycle rickshaws,

tractors, power tillers, threshers and harvesters, and

wheel-chairs).

1“14.5”

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.

1“14.5”

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.

1“14.5”

74. Water purifier, water filter of all types and

descriptions including RO System.

1“14.5”

75. Water coolers, hot-cold water dispenser and such

other product including parts and accessories thereof.

1“14.5”

76. Weighing bridge including parts and accessories

thereof.

1“14.5”

77. X-ray film and films and paper used in CT scan,

MRI, Sonography and other medical equipment.

78. 2[Goods not covered in any other Schedule appended

to the Act or under any notification issued under

section 6 of the Act.

1“14.5”]



2 Substituted by clause (xi) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing

items, „Goods not covered in any Schedule appended to the Act or under any notification issued under

section 4 of the Act‟

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1"SCHEDULE VI

[See section 4(5)]

Goods Taxable at Special Rates

S.No. Description of Goods Rate of Tax

(%)

Condition,

if any

1. 2. 3. 4.

1. High and light speed diesel oil 2“22”

2. Molasses 20 3"3. Foreign Liquor, Indian Made Foreign

Liquor and Beer:

(a) When sold to the dealers having

retail of licenses issued by the

Excise Department, Government of

Rajasthan. 4“(b) When sold to dealers/ persons not

covered in (a) above.”

30

20"

4. Tobacco and its products excluding Bidi5

6"45"

5. Petrol 7"30"

6. Opium 50" 8[7. Goods of special importance as specified in

section 14 of the Central Sales Tax Act,

1956, 9

“except the goods specified

elsewhere in this Schedule or included in

Schedule I or in Schedule III” appended to

the Rajasthan Value Added Tax Act, 2003.

(Chapter 30 of this book)

10"5"]

11[8.

All types of Motor Vehicles including 15

1 Substituted by Notification No. F.12 (84) FD/ Tax/ 2009-15 dated 08.07.2009.

2 Substituted by clause (i) of notification No. F.12 (59) FD/Tax/2014-pt-144 dated: 18.12.2014 for existing

expression „18‟.

3 Substituted by Notification No. F.12 (94) FD/Tax/07-52 dated 31.08.2009 for the serial No. 3,-

"3. Foreign Liquor, Indian Made Foreign Liquor and Beer - 20%"

4 Substituted by Notification No. F.12 (94) FD/Tax/2007-4 dated 13.06.2014 w.e.f., 31.08.2009 for the

expression,-

" (b) When sold to dealers not covered in (a) above". 5 „Excluding Bidi” added wef 12.06.2015

6 Substituted by clause (i) of Notification No. F.12(25) FD/ Tax/11-133 dated 09.03.2011 for the expression

'20'. Further substituted by clause (i) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for

the expression '40'. Further substituted by clause (i) of Notification No. F.12(11) FD/ Tax/2013-112 dated

06.03.2013 for the expression '50' Further substituted by Notification No. F.12(43) FD/ Tax/2011-25


7 Substituted by clause (ii) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for the

expression '28'. Further Substituted by clause (ii) of notification No. F.12 (59) FD/Tax/2014-pt-144 dated:

18.12.2014 for existing expression „26‟.

8 Added by notification No. F.12(22) FD/Tax/ 10-101 dated 10.03.2010 w.e.f. 09.03.2010. For further

reference see Li"Vhdj.k Øekad% i-12 ¼22½ foRr@dj@2010 fnukad 10-03-2010 in Part-V of this book. 9 Substituted by clause (i) of Notification No. F.12 (59) FD /Tax/2014-15 dated 14.07.2014 for existing

expression „except the goods included in Schedule I or in Schedule III‟.

10 Substituted by Notification No. F.12(46) FD/ Tax/11-07 dated 15.04.2011 for the expression '4'.

11 Inserted by clause (ii) of notification No. F.12(25) FD/Tax/11-133 dated 09.03.2011. Also see

Clarification No. F.12 (31) FD/Tax/11-165 dated 15.03.2011 in Part-V of this book.

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two and three wheelers and their parts

and accessories but excluding heavy

commercial vehicles having gross

vehicle weight above 12000 kilograms

and tractors

1.Substituted by Notification No.F.12 (11) FD / Tax

/ 2016-189 dated 08.03.2016. for expression, 'All

types of Motor Vehicles (other than tractors)

including two and three wheelers including their

parts and accessories.'

9. Air Conditioner and refrigerator 15

10. Mineral water and water sold in sealed

containers

15

11. Aerated water

20 Substituted by

Notification

No.F.12(11)FD/Ta

x/2016-189 dated

08.03.2016. for

expression,"15"

12. Aviation turbine fuel 120

13. Pan Masala 2"35"]

3[14.

4“All types of used motor vehicles including

used earthmoving and mining machinery as

mentioned in entry number 155 of Schedule

IV

2.5”

15 Oilseeds 3.0]

5“16 All types of yarn and waste thereof

other than cotton and silk yarn in hank .

Substituted by Notification No.F.12 (11) FD / Tax /

2016-189 dated 08.03.2016. for expression,'

Polyester Filament Yarn.'

2.0

6“17

Dhaniya in whole form 2.0 Any amount of

tax charged or

collected over

and above 2

percent, shall

1 Substituted by clause (iii) of Notification No. F.12(15) FD/ Tax/12-120 dated 10.09.2015 for the

expression '20'.

