Value Added Tax

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

S.No. 1 1.

SCHEDULE I [See sub-section (1) of section 8] Goods Exempt from Tax Description of Goods 2 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)." _______________

Conditions, if any 3

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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2.

3.

(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. 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. 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 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. 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. 5.

Betal leaves 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.” __________

Subject to the provisions of section 97A of the Act.

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 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. 7. 8. 9. 10.

Charcoal Coarse grains namely maize, jowar, bajra and flour thereof Condoms and contraceptives Cotton & silk yarn in hank 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. 12. 13. 14.

Curd, Lussi, ≠butter milk & separated milk. Electrical energy Earthen pot 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 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.

15. 16.

Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder Fresh plants, saplings and fresh flowers 1"including mahua flowers."__________ 1.

17. 18.

Added by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated 19.04.2006.

Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds 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. 20.

Garlic, ginger, dried vegetables e.g. kair, sangari but excluding chilies, when not sold in sealed containers 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 (Chhachh) containing Jeera/ Namak/ Podeena is also Chhachh.

29-04-2011 butter milk

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01.06.2006 for expression 'chapadi and glass chattons.'

21. 22.

Human Blood & blood plasma 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. 29. 30. 31. 32. 33. 34.

Raw wool and waste thereof Semen including frozen semen Slate and slate pencils Silk worm laying cocoon & raw silk. Tender green coconut and watery coconut. Toddy, Neera and Arak 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. 36.

37.

Salt (branded or otherwise) Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold in container. 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. 43.

Kirpan Prasdam by religious institutions namakatti and vibhuti.

1

(xx) panchamritam,

_______________ 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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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. 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. 48.

Idols made of clay or plaster of paris and Clay lamps 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." ____________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 3 dated 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. 51. 52. 53.

Husk including groundnut husk Leaf plates and cups-pressed or stitched Kites, manja and charkhi 1 "Kuttu, Kangani," Singhada, Rajgira including atta thereof, Sanwakhya and Sabudana _______________ 1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated 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, ghanti, pooja ka chopda, shankh, roli and moli"

1

"puja ki

________________ 1. Substituted vide Notification No. F.12(63)FD/Tax/2005-54 dated 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 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.

57. 58.

Rajasthani audio/vedio music cassettes including CD and DVD 1 [All kinds of footwear (excluding footwear made of leather) having maximum retail 2{price 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.', 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 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.

61.

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")

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.

63.

1

"Old jute bags and old HDPE bags."

_______________

Subject to the condition of entry in Registration Certificate of the selling dealer." 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." 1

in Registration Certificate of the selling dealer.

“64. Handmade soap.” ] _______________ * 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. 1. Deleted vide notification No. F.12(63)FD/Tax/2005-77 dated 11.08.2006.

#

[65 66 67 68

Toys upto Rs. 300/- per item but excluding all kinds of electronic toys. Blood bags. Mica 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. 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated 08.03.2016 for expression „Articles of marble up to Rs. 300/- per item.‟

70 71

Niwar made of cotton. 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.

75

Bio-fertilizers.] ________________

Subject to entry in Registration Certificate of the Selling dealer

*$ 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. 2. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated 08.03.2016 for expression “Guar Seed, Guar Refined Dal or split, Guar Gum Powder, Dhencha and Punwad. " 

[78 79 80 81 82

Ratanjyot Crude bio-diesel and 100% bio-diesel (B 100) Helmet Unstitched bed sheet 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 84 85 86 87 88



[89

90

91 92

Tilpatti Textile Screen design Gulkand and Gulabjal. Gamchha Blanket Hand Cart] _______________  Added by Notification No. F.12(28)FD/Tax/07-173 dt. 30.03.2007.

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. 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. Wooden hand blocks for textile printing. 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. _______________

(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.]



@

Added by Notification No. F. 12 (15) FD / Tax / 2008- 17 dated 03.06.2008

"96. Liquified petroleum gas for domestic use.” ________________ @

Added by Notification No. F. 12 (15) FD / Tax / 08-66 dated 06.09.2008 @$ $@

[97. “98.

Newsprint. 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

99.

Subject to the provisions of section 97A of the Act”

Herb, bark, dry plant, dry root commonly known as jari-booti and dry amla.] ________________ @$

≈

Added by Notification No. F. 12 (84) FD / Tax / 2009-09 dated 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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________________ ● Added by Notification No. F. 12 (97) FD / Tax / 09-41 dated ♪

27.07.2009

[102. 103. 104. 105.

Ω

[106 107.

Gur, jaggery and edible variety of rab gur All kinds of Towels having maximum retail price upto Rs. 200/- per towel. Rice Bran. Unfried potato chips] ________________ ♪ Added by Notification No. F.12 (84) FD / Tax / 2009- 42 dated 30.07.2009 w.e.f. 28.07.2009

Battery driven motor vehicle Solar energy equipment and solar torch 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated 08.03.2016 for expression Solar energy equipment

108. 109. 110.

Mehandi cone Beehive, Bee-colony, Bee-box 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.

±

"112.

Commercial LPG used for cremation, Equipments of cremation including parts and accessroies thereof, used in cremation through LPG or electrical energy. _______________ ±.



"113.

≈

Added by 06.09.2010.

Notification

No.F.12(77)FD/Tax/2010-70

dated

Subject to entry in Certificate of Registration of selling dealer. " When purchased by such cremation centers which are open to all sections of the society"

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.

115. 116. 117. 118.

≠

[119. 120.

All kind of building stone, excluding all kinds and forms of Kota Stone, Marble, and Granite Grit, Ballast including Gitti and Kankari Morram Bajari including Reta and River Sand Kiln Bricks] _______________ ≈. Added by Notification No. F.12(52)FD/ Tax/ 09-pt-109 dated 31.12.2010 w.e.f. 01.01.2011.

UHT milk 1 "All kinds of Handmade Carpet" _____________

13 HOME

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. 122. 123. 124. 125.

Namda Handspun woollen yarn Saji All types of pulses whether whole, split or broken form including besan thereof 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.

128.

When cooked and served by Religious or Charitable institution 1"on or after 01.04.2006."

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. 130.  (130A 130B.

Chakla, Belan and Gas Lighter Multani Mitti Handmade paper and its products 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

14 HOME

. 134. 135.

136.

scheme Stone dust 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. 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.

1

“141

Subject to the provisions of section 97A of the Act.”

Refused derived fuel” ________________ 1 Added by of notification No.F.12(82)FD/Tax/2014-132 dated 20.10.2014.

1

[142. 143. 144. 145. 146. 147. 148.

Pseudophakic Intra Ocular Lens Mosquito net, Bird net Jute rope Kalijeeri, kalaunji Chokhat made of sand stone Marble powder, karezi and chips. Hawan samagri including sambrani] ________________ 1. Added by clause (ii) of 2015-194 dated 09.03.2015 .

149. 150. 151. 152. 153. 154. 155.

Bio mass stove Lai Pattu Camphor Saw Dust Sugarcane Sattu

Notification No. No.F.12(23)FD/Tax/ Entries from serial No. 149 to 162 are added vide Notification No.F.12(11) FD / Tax / 2016-184 dated 08.03.2016.

15 HOME

156. 157. 158. 159. 160. 161. 162.

Sewing needle other than needle used in sewing machine Earthen roofing tiles (Kelu) Animal Shoe and its nail Rubber play ball and balloons Hand-pumps, its parts and fittings Safety matches 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 Conditions, On the notified conditions as persons if any given in Para 2 of this Chapter at Serial Number given therein 1. United Nations Organisation and its 13 constituent agencies 2. Foreign Diplomatic Missions and their diplomats ** "3. Aviation turbine fuel to any Airlines One year establishing 'HUB' in the State. from the _______________ date of ** Deleted by Notification No. F. 4 (23) FD / Tax / commence97-85 dated 19.1.2009. ment of HUB." * "4. (i) Canteen Stores Department, or 1, 2 (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. #

[5. 6.

Rajasthan State Corporation Indian Railways.] _______________

Road

Transport

3, 43, 65 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." _______________

5, 12

$ Inserted by Notification No. F. 12 (63) FD / Tax / 2005-22 dated 25.04.2006 w.e.f. 01.04.2006. **

"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.," _______________

6, 77, 78

** Inserted by Notification No. F.12(63)FD/Tax 2005-26 dated 28.04.2006 w.e.f. 01.04.2006. ##

"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." ________________

7, 79

## 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. 1 ***

[ "10 Balkrishna Industries Limited"] . ________________

1 of Para II of Chapter-4

*** 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. ###

[11.

12.

‡

Bhagwan Mahaveer Viklang Sahayata Samiti, Jaipur. 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.] _______________

2 of Para II of Chapter-4 3 of Para II of Chapter-4

### Added by Notification No. F.12(63)FD/ Tax / 2005-48 dated 08.05.2006 vide S.O. 96 dated 09.05.2006.

“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." ________________

9, 24, 47, 49, 50, 71, 82, 86, 90, 96

£ Inserted vide notification No: F.12(63)FD/Tax /2005-79 dated 11.08.2006 w.e.f. 01.04.2006. ££

"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." ________________

10, 10A

££ Inserted vide notification No: F.12(63)FD/ Tax /2005-85 dated 11.09.2006 3 1

[ “16.

‡££

[17.

18.

2

(Registered dealers dealing in used motor vehicles.”)] ________________

11, 14, 22

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.

Rajasthan Rajya Bunkar Sahkari Sangh Limited, Jaipur. Rajasthan State Handloom Development Corporation Limited, Jaipur.] ________________

4 of Para II of Chapter-4 5 of Para II of Chapter-4

‡££ Inserted vide notification No: F.12(63)FD/ Tax /2005-106 dated 18.10.2006 

[19. 20.

Self Help Group Manufacturers of asbestos cement sheets and bricks] ________________ 



“21.



[22.

15 16

Added by notification No. F. 12 (28) FD / Tax / 2007 / 136 dated 09.03.2007.

Bochasanwasi Shri Akshar Purushottam Swami Narayan Sanstha.” ________________

19

 Inserted by notification No. F. 4 (38) FD / Tax / 03-32 dated 03.08.2007.

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". ________________

20, 30

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

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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.] _______________

21

. Inserted by Notification No. F. 12 (15) FD / Tax / 2008- 73 dated 25.02.2008.



[24.

25.

Airlines which for the first time connect cities of the State having no air service. Registered Flying Clubs set up for training.] _______________

23 23



Added by Notification No. F. 12 (15) FD / Tax / 2008- 18 dated 03.06.2008 w.e.f. 25.02.2008 @

"26. Circuit Houses/ Dak bungalows" ________________

25

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

08- 40 dated 05.08.2008

"27. Registered manufacturing dealers of the State, purchasing capital goods from registered dealers of the State." ________________

27

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

/ 08- PT-53 dated 27.08.2008

"28.

Department of Narcotics, Government of India, ________________ ‡Added by Notification No. F. 12 (85) FD / Tax /

‡@"

29.

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'.

(i) NAFED (ii) CONFED

For the sale of imported edible oil to BPL/ Antyodaya family of the State through PDS." ______________

Purchase of opium from the cultivators of Rajasthan,  (w.e.f. 01.01.2010)"

28

29

‡@ Added by Notification No. F. 4 ‡*"

30.

(4) FD / Tax / 2001- 69 dated 08.09.2008

Oil Companies that is M/s Indian Oil Corporation Ltd., M/s Bharat Petroleum Corporation Ltd., M/s Hindustan 1 Petroleum Ltd. "M/s Numaligarh Refinery Ltd. and M/s Essar Oil Ltd." ________________

31

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

10.11.2008.

19 HOME

‡**"

31.

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.'

BSF canteens in Rajasthan." ________________

32, 33

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

25.05.2009.

≈**

[32.

33.

Registered dealers selling laboratory equipments to Schools in the State. Registered dealers selling equipments and chemicals for Central Effluent Treatment Plants.] ________________

34 35

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

dated: 08.07.2009. 1

[34.

**≈

37

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‟.

"35.

*≈*

"36.

Ω

Registered dealers purchasing timber of 2 “babool, mango, sheesham, chandan, kadamb or kem” from registered dealer of the State.] _______________

Dealers having license for retail off, issued by the Excise Department, Government of Rajasthan.” _____________

38

**≈. Added by notification No. F.12 (94) FD / Tax/ 07-53 dated 31.08.2009 w.e.f. 01.04.2009

Registered dealers dealing in imported sugar.” _____________

39

*≈*. Added by notification No. F.12 (86) FD / Tax/ 2009-75 dated 27.01.2010.

[37.

38.

39.

Ω*

"40.

Dealer supplying cooked food to Students in premises of recognised educational institutions. Dealers selling food items cooked by him in the restaurants and hotels below three star category. Dealers leasing cinema print or films for exhibition.] _____________

40

41

42

Ω. Added by notification No. F.12 (22) FD / Tax/ 10-81 dated 09.03.2010.

Registered Dealers engaged in manufacturing of Bitumen Emulsion and Modified Bitumen within the State." _____________

44, 83, 88

20 HOME

*Ω

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.'

"41.

Registered Dealers engaged in manufacturing of carry bags made from paper/ cloth/ cellulose/ canvass/ jute or coir material within the State." _____________

45

*Ω.Added by notification No. F.12 (36) FD / Tax/ 2010-15 dated 26.05.2010.

**Ω

"42. M/s Premier Brands Pvt. Ltd., the official licensee to Commonwealth Games Delhi, 2010." _____________

46

**Ω.Added by notification No. F.12 (96) FD / Tax/ 2010-47 dated 05.08.2010.

Ω**

"43. (i) Jaipur City Transport Service Limited (ii) Ajmer City Transport Service Limited"

(i) 48, 53, 68 (ii) 48

_____________ Ω**.Added by notification No. F.12 (102) FD / Tax/ 10-73 dated 08.09.2010.

*Ω*

"44. Food, Civil Supplies and Consumer Affairs Department, Government of Rajasthan _____________

51

"45 .

52

*Ω≈

*≈Ω

"46 .

≈*Ω

[47. 48. 49. 50.

For the sale of imported soya oil through Public *Ω*.Added by notification No. F.4 (4) FD / Tax/ Distribution 2001-92 dated 29.11.2010. System to the consumers of the State." 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.

Member Secretary, Rajya Yuva Board, Jaipur." _____________

54

*≈Ω.Added by notification No. F.12 (5) FD / Tax-Div/11-121 dated 02.02.2011.

CISF canteens in Rajasthan CRPF canteens in Rajasthan Manufacturer of Cattle Feed Outdoor Caterer]

55, 56 57, 58 59 60

21 HOME

_____________ ≈*Ω.Added by notification No. F.12 (25) FD / Tax/11-130 dated 09.03.2011.

Ω≈*

"51

Manufacturers of Handmade Carpet" _____________

61

Ω≈*.Added by notification No. F.12 (25) FD / Tax/11-160 dated 15.03.2011.

*Ω≈

"52

Registered dealers selling High and Light Speed Diesel Oil in the State." _____________

62

*Ω≈.Added by notification No. F.12 (89) FD / Tax/2007-25 dated 29.06.2011.

Ω≈*

"53

≈Ω*

"54

≈**

"55

Registered enterprises in powerloom sector." _____________

63

Ω≈*.Added by notification No. F.12 (22) FD / Tax/2011-40 dated 01.09.2011.

M/s Rajasthan Corporation Ltd." _____________

Medical

Services

64

≈Ω*. Added by notification No. F.12 (25) FD / Tax/2010-53 dated 30.09.2011.

Dealer manufacturing Industrial gases in the State" _____________

66

≈** 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. ***

"56

Honda Motor Cycle and Scooter India Private Limited" _____________

67

***. Added by notification No. F.12 (16) FD / Tax/2010-70 dated 23.11.2011. *^*

"57

Director, Science and Technology, Government of Rajasthan " _____________

69

*^*. Added by notification No. F.12(5)FD/Tax/ 2011-90 dated 21.02.2012. ^**

"58

Registered dealers selling wood glue to the registered dealers of the State for manufacturing of Handicrafts." _____________

70

^**. Added by notification No. F.12(15)FD/Tax/ 12-117 dated 26.03.2012. **^

"59

Rajasthan Rajya Sahakari Spinning and Ginning Mills Federation Limited" _____________

72

**^. Added by notification No. F.12(15)FD/Tax/ 12-3 dated 05.04.2012. ^*^

"60

Registered dealer selling stainless steel

73

22 HOME

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." _____________

74

^^*Added by notification No. F.12(31)FD/Tax/ 2012-40 dated 18.07.2012.

“62

M/s JCB India Limited” _____________

75

€

Added by notification No. F.12(26)FD/Tax/ 2012-45 dated 18.07.2012. £

“63

Dealers transferring the right to use goods for display of advertisements.” _____________

76

£

Added by notification No. F.12(48)FD/Tax/ 2012-53 dated 21.08.2012. ¥

“64.

M/s. Rajasthan State Corporation Limited, Jaipur” ____________

Beverages 80

¥Added by notification No. F.12(18)FD/Tax/ 2012 -68 dated 15.10.2012 ±

“65.

Bhagwan Mahaveer Cancer Hospital and Research Centre, Jaipur” _____________

81

±Added by notification No. F.12(65)FD/Tax/ 2012 -76 dated 01.11.2012 ±±

“66.

Police Canteens in Rajasthan” _____________

84, 85

±±Added by notification No. F.4(33)FD/Tax/ 87 –Pt – I-35 dated 04.07.2013

67

1

“Registered dealers selling Aviation Turbine Fuel to any Airline:(i) which establishes HUB in the State; or (ii) which operates scheduled or nonscheduled 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.”