2 Substituted by clause (iii) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for the

expression '40'. Further substituted by clause (ii) of Notification No. F.12(11) FD/ Tax/2013-112 dated

06.03.2013 for the expression '50' Further substituted by Notification No. F.12(43) FD/ Tax/2011-25


3 Added by clause (ii) of Notification No. F.12 (59) FD /Tax/2014-15 dated 14.07.2014.

4 Substituted by clause (i) of Notification No. F.12(23)FD/Tax/2015-200 dated 09.03.2015 for the existing

expression „All types of used motor vehicles‟.

5 Added by Notification No. F.12 (59) FD /Tax/2014-71 dated 18.07.2014.

6 Added by Notification No. F.12 (31) FD /Tax/2013-101 dated 19.08.2014 w.e.f. 14.07.2014.

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also be

deposited with

the State

Government

and already

deposited tax

shall not be

refunded.” 1“[18. Cellular phones, parts and accessories

thereof

8

19. Tablet computers known by whatever

name like i-pad, e-book reader, phablet,

slate etc. and their parts and accessories

Substituted by Notification No.F.12 (11) FD / Tax /

2016-189 dated 08.03.2016. for expression,' Tablet

computers known by whatever name like i-pad,

e-book reader, phablet, slate etc.'

8

20. CFL bulb, CFL tubelight, LED bulb and

LED tubelight

3

21. All kinds and forms of Kota stone 2]

22. Bidi Added vide Not. No. F.12 (43) FD / Tax / 2011-25 dated

12.06.2015

65

23. Heavy commercial vehicles having

gross vehicle weight above 12000

kilograms

13 Entry no-23

added by

Notification

No.F.12(11)/F

D/Tax/2016-1

89 dated

08.03.2016

24. Country Liquor 5 Entry no-24

added by

Notification

No.F.12(11)/F

D/Tax/2016-2

56 dated

30.03.2016

w.e.f

01.04.2016

TABLE

PART A

1 Added by clause (ii) of Notification No. F.12(23)FD/Tax/2015-200 dated 09.03.2015.

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(Amount in Rs.)

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 I 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.


to seven feet

3.10 per sq. ft.


3. Makrana Albeta Length one foot to two feet 3.10 per sq. ft.


to seven feet

3.50 per sq. ft.


4. Makrana Semi- Albeta Length one foot to two feet 2.50 per sq. ft.


to seven feet

2.80 per sq. ft.


5. Makrana Adanga/ Dungri/

Pink

Length one foot to two feet 1.25 per sq. ft.


to seven feet

1.70 per sq. ft.


6. Makrana White Base

Adanga



to seven feet

2.60 per sq. ft.


7. Makrana Kumari average Length one foot to two feet 0.65 per sq. ft.


to seven feet

0.95 per sq. ft.


8. Makrana Kumari White

Base



to seven feet

1.30 per sq. ft.


9. Rajasamand/ Morwad/

Agariya Marble Grade A

Length up to two feet 1.30 per sq. ft.

Length above two feet 2.10 per sq. ft.

10. Rajasamand/ Morwad/

Agariya Marble Grade B



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11. Grade C of Rajasmand/

Morwad / Agariya Marble.

Dharmeta/Bani/Sapol/Kekri/

Sawar, Andhi Pista, Abu

Adanga, Abu Green and

White, Bidasar, Udaipur

Green and Pink Marble,

Black, Aaspur Yellow Pink,

Bhainslana, Rampura,

Kayampura, Chhapoli,

Khandela, Selwara, Paloda

and Banswara Marble.



12. Katni, Majoli, Wonder and

Oman Red Marble Grade A



13. Katni, Majoli, Wonder and

Oman Red Marble Grade B



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


18. Granite Jalore / Deogarh

and others


Note: 1. For the purpose of this notification, stone tiles means of length up to two feet

and slab means of length more than two feet.

2. In case of difficulty in measurement of the dimensions of marble, the tax may

be calculated after measuring the weight and converting it into area using the

factor of five kg per square foot for tiles and six kg per square foot for slabs.

3. In case of difficulty in measurement of the dimensions of granite, the tax may

be calculated after measuring the weight and converting it into area using the

factor of seven kg per square foot for flabs.

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6. No. F.12 (11)FD/Tax/2016-190 Dated: 08.03.2016

S.O. - In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan

Value Added Tax Act, 2003 (Act No.4 of 2003) and in supersession of this Department‟s

notification number F.12 (74) FD / Tax / 2014-79 dated 14.08.2015, the State Government

hereby, with immediate effect, fixes the amount of tax payable under the said Act, as

mentioned in column number 3 in respect of goods mentioned in column number 2 of the

List given below, namely:-

LIST

S.No. Item Rate of tax

1 2 3 1. Other than filter cigarettes, of length not exceeding 60 mm

1Rs. 650 per

thousand

2. Other than filter cigarettes, of length exceeding 60 mm but not

exceeding 65 mm

2Rs. 800 per

thousand

3. Other than filter cigarettes, of length exceeding 65 mm but not

exceeding 70 mm

3Rs. 1900 per

thousand

4. Filter cigarettes of length (including the length of filter, the length of

filter being 11 mm or its actual length whichever is more) not

exceeding 60 mm

4Rs. 650 per

thousand


filter being 11 mm or its actual length whichever is more) of length

exceeding 60 mm but not exceeding 65 mm

5Rs. 850 per

thousand


filter being 11 mm or its actual length whichever is more) exceeding

65 mm but not exceeding 70 mm

6Rs. 1450 per

thousand




7Rs. 2000 per

thousand




8Rs. 2500 per

thousand

9. Cigarettes of any other length not covered under serial no. 1 to 8

above

9Rs. 2600 per

thousand

1 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575 per thousand



4 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575per thousand






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