94, 95

________________ 1. Substituted by of Notification No. No.F.12(23) FD/ Tax/ 2015-195 dated 09.03.2015. 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

23 HOME

______________ 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

69

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. Registered dealers engaged in leasing out tent and their accessories, decorative articles and exhibits, sound amplifier & public address system.] ______________

91

92

1 Added by notification No.F.12(59)FD/Tax/ 2014-77 dated 30.07.2014 1

“70

M/s Eicher Polaris Private Limited” ___________

93

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.

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

1

1

Registered 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

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

24 HOME

06.05.2006, as amended from time to time 76

1

1

Dealers having license for retail sale of country liquor issued by the Excise Department, Government of Rajasthan.

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

25 HOME

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

S.No.

1 1 2

SCHEDULE III [See section 4] Goods Taxable at 1% Description of Goods

2 Bullion 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”

Rate of tax % 3 1 1

Conditions, if any 4

___________________

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.

3.

4 1

[ "4.

Precious and semi-precious gems and stones, synthetic gems and stones (including kharad), pearls (whether real or cultured), agate and diamond. 2 "All types of pulses whether whole, split or broken form including besan thereof.”

1

1

This shall remain in force 3 “up to 31.03.2008” unless withdrawn earlier."]

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

________________ 1. Added by Notification No. F. 12 (63) FD / Tax / 2005-46 dated 08.05.2006 vide S.O. 94 dated 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

[ "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. ________________ 1. Substituted by notification No. F.12 (28) FD/ Tax/ 07-174 dated 30.03.2007, for supra. 2. Substituted by notification No. F.12 (15) FD/ Tax/ 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

26 HOME

'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.

1 a

[ "5.

Wheat bran.

Government; and (iii) that this shall remain in force 2"up to 31.03.2011" unless withdrawn earlier."] 1"

_______________ a. Deleted by of notification No. F.12(25) FD/Tax/ 11-161 dated 15.03.2011.

6.

De-oiled cake.

1]

________________ 1. Inserted by notification No. F.12 (15) FD/ Tax/ 08-03 dated 02.04.2008. 1

"7.

Stainless Steel Sheets and Stainless Steel Circles

1"

________________ 1. Added by clause (ii) of notification No. F.12 (25) FD/ Tax/ 11-131 dated 09.03.2011. 1

“8

Utensils made of Stainless Steel

1”

________________ 1. Added by notification No. F.12 (11) FD/ Tax/ 2013-119 dated 13.03.2013.

_____________

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SCHEDULE IV [See section 4] Goods 1"Taxable at 25.5%" Description of Goods

S.No.

3

"Rate of Tax % 3. 5.5

1 1.

2. Agricultural implements mentioned in Schedule-I

*

"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. 1 "All kinds of bricks other than mentioned

5.5

4.

other

than

Conditions, if any 4.

5.5

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.

1

"All metal castings and manhole covers made of cast iron castings." _______________

5.5

1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 5 dated 11.04.2006, for expression, 'All metal castings'. 1

“6.

sewing thread. _____________

5.5”

1 Substituted by notification No.F.12(59)FD/ Tax/ 2014-69 dated 18.07. 2014. 2

“All types of yarn other than cotton & silk yarn in hank and sewing thread and waste. _____________

5.5”

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

5.5

_______________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated 19.04.2006, for expression, 'pans except'. 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

5.5

1. Deleted by notification No. F.12 (11) FD / Tax / 2016-187 dated 08.03.2016

9. 10. 11. 12. 13. 14. 15.

Appalam, vadam and vathal Arecanut powder and betel nut Article made of rolled gold and imitation jewellery Atukulu Bamboo Bamboo matting 1 “Bearing and its components.”

5.5 5.5 5.5 5.5 5.5 5.5 5.5

_______________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated 19.04.2006, for expression, 'Bearings'.

16.

Bed sheet, 1“pillow cover (excluding pillow cover up to Rs.25/- per item)” and other textile made-ups

5.5

_______________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated 19.04.2006, for expression, 'pillow cover'.

17. "18.

1

Beedi leaves and Tendu leaves Beehive

5.5 4"

________________ 1. Deleted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-84 dated 09.03.2010

19. 20.

Beltings Bicycles, tricycles, cycle rickshaws and parts, components, accessories, tyres and tubes thereof

5.5 5.5

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21.

Micronutrients, plant growth promoters and regulators, herbicides, rodenticide, insecticide and weedicide

5.5

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. 1

"22.

Bitumen

4"

________________ 1. Deleted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-84 dated 09.03.2010

23. 24.

Bone meal $ "Buckets made of aluminium, plastic or other materials (except iron and steel and precious materials)"

5.5 5.5

_______________ $. 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)'.

25. 26. 1 "27.

Bukhari Candles Capital goods means plant and machinery including parts and accessories thereof. _______________

5.5 5.5 4"

1. Deleted by notification No.F.12(15)FD/Tax/ 2008PT-52 dated 27.08.2008.

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. _______________

5.5

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

29. 30. 31. 1

"32.

Chemical fertilizers and pesticides. Chicken Products. Clay including fireclay, fine china clay, ball clay Coal tar ________________

5.5 5.5 5.5 4"

1. Deleted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-84 dated 09.03.2010

33. “34

1

Coconut fibre Coconut in shell and separated kernel of coconut other than kopra

5.5 5.5”

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

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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." _______________

5.5

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

36. 37. 38. 39. 40. 1 "41.

Coir and Coir products excluding coir mattresses Combs Computer stationery Cotton and cotton waste Crucibles

Disposable items made of paper or thermocol, disposable food packing containers, tooth picks, straw, aluminum house foils and tissue paper

5.5 5.5 5.5 5.5 5.5 5.5"

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

4]

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.

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

44.

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. 1 “Edible oils including 0 but excluding coconut oil packed in small containers up to 200 ml. _________

5.5

5.5”

1 Subsitituted by clause (i) of notification No.F.12 (59) FD/Tax/2014-78 dated 30.07.2014. 2

"Edible oils and all types of oil cake but excluding cotton seed oil cake." _________________

5.5

2. Substituted by notification No. F.12 (63) FD / Tax / 2005- 5 dated 11.04.2006, for expression, 'Edible oils and oil cake'. 1

"45.

Electrodes ________________

4"

1. Deleted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-84 dated 09.03.2010 #

"46.

Embroidery or zari articles, that it to say, imi, $"kasab, salma, dabka, chumki," sitara, naqsi, kora, glass bead, badla. _______________

4"

$. 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. 1

"47

Exercise book, graph book and laboratory note book ________________

4"

1. Omitted by notification No. F.12 (63) FD / Tax / 2005- 30 dated 28.04.2006.

48. 49.

50. 51.

Feeding bottles, nipples Ferrous and non-ferrous metals and alloys, non-metals, such as aluminum, copper, zinc and extrusions of those. Fibres of all types and fibre waste. 1 "Flour other than made of Maize, Jowar, Bajra and Wheat including fortified flour of wheat"

5.5 5.5

5.5 5.5

_______________ 1. Substituted by notification No. F.12 (25) FD / Tax / 11- 162 dated 15.03.2011, for expression, 'Flour, Atta, Maida, Suji, Besan etc.'.

52. 53. 54.

Fly ash Fried grams Gabba

5.5 5.5 5.5

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55.

1

"Gur, jaggery and edible variety of rub gur _____________

5.5"

1. Deleted by notification No. F.12 (84) FD / Tax/ 2009-43 dated 30.07.2009 w.e.f. 28.07.2009

56.

1

“Gypsum in all its forms.” _______________

5.5

1. Substituted by notification No. F.12(63)FD/Tax/ 2005-19 dated 19.04.2006, for expression, 'Gypsum'.

57.

Hand pumps and spare parts and fittings

5.5

1. Deleted by notification No. F.12 (11) FD / Tax / 2016-187 dated 08.03.2016 $

"58.

Handmade safety matches _____________

5.5"

$. Deleted by clause 1(i) of notification No. F.12 (25) FD/Tax/ 11-132 dated 09.03.2011. 2

[59

Hawan samagri including 1"xxx" sambrani _____________ 1.

2. #

"60.

5.5]

Deleted by notification No. F.12 (63) FD / Tax/ 2005-5 dated 11.04.2006, the expression, 'agarbatti and'. Deleted by clause (ii) of Notification No.F.12 (23) FD/Tax/ 2015-198 dated 09.03.2015 .

Dry flower _______________

5.5"

#. 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 clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'.

61. 62. 63. 64.

Honey Hose pipe and fittings thereof Hosiery goods 1 "Bran of cereals except wheat." _______________

5.5 5.5 5.5 5.5

1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 5 dated 11.04.2006, for expression, 'Bran of cereals.'

65. 66. "67.

1

I.T. products as specified in Part-A of this Schedule Ice Incense sticks commonly known as agarbati, dhupkathi or dhupbati. ________________

5.5 5.5 4"

1. Deleted by notification No: F.12(63)FD/Tax/ 2005-102 dated 18.10.2006. 3

[68.

1

“Industrial cables (High voltage cables including 2"xxx", XLPE cables, jelly filled cables, optical fibre cables).” ________________

5.5]

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

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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 ________________

5.5%"

1. Substituted by notification No: F.12(47)FD/Tax / 10-57 dated 19.08.2010, for supra. 1

"68A.

Jelly filled cables, Optical Fibre Cables ________________

5.5%"

1. Inserted by Notification No: F.12(47)FD/Tax/ 10-57 dated 19.08.2010.

69. 70. 71. 72. $ "73.

Industrial Inputs as specified in Part-B of this Schedule Insulators Kangri Kattha Kerosene oil sold through PDS _____________

5.5 5.5 5.5 5.5 5.5"

$. Deleted by clause 1(i) of notification No. F.12 (25) FD/Tax/ 11-132 dated 09.03.2011.

74.

Petro-max pressure lamp, glass chimney and petro-max gas mantle and accessories and parts thereof

5.5

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

1

75. "76.

Khandasari Khoya / Khoa, shrikhand, paneer, cheese, butter and cream skimmed from milk. _______________

5.5 5.5"

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/ 2005-63 dated 05.07.2006 vide S.O. 141 dated 15.07.2006, for expression 'Khoya / Khoa.'

77. 78.

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

5.5 5.5"

34 HOME

2016-187 dated 08.03.2016 1

"79.

Lac and chapadi ________________

4"

1.Omitted by notification No. F.12 (63) FD / Tax / 2005- 30 dated 28.04.2006.

80. 81.

Lignite 1 "Lime, Lime Stone, clinker & dolomite." ________________

5.5 5.5

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'.

82. 83. 84.

85. 86.

Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate Loi Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus. Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis.

5.5

Medical equipment/devices and implants including dental implants but excluding Pseudophakic Intra Ocular lens

5.5”

5.5 5.5

5.5

_____________ 1. Substituted by clause (iii) of Notification No.F.12 (23) FD/Tax/ 2015-198 dated 09.03.2015 . 2. Substituted by notification No. F.12 (11) FD / Tax / 2016-187 dated 08.03.2016, for expression, Medical equipment/ devices and implants other than Pseudophakic Intra Ocular Lens

87. 88.

Medical equipment / devices and implants. Mekhla Chaddar 1 "Exclusively moulded plastic footwear, hawai chappals and straps thereof.” _______________

5.5 5.5 4"

Upto 26.08.2008

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.' 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. ____________

5.5"

From 27.08.2008

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

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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. 90.

Murmuralu, pelalu 1 “Niwar excluding cotton niwar.” ________________

5.5 5.5

1.Substituted by notification No. F.12 (63) FD / Tax / 2005- 30 dated 28.04.2006, for expression 'Niwars'.

91. 92.

Non-mechanised boats 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." _______________

5.5 5.5

1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 5 dated 11.04.2006, for expression, '(8) wire mesh and metal mesh.' 1

“93.

Oil seeds _____________

5.5”

1 Deleted by clause (i) of notification No.F.12(59) FD/Tax/2014-13 dated 14.07.2014.

94.

95. "96.

1

Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms Packing Material Paddy, rice, wheat and pulses in whole grain, split or broken form _______________

5.5

5.5 5.5"

1. Deleted by clause (iii) of Notification No. F.12 (25) FD / Tax / 11- 162 dated 15.03.2011.

97.

#

"Paper of all kinds other than handmade paper, all kinds of stationary goods, all types

5.5

36 HOME

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.” ________________

5.5

#. 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'

98.

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

5.5

2016-187 dated 08.03.2016

99.

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, 1"PVC pipes and their fittings." _______________

5.5

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

100. 101. 102. 103. 104. 105.

Pizza bread Plantain leaves Plastic granules, plastic powder, master batches and scrap Porridge Printed materials including diary, calendar etc. 1 “Printing ink excluding cartridges but including toner, aluminium plate, graphic art film and plaster film _________

5.5 5.5 5.5 5.5 5.5 5.5


4


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. 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.

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3

“Printing ink excluding cartridges but including toner, aluminum plate, graphic art film and plaster film.” ________________

5.5

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.'

106.

1

“Processed or preserved – (a) meat; (b) poultry; and (c) Fish” _____________

5.5

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.'

107.

“Processed or preserved vegetables and

5.5”

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 '

Processed or preserved vegetables and fruits including fruit jam, jelly, pickle, fruit squash, paste, fruit drink and fruit juice 2", sharbat and thandai" ______________

5.5

2. Substituted by notification No. F.12 (63) FD / Tax / 2005- 5 dated 11.04.2006, for expression, '(whether in sealed containers or otherwise)'. $

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

5.5"

company registered under Companies Act, 1956. _____________ $. Deleted by clause 1(i) of notification No. F.12 (25) 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'.

108.

Pulp of bamboo, wood and paper

5.5

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109. 110.

Quandakari 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.” _______________

5.5 5.5

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.‟

111. 112.

Rattan, reed (in Malayalam) "Readymade garments semi-stitched garments " ________________

including

5.5 5.5

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'. 2. Substituted by notification No. F.12 (11) FD / Tax / 2016-187 dated 08.03.2016, for expression ' Readymade garments'

113. 114.

Renewable energy devices and spare parts 1 "Rice bran _____________

5.5 4"

1. Deleted by notification No. F.12 (84) FD / Tax/ 2009-43 dated 30.07.2009 w.e.f. 28.07.2009 1

"115.

River sand excluding bajri __________

5.5"

1 Deleted by Notification No. F.12(52) FD/ Tax/ 09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.

116. 117.

Sabai grass and rope Safety matches 1. Deleted by notification No. F.12 (11) FD / Tax /

5.5 5.5

2016-187 dated 08.03.2016

118.

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

5.5

2016-187 dated 08.03.2016

119. 120. 121. #"122.

Sewing machines, its parts and accessories Ship and other water vessels Silk fabric excluding handloom silk fabric, not covered under Schedule-I Sirali, bageshi, barroo, date leaves, baskets, handmade sooma and germa, made only of bamboo

5.5 5.5 5.5 5.5"

39 HOME

_____________ #. 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". _____________

5.5

$. 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'.

124. 125.

Solvent oils other than organic solvent oil. 1 "All kind of Spectacles including Sunglasses, parts and components thereof, contact lens and lens cleaner" ________________

5.5 5.5

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.'

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. ___________

5.5”

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. 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. ______________

5.5]

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‟. 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.” _____________

5.5

4 Substituted by clause 1 (ii) of notification No. F.12 (11) FD/Tax/ 2013-111 dated 06.03.2013 for the existing entry see infra.

40 HOME

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). 1 “126A Cumin seed, aniseed, turmeric, dry chilies, dhaniya, methi, ajwain, suwa, asaliya, kathodi _____________

5.5

5.5

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.

127. $

"128.

Sports goods excluding footwear Stainless Steel sheets _____________

apparels

and

When sold in unmixed and in powder or in crushed or in paste form.”

5.5 5.5"

$. Deleted by clause 1(i) of notification No. F.12 (25) FD/Tax/ 11-132 dated 09.03.2011.

129.

1

"Starch" ________________

5.5

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'.

130. Sugar not covered under Schedule-I 1 "131. Sweetmeat Deshi (including Gazak, Reveri), branded bhujiya made of pulses, and unbranded namkeens (including dried potato chips). _______________

5.5 4"

Upto 27.07.2009

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'. 1

"Sweetmeat Deshi (including Gajak & Revri), bhujiya, branded and unbranded namkeens. _____________

5.5"

From 28.07.2009

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'

132.

Tamarind, tamarind seed and powder

5.5

41 HOME

133. 134. 135. 136.

Tapioca Tea Textile and fabrics not covered under Schedule-I 1 "Tobacco not covered under Schedule-I ______________ 1.Deleted by notification No. Tax/2007-02 dated 04.04.2007.

137.

F.12(40)

5.5 5.5 5.5 4"

FD/

1

“Tools including power tools and parts thereof. __________

5.5

Suject to the provisions of section 97A of the Act.”

4

Suject to the provisions of section 97A of the Act.”

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

138. 139. 140. 141. 142. 143. 144.

Toys excluding electronic toys Tractors including parts, accessories and tyre-tube thereof. Transformers Transmission towers Umbrella, garden umbrella and parts thereof Unprocessed green leaves of tea 1 ["Used motor vehicles." _______________

5.5 5.5 5.5 5.5 5.5 5.5 5.5]

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.

145.

Vanaspati (Hydrogenated Vegetable Oil) and Deshi Ghee 146. Vegetable oil including gingili oil and bran oil * "146A. #"Empty bottles, broken glasses and plastic waste." _______________

5.5 5.5 5.5"

* 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.

42 HOME

F.12(15) FD/ Tax/ 12-119 dated 26.03.2012 for the expression 'Waste paper (raddi)empty bottles, broken glasses and plastic waste'.

147. 148. 149. 150. 151. 1

"152.

Wet dates Willow vicker Wooden crates Writing Ink Writing Instruments, geometry boxes, colour boxes, crayons and pencil sharpeners Gulkand and gulabjal _______________

5.5 5.5 5.5 5.5 5.5 4"

1. Deleted by notification No.F.12(28)FD/Tax/ 07-170 dated 30.03.2007.

153.

1

“Kirana items namely kala namak, sendha namak, coconut powder, edible gond, rai, postdana, magaj of all kinds, saffron and dry fruits ____________

5.5”

1. Substituted by clause (iv) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015. #

[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. _______________

5.5]

# 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'. 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'. **

“154.

Unbranded bakery products including 1 "cookies," cakes and pastries; 2"unbranded" confectionery excluding chocolates. ________________

5.5

1. Substituted by clause (ii) of Notification No. F. 12 (25) FD/Tax/ 11-168 dated 23.03.2011 for the expression, 'cookies by excluding'. 2. Inserted by Notification No. F.12(63)FD/Tax/ 2005-51 dated 08.05.2006 vide S.O. No. 99 dated 09.05.2006.

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”

43 HOME

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”.

5.5

________________ 2 Inserted by Notification No. F.12(63)FD/Tax/ 2005-51 dated 08.05.2006 vide S.O. No. 99 dated 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.

156.

#

"Tawa, Kadai, Tai, Sigri, Chimta, Imamdasta, Musali, Jhar and Chalani made from other than iron or steel" _______________

5.5”

# Substituted by clause (v) of notification No. F.12 (25) FD/Tax/ 11-162 dated 15.03.2011 for the 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 clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4' $

[157

1

“Rope and rassi made of natural fibre, cotton and plastic ____________

5.5”

1. Substituted by clause (vi) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 .

158.

Ropes made of natural fibres. 1 "Felt, non-woven fabrics and its products."

5.5 5.5

____________ 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'.

159.

All types of plastic goods including plastic grills and unbranded plastic moulded furniture but excluding plastic goods mentioned in any other Schedule

5.5

______________ 1. Deleted by clause 1(vi) of notification No.F.12(25)FD/Tax/ 11-132 dated 09.03.2011 the

44 HOME

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. ________________

4]

$ Added by notification No. F.12 (63) FD / Tax / 200530 dated 28.04.2006. 1. Deleted by notification No.F.12(28)FD/Tax/ 07-170 dated 30.03.2007. #

"161. All kinds of generating sets and inverters (excluding batteries) 162. Automobile bodies. ________________

4 4"

# Added by notification No. F.12 (63) FD / Tax / 200551 dated 08.05.2006 vide S.O. No. 99 dated 09.05.2006. Further Deleted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-84 dated 09.03.2010 $$

"163.

164. 165.

Sugar candy made of sugar and glucose but excluding coco. Pollution control equipments and parts thereof. Digestive tablet, churan, powders and liquids. ________________

5.5 5.5 5.5"

$$ Added by Notification No. F.12(63)FD/Tax/ 2005-56 dated 01.06.2006. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'.

†

[166. "167.

$

Glucose-D. Chakla and Belan made of wood _____________

5.5 5.5"]

$. Deleted by clause 1(i) of notification No. F.12 (25) FD/Tax/ 11-132 dated 09.03.2011. † Added by Notification No. F.12(63)FD/Tax/ 2005-63 dated 05.07.2006 vide S.O. 141 dated 15.07.2006. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'.

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."

5.5"

From 02.09.2008

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

45 HOME

(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‟.

“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



[169. 170. 171

4

Upto 01.09.2008”

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

ACSR Conductors Cots made of iron pipes and niwar. 1 “All kinds and forms of Marble and Granite excluding goods for which rate has been notified under section 6 of the Act ____________

5.5 5.5 5.5”

1. Substituted by clause (vii) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 . 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. ___________

5.5”

2 Subsitituted by clause (v) of notification No.F.12 (59) FD/Tax/2014-78 dated 30.07.2014. 3

"All kinds and forms of Kota Stone, Marble and Granite".

5.5

_______________ 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. 2

“172.

Finished Kota stone.

5.5”]

_______________ . 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'. 2 Deleted by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011 §

"173.

Finished Nimabhera Stone.

5.5"

_______________ §. Added by Notification No. F. 12 (15) FD / Tax / 2008- 102 dated 17.03.2008. Further substituted by

46 HOME

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. §§

"174.

Branded confectionery excluding chocolate _________________

4"

§§

. Added by Notification No. F. 12 (15) FD / Tax / 2008- 19 dated 03.06.2008, published on 04.06.2008. $

[175.

≈

"Weights & Measures including Electronic Weights & Measures excluding weighing bridge." _________________ ≈

176.

≈≈ 1

For the period from 01.04.2006 to 07.05.2006

5.5

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'.

Diamond bits. _________________

5.5]

$. 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. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'

[ "177. All kinds of building stone, grit and gitti.

5.5"

_________________ ≈≈≈

1. Deleted by Notification No. F.12(52) FD/ Tax/ 09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.

(178. Aviation Turbine Fuel. _________________

4)]

≈≈Added by Notification No. F. 12 (84) FD / Tax / 2009- 13 dated 08.07.2009. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4' ≈≈≈ Deleted by notification No.F.12(100)FD/Tax/ 09-68 dated 09.12.2009 1

"179.

Ω 1

Gharwan/ Gharav marble _____________

5.5"

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

[ "180. Cotton seed oil cake _____________

5.5"

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.

181. 182. 1 “183.

Crowbar Water tanker for supply of water CFL Bulb ____________

5.5 5.5 5.5”

1. Deleted by clause (viii) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 . 1

“184.

Marble Powder, Karezi and Chips

5.5”

47 HOME

____________ 1. Deleted by clause (ix) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 .

185. 186.

Timber of Safeda and Adusa 1 "Flour Mills of motor capacity exceeding 2 HP and its components excluding motor"

5.5 5.5]

________________ 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 ¥

"187.

Used lead acid battery

5.5"

________________ ¥. Added by Notification No. F.12(22) FD/ Tax/ 10-1 dated 05.04.2010 Ω¥

"

188. Plant and machinery, parts and accessories thereof

5.5

________________ Ω¥. Added by Notification No. F.12(111) FD/ Tax/ 09-36 dated 15.07.2010 w.e.f. 27.08.2008. ¥Ω

[189. 190. 191. 192. 193.

Electronic Milk Tester and its parts Welding Holder, Welding Glass and Welding Machine Synthetic Industrial Diamond Powder, Gems cutting and polishing tools Bakery Yeast $$ “Desert coolers and Room coolers and bodies thereof” ________________

When sold to Central Government Department(s)/ Undertaking(s)/ Corporation(s)"

5.5 5.5 5.5 5.5 5.5

$$ Substituted by clause (vii) of notification No.F.12(59) FD/Tax/2014-13 dated 14.07.2014. $

["Desert coolers and Room coolers" _________________

5.5]

$. Substituted by clause (vii) of Notification No. F. 12 (25) FD / Tax / 11- 162 dated 15.03.2011, for the expression 'Desert coolers having body made of iron and steel'.

194. 195.

Loose leaf spring $ "Plastic Water Storage Tank"

5.5 5.5

_________________ $. Substituted by clause 1(iv) of Notification No. F. 12 (15) FD / Tax / 12- 119 dated 26.03.2012, for the expression 'Roto Moulded Plastic Storage Tank '.

196.

LED Lamp

5.5]

________________ ¥Ω. Added by clause 1(viii) of Notification No. F.12(25) FD/ Tax/ 11-132 dated 09.03.2011. 1

“LED Lamp, LED Torch, LED Flashlight, LED Emergency Lamp, LED Lantern

5.5”

48 HOME

________________ 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

5.5"

________________ #. Added by clause (viii) of Notification No. F.12(25) FD/ Tax/ 11-162 dated 15.03.2011. ##

"198. Panjiri (Sattu)

5.5

________________ ##. Substituted by clause (ii) for the tax rate 4% w.e.f. 09.03.2010 which was added by clause (i) of Notification No. F.12(39) FD/ Tax/ 11-80 dated 15.12.2011 w.e.f. 01.04.2007- upto 31.10.2010

*#

“Supplementary nutrition food e.g. Panjiri (Sattu), Halwa premix (Deshi Sweet) and Upma premix (Namkin)

5.5

________________ *#. 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 $

[199. 200.

Tent, Tripal Automobile Bodies

When sold for use in Integrated Child Development Services Scheme (ICDS)" When sold for use in Integrated Child Development Services Scheme (ICDS)”

5.5 5.5]

________________ $. Added by clause 1(v) of Notification No. F.12(15) FD/ Tax/ 12-119 dated 26.03.2012.

201.

1

“Stainless steel wire and stainless steel wire rod ______________

5.5


4


5.5”


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. 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. 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.

49 HOME

$$$

[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 ______________

5.5

Subject to the Provisions of section 97A of the Act.”

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. 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 ____________

5.5”

2 Added by clause (ix) of notification No.F.12 (59) FD/Tax/2014-13 dated 14.07.2014.

203.

1

“Handicrafts, statues, blue pottery and puppets having sale price more than Rs. 1000/- per item ______________

5.5

Subject to the Provisions of section 97A of the Act.”

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. 2

“All types of handicrafts including blue pottery and puppets having sale price more than Rs. 1000/- per item ____________

5.5”

2 Added by clause (ix) of notification No.F.12 (59) FD/Tax/2014-13 dated 14.07.2014.

204.

1

“205.

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 Textile shirting and suiting having sale price of more than Rs. 500/- per meter ___________

5.5

5.5”]

$$$ 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 1

“206.

Textile fabrics impregnated, coated, covered

5.5”

50 HOME

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 ______________

5.5”

1 Added by clause (viii) of notification No.F.12 (59) FD/Tax/2014-78 dated 30.07.2014. 1

“208.

All types of oil cake but excluding cottonseed oil cake ______________

5.5”

1 Added by clause (viii) of notification No.F.12 (59) FD/Tax/2014-78 dated 30.07.2014. 1

“209

Dhaniya other than in whole form ___________

5.5”

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. 1

[210. 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221.

Diesel generating set, alternators of all kinds and parts thereof Core assembly of transformers Aluminum containers for compressed gas or liquefied gas Toilet paper and toilet tissue paper Abrasive paper (regmal) Brushes of all types excluding tooth brush Soya milk Non-mechanised Floor wipers and floor mops Life Jackets and life belts Transistor, radio Pre-stressed concrete poles Membrane for Water Treatment ____________

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5]

1. Added by clause (xi) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 . 1

“222.

Bitumen Emulsion, Crumb Rubber Modified Bitumen and Polymer Modified Bitumen ____________

5.5”

1. Added by Notification No. F. 12 (34) FD/ Tax/ 2010-11 dated 27.04.2015.

223.

Measuring tape and Vernier Calipers

5.5

Entries from serial No.223 to

51 HOME

224.

1

225.

Health fitness, gymnastic equipments, thermal massager, fat losing belts, body vibrating items, accupressure machines, morning walker All types of carpets

226.

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.

227.

2

228.

Processed betel leaf (Paan)

228 are added vide Notification No.F.12(11) FD /Tax/2016-187 dated 08.03.2016.

Gwar Refined Dal, Gwar gum and Gwar gum powder.

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 Description of Goods

S. No. 1. 2. 3.

Word processing machines, Electronic typewriters. Electronic calculators 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] _____________

Rate of Tax % 5.5 5.5 5.5

1. Substituted by clause 2 (i) of notification No. F.12 (11) FD / Tax / 2013111 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‟ . 3

[Computer system and peripherals, 4"computer printers excluding multifunctional devices" and electronic diaries.]

5.5

________________ 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'.

4. 1

“5.

D C Micro motors, Stepper motors of an output not exceeding 37.5 watts. Uninterrupted power supply (UPS) __________________

5.5 5.5”

1 Deleted by clause (x) of notification No.F.12(59) FD/Tax/2014-13 dated 14.07.2014.

6. 7.

8. 9. 10.

Permanent magnets and articles intended to become permanent magnet (ferrites) 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. Microphones, multimedia speakers, headphones, earphones and combines microphone/ speaker sets. Telephone answering machines

Data storage and recording devices including Compact Disc (CD), Digital Versatile Disc (DVD), pen drive, SD card , Memory card etc

5.5 5.5

5.5 5.5 5.5

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)

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11. 12.

IT software on any media. Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting, Transmission apparatus incorporating reception apparatus, 1“xxx”. ____________

5.5 5.5

1. Deleted by clause (xii)(b) of Notification No. F. 12 (23) FD/Tax/ 2015-198 dated 09.03.2015 the expression „cellular telephones‟.

13. 14. 15. 16. 17. 18. 19. 20. 21.

22. 23. 24.

Radio communication receivers, Radio Pagers. Aerials and antennas. LCD Panels, LED panels. Electrical capacitors fixed, variable or adjustable (pre-set). Electrical resistors (including rheostats and potentiometers) other than heating resistors Printed Circuits Switches, Connectors and Relay for up to 5 amps at voltage not exceeding 250 volts, electronic fuses Data / Graphic Display Tubes other than TV Picture tubes. 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 Electronic Integrated Circuits and Micro assemblies Signal Generators Optical fibre cables and joining kits and joining materials thereof 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” _____________

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5

1. Substituted by clause 2 (ii) of notification No. F.12 (11) FD / Tax / 2013111 dated 06.03.2013. See exsiting entry supra.

25. 1

26. "26A.

Optical fibre and optical fibre bundles and joining kits and joining materials thereof Liquid Crystal Devices, flat panel display devices. Automated Teller Machine (ATM)

5.5 5.5 5.5"

________________ 1. Inserted by clause 2 of Notification No. 12(15)FD/Tax/12-119, dated 26.03.2012. 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 / 2013111 dated 06.03.2013. See exsiting entry supra.

27.

28.

Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk meters, gain measuring instruments, distortion factor meters, psophometres, network and logic analysers and Signal analysers. Parts of 1 to 27 above.

5.5

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 / 2013111 dated 06.03.2013. See exsiting entry supra.

S. No. 1. 2. 3.

4.

5. 6. 7.

8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29.

Part-B (See S. No. 69 of Schedule IV) Goods under category of Industrial Inputs Description of Goods Animal (including fish)fats, oils, crude, refined or purified Glycerol, crude, glycer of waters and glycerol lyes. Vegetable waxes (other than triglycerides) bees wax, other insect waxes and supermaceti, whether or not refined or coloured Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas Liquid glucose (non-medicinal), Dextrose Syrup Denatured ethyl alcohol of any strength Manganese ores and concentrates, including ferruginous manganese ores and concentrates with manganese content of 20% or more, calculated on dry weight Copper ores and concentrates Nickel ores and concentrates Cobalt ores and concentrates Aluminium ores and concentrates Lead ores and concentrates Zinc ores and concentrates Tin ores and concentrates Chromium ores and concentrates Tungsten ores and concentrates Uranium or thorium ores and concentrates Molybdenum ores and concentrates Titanium ores and concentrates Niobium, Tantalum, Vanadium or Zirconium ores and concentrates Precious metal ores and concentrates Other ores and concentrates Granulated slag (slag sand) from the manufacture of iron or steel. Benzole Toluol Xylol Naphthalene Phenols Creosole oils

Rate of Tax % 5.5 5.5 5.5

5.5

5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

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30. 31. 32. 33. 34. 35.

Normal Paraffin Butadiene Fluorine, Chlorine, Bromine and Iodine. Sulphur, sublimed or precipitated, colloidal Sulphur Carbon (carbon black & other forms of carbon not elsewhere specified or included) 1 "Hydrogen, rare gases and other non-metals"

5.5 5.5 5.5 5.5 5.5 5.5

_______________ 1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 75 dated 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

35A

1

“Carbon dioxide ____________

5.5”

1 Substituted by clause (ii) Notification No. F.12(101)FD/Tax/2014-175 dated 22.01.2015 w.e.f. 09.03.2010

“Carbon dioxide ____________

4”

2 Inserted by clause (i) Notification No. F.12(101)FD/Tax/2014-175 dated 22.01.2015 w.e.f. 01.04.2006

36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57.

Alkali or alkaline earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or inter alloyed, mercury. Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. Sulphuric acid and anhydrides thereof, Oleum Nitric acid, Sulphonitric acids Diphosphorous pentaoxide, phosphoric acid and polyphosphoric acids. Oxides of boron, boric acids. Halides and halide oxides of non-metals Sulphides of non-metals, commercial phosphorus trisulphide Ammonia, anhydrous or aqueous solution. Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash) peroxides of sodium or potassium. Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of Strontium or Barium Aluminium hydroxide Chromium oxides and hydroxides. Manganese oxides. Iron oxides and hydroxides Cobalt oxides and hydroxides commercial cobalt oxides. Titanium oxides. Lead oxides, Red lead and Orange lead Hydrazine & hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides. Fluorides, fluorosilicates, fluroaluminates and other complex fluorine salts. Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides. Bleach liquid, Bleaching powder, sodium hypo chlorides

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

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58. 59. 60. 61. 62.

63.

Chlorates and per chlorates, Bromates and Perbromates, Iodates and periodates. Sulphides, Polysulphides. Dithionites and sulphoxylates. Sulphites, thiosulphates. Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate. "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)."

5.5 5.5 5.5 5.5 5.5

5.5

_______________ 1. Substituted by Notification No. F. 12 (167) FD / Tax / 2009- 64 dated 02.11.2011 for the expression 'Nitrites and Nitrates'.

64. 65. 66. 67. 68.

69. 70. 71. 72. 73.

74. 75. 76. 77. 78. 79. 80. 81. 82. 83. 84.

Phosphinates (hypophosphites,), phosphonates (phosphites); and polyphosphates. Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbanate. Cyanides, cyanide oxides and comples cyanides. Fulminates, cyanates and thiocyanates. Silicates, commercial alkali metal, silicates or sodium, sodium metasilicates, sodium metasilicates of Potassium, Magnesium Trisilicate. Borates, peroxoborates (perborates). Sodium bichromate. Sodium dichromate. Potassium dichromate. Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) & their compounds. Isotopes other than those mentioned at Serial No. 73 above and compounds inorganic or organic of such isotopes. Compounds, inorganic or organic of rare earth metals, or yttrium or of scandium or of mixtures of these metals. Hydrogen peroxide. Phosphides, whether or not chemically defined excluding ferrophosphorus. Silicon carbides. Calcium carbides. Ethylene, Propylene. Cyclic Hydrocarbons. Halogenated derivatives of Hydrocarbons. Sulphonated, nitrated or nitrosated derivatives of hydrocarbons whether or not halogenated. Methanol.

5.5 5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

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85. 86. 87. 88.

89. 90. 91. 92. 93. 94.

95.

96. 97.

98. 99. 100. 101. 102. 103. 104. 105. 106. 107. 108. 109.

Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ehylene Glycol, Heavy Ethylene Glycol. Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. Halogenated, sulphonated nitrated or nitrosated derivatives of phenols or phenol alcohols. Ethers, ether alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) & their halogenated. Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a three membered ring and their halogenated sulphonated. Ethylene Oxide. Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated nitrosated. Aldehydes whether or not with other oxygen function, cyclic polymers of aldehydes. Paraformaldehyde. Halogenated, sulphonated, nitrated or nitrosated derivatives of products of Serial No. 92 above. Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated. Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids. Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivities. Carboxylic acids with aditional oxygen function and their anhydrides, halides, peroxides and peroxyacid their halogenated. Phosphoric ester and their salts, including lactophosphates, their halogenated, sulphonated nitrated or nitrosated derivatives. Esters of other inorganic acids (excluding easter of hydrogen halides) and their salts, their halogenated sulphonated nitrated. Amine-function compounds. Oxygen- function amino-compounds. Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids. Carboxyamide-function compounds, amide-function compounds of carbonic acid. Carboxyamide-function compounds including saccharin and its salts and imine function compounds. Nitrile-function compounds. Diazo-, Azo- or azoxy-compounds. Organic derivatives of hydrazine or of hydroxylamine. Organo-sulphur compounds. Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and their derivatives.

5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5

5.5

5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

58 HOME

110. 111. 112. 113. 114. 115. 116.

117.

118.

119.

120. 121. 122.

123. 124. 125. 126.

127. 128. 129.

130. 131.

132.

Heterocyclic compounds with oxygen heteroatom(s) only. Heterocyclic compounds with nitrogen heteroatom(s) only. Nucleic acids and their salts, other heterocyclic compounds. Sulphonamides. Glycosides, natural or reproduced by synthesis and their salts, ethers esters and other derivatives. Vegetable alkaloids natural or reproduced by synthesis and their salts, ethers, esters and other derivatives. Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives, excluding catechu or gambiar Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural excluding catechu or gambiar. Colouring matter of vegetable or animal origin (including dyeing extracts but excluding annimal black) exlcuding catechu or gambiar. Synthetic organic colouring matter whether or not chemically defined, preparations based on synthetic organic colouring matter, excluding catechu or gambiar. Colour lakes and preparation based on colour lakes. Master Batches, other colouring matter including ultra marine blue. Textile Finishing agents. Textile Printing Binder-PVC Copolymer. Textile Non-woven binder-PVA copolymer. Lamination emulsion-PVA copolymer. Packaging emulsionPVA copolymer. Sticker Emulsion-PVA copolymer. Binder for water based paint-PVA copolymer. Prepared pigments and all their derivatives. Glass frit and other glass in the form of powder granules or flakes. Prepared driers. 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. Casein, Caseinates and other case in derivatives casein glues. Enzymes, prepared enzymes not elsewhere specified or included. Artificial graphite, colloidal or semi-colloidal graphite, preparation based on graphite or other carbon in the form of pastes. Activated Carbon, Activated natural mineral products, animal black, including spend animal black. Residual lyes from manufacturing of wood pulp whether or not concentrated, desugared or chemically treated, including lignin sulphonate. Gums and turpentine oil.

5.5 5.5 5.5 5.5 5.5 5.5 5.5

5.5

5.5

5.5

5.5 5.5 5.5

5.5 5.5 5.5 5.5

5.5 5.5 5.5

5.5 5.5

5.5

59 HOME

133. 134. 135.

136.

137. 138. 139. 140.

141. 142. 143. 144. 145. 146. 147. 148.

149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159.

Rosin and resin acids and derivatives, thereof, rosin spirit and rosin oils, run gums. Wood tar, wood tar oils wood creosote, wood naptha vegetable pitch brewere pitch and similar prepartation based on resin acid. 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. 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. Reducers and blanket wash/roller wash used in the printing industry. Reaction initiators, reaction accelerators and catalytic preparations not elsewhere specified or included. Mixed alkybenzenes & mixed alkylnaphthalenes. Chemical elements doped for use in electronics in the form of discs, wafers or similar forms chemical compounds doped for use in electronics. Industrial monocarboxylic fatty acids, acid oils from refining industrial fatty alcohols. Retarders used in the printing industry. LLDPE / LDPE. HDPE. Polymers of propylene in primary forms. PVC (Poly Vinyal Choloride). Acrylic polymers in primary forms. Polyacetals, other polyethers and epoxide resin, in primary forms, polycarbonates, alkyd resins, polyalkylesters & polyesters. Polyethylene Terephthalate chips. Polymides in primary forms. Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms. Silicons in primary forms. Petroleum resins, coumarone-indene resins, polyperpenes, polysulphides, polysulphones. Cellulose and its chemical derivatives & cellulose ethers, not else where specified in primary forms. Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemicals). Ion-exchangers based on polymers in primary forms. Self-adhesive plates, sheets, film, strip of plastics whether or not in rolls. Thermocol. Flexible plain films.

5.5 5.5 5.5

5.5

5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

60 HOME

160.

161. 162. 1

163. "164.

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. Natural rubber, balata gutta percha guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips. Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strips, mixtures of any products. Reclaimed rubber, in primary forms or in plates, sheets or strips. Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber".

5.5

5.5 5.5 5.5 5.5

_______________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated 19.04.2006, for expression, 'Compounded rubber, univalcanised, in primary forms or in plates, sheets or strip, other than unvulcanised rubber.'

165. 166.

167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. 180.

181. 182. 183.

Mechanical wood pulp, chemical wood pulp, semi chemical wood pulp & pulps of other fibrous cellulosic materials. 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. Paper printed labels, paperboard printed labels. Paper self-adhesive tape and printed wrappers used for packing. Partially orient yarn, polyester texturised yarn and waste thereof. Polyster staple Fibre & Polyster Staple Fibre Fill. Polyester Staple Fibre waste. Sacks and bags, of a kind used for packing of goods of jute, or of other textile base fibres. Carboys, bottles, jars, phials of glass, of a kind used for the packing goods, stoppers, lids and other closures, of glass. Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, seals. Ferro alloys Zinc Oxide Jute Yarn, Jute Cloth, Jute twine and Jute sheets PP / HDPE Woven sacks, PP / HDPE Fabrics Hessain cloth Camphor 1.Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated 08.03.2016 Woven Label Tapes Empty cylinders of LPG Natural Gas in 1"Liquified or Gaseous" state (except LPG, propane and Butane) _______________

5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

5.5 5.5 5.5

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

184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208.

1

"209.

Synthetic flavoring essences Naphtha China Clay Rubber Process Oil Liquified Chlorine Furnace Oil Petrolieum Coke Laterite Silica Sand Red Ocher Felsphar Chalk Powder Hydrated Lime Quartz Powder Sodium Fypo Chlorite Carbon Tapping Electrode Carbon Catalyst Sodium Hydroxide Acetylene Gas Non -Edible Oil (other than hair oils) Soapstone Residual Furance Oil HydroSulphite of Soda Sodium Bicarbonate 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. "Gwar seed, gwar refined dal or split, gwar gum powder, Dhencha and Punwad

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

4"

_______________ 1. Deleted by notification No. F.12 (63) FD / Tax / 2005- 126 dated 08.02.2007.

210. 211. 212. 213. 214. 1 "215.

Threads including fire resistence thread Wooden Heel Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace Antisatic Insole Barely Malt P.U. Foam sheet

5.5 5.5 5.5 5.5 5.5 4"

________________ 1. Deleted by clause (vii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 1

“216.

Marble and granite block and laffer”

5.5

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_______________ 1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated 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.

5.5”

_______________ 1. Substituted by notification No. F.12 (42) FD / Tax / 06- 21 dated 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

218

1

"Stainless steel ingots, billets, blooms, flats and flat bars." ______________

5.5

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.'

219 [ “220.

* 1

Rectified spirit Rough sandstone blocks of dimensions not less than 1.5' x 1.5'x 1'

5.5 5.5”

_______________ 1. Deleted by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011 1

"221.

2

“Abrasives and emery stone”

5.5"

________________ 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.‟

222.

Copper wire including super enameled copper wire, submersible copper winding wire and double cotton covered copper wire _______________

5.5]

* Added by notification No.F.12(63)FD/Tax/ 2005-5 dated 11.04.2006,. #

[223 224 225

226 227 228 229 230 231 232 233 234 235

Transformer Tank and accessories thereof Core Clamp, Clamping Ring and Aluminum Member 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 H.V./L.V. bushing (insulator) H.V./L.V. metal parts of brass and aluminum Transformer oil Electrical grade insulating paper/Kraft paper/press board Double paper covered (DPC) and super enameled (SEM) wire and strips of copper and aluminum C.R.G.O./Electrical lamination Cork sheet Sleevings H.V./L.V. coil of copper and aluminum 1 “Non ferrous metal sheet (including foil), circle,” wires, strips

5.5 5.5 5.5

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

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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'.

236 237 238 239 240 1 “241

Nickel and copper cathode Copper tubes for refrigeration and cooling plants Coconut shell coke and met coke Silica gel Welding rod Isabgol

5.5 5.5 5.5 5.5 5.5 4”]

_______________ # 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/ 10-83 dated 09.03.2010 for the expression '4' 1. Deleted by notification No.F.12(97)FD/Tax/ 09-40 dated 27.07.2009. $

[242 243

Battery lead, lead ash and separator for storage. Micro-cellular sheets, PVC sole, leather board, latex rubber for footwear.

5.5 5.5]

________________ $ Added by notification No.F.12(63)FD/Tax/2005-30 dated 28.04.2006. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4' **

[244 245. 246.

Used burnt oil. Circlip Tread Rubber; Bonding gum; and Baked vulcanizing cement.

5.5 5.5 5.5]

_______________ **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' ##

[247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264

Investment powder Acetone MIBK (Methyl Iso Butyl Ketone). MEK (Methyl Ethyl Ketone) NBA (Normal Butyl Alcohol) Ethyl Acetate Butyl Acetate IPA (Iso Propyl Alcohol) DAA (Di Acetone Alcohol) Pthalic Anhydride Maleic Anhydride Pentaerythritol Hexamine CNSL Resin (Cashew Nut Shell Liquid Resin) Industrial lacquers Perforated sheets Latex Foam Saw dust. 1. Deleted by Notification No.F.12 (11) FD / TAX / 2016-187 dated 08.03.2016

5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5

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265

1

"Tumba seed, Nimoli and Karanj"

5.5

_______________ 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'.

266

Plaster of Paris

5.5]

________________ ## Added by Notification No: F.12(63)FD/Tax/2005-56 dated 01.06.2006. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'

“267

1

Clacined magnesite and Magnesium Chloride

5.5”

________________ 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 dated 09.03.2010 for the expression '4'  1

[ “268

Chemicals not specified elsewhere in this Schedule or in any other Schedule

4”

________________ 1. Deleted by clause (viii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010

269 270 1 “271

Gelatin and gelatin capsule. Toluene, O-xylene and Mix-xylene Papad-khar

5.5 5.5 4”]

________________  Added by Notification No: F.12(28)FD/Tax/2007/138 dated 09.03.2007. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4' 1. Deleted by Notification No. F. 12 (15) FD / Tax / 2008- 75 dated 25.02.2008. 

[272 273 1 “274

CBFS (Carbon Black Feed Stock) C-9 (Known by whatever name) Wood glue

5.5 5.5 5.5”]

________________ 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. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'. 

"275





Liquid Hydro Carbon manufactured from plastic waste

5.5"

________________  Added by Notification No: F.12(7)FD/Tax/07-24 dated 31.05.2007. Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'

"276

Sugar Cane

5.5"

________________  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) FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'  Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated 08.03.2016

"277

PET Preform

5.5"

________________  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

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

[278 279 280 281

282

Dextrins and other modified starches Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Artificial waxes and prepared waxes 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 Potassium permanganate, Polyvinyl Alcohol, Carboxy methyl cellulose, sodium alginate, calcium propionate, improvers and gel 1 EDTA, precipitated silica, electroplating salt, water treatment chemicals.

5.5 5.5 5.5 5.5

5.5]

________________  Added by clause (i) of Notification No. F.12(22)FD/Tax/10-14 dated 24.05.2010 w.e.f. 09.03.2010. 1

“283.

Saccharine ______________

5.5”

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‟ .

1 Ethylene Diamine Tetra Acetic Acid (EDTA gel).

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S. No. 1. 1.

2. 3.

4. 5. 6.

7.

8.

9.

10. 11.

“SCHEDULE V (See Section 4) 1 “Goods taxable at 14.5%” Description of Goods

Rate of Tax 2 3 All types of synthetic adhesive, Polymide adhesive, 2“14.5” Resin adhesive, Adhesive solution e.g. Araldite, Quick fix, Bontite, Elfy. Air purifiers and cupboard fresheners, perfumes and 2“14.5” deodorizers, whether odourless or with odour. Aluminium composite panel (including composite 2“14.5” panel made of any other material) 3“and aluminium containers for compressed gas or liquefied gas”. Anti-freezing preparations and prepared de-icing 4“14.5” fluids. Artificial flowers, foliage, fruit and parts thereof and 1“14.5” articles made of artificial flowers, foliage or fruit. (i) Arms, ammunitions and parts and accessories 1“14.5” thereof. (ii) Explosives, pyrotechnic products, pyropheric alloys, certain combustible preparations excluding safety matches. 5 “Articles made of aluminium, brass, bronze, copper, 14” cadmium, lead, white metal, german silver or zinc other than specified in any other schedule. 6 “Articles made of ivory, horn, coconut shell, straw, 14” bamboo, cane, rosewood, sandalwood and other woods other than specified in any other schedule. Batteries of all types including batteries used in 1“14.5” tractor, excavator, earth moving machines and other machines. 7 [Bitumen except goods mentioned at serial number 1“14.5”] 222 of Schedule IV. 8 1 “Tooth brush.” “14.5”

Conditions, if any 4.

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. 4 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing 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.

13.

14.

15. 16.

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. (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. (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. Cigar cases and cigarette cases, pipe holder, tobacco pipes, cigarette filters, cigarette lighter and hookah. 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

1

“14.5”

1

“14.5”

2

“14.5”

2

“14.5”

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‟. 2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟.

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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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17.

18.

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”. Crockery of all kinds including china ware, glaze earthen ware and articles made of porcelain and glass ware. 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”

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‟. 5 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟. 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.

20.

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. 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”

1

“14.5”

1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟

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21.

punching machine, paper shredding machines 1 “and fax machine and parts and accessories thereof.” 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”

2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟. 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).‟ 4 Amended by S.No. 3 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed 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‟. 3 Amended by S.No. 4 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed incorrect word „kind‟.

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22. 23. 24. 25.

26. 27.

(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. Fireworks and crackers of all kinds including coloured matches. Floor coverings made of plastic, rubber or any other synthetic material. 2 [Mechanised floor wipers and floor mops. (i) Footwear made of leather. (ii) Footwear made of material other than leather (excluding hawai chappals and straps, exclusively moulded plastic footwear and footwear having maximum retail price less than Rs. 500/- per pair and desi Juthiyan) Fur, skin with fur and articles made of fur and skin.

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

“14.5”

1

1

“14.5”

“14.5”] “14.5”

1

1 1

“14.5” “14.5”

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 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟. 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.

29. 30. 31. 32. 33.

34.

Gas geysers, gas stoves, cooking range, gas bhatti and other stoves, burners, gas cap, regulators, gas compressor, gas tubes, gas valves and other parts and accessories thereof. Gases liquefied or not, other than those specifically mentioned in any of the Schedules. Gift articles, decorative articles, shields, mementoes. 1 [Diesel generator set, alternator of all kinds and parts thereof. Glow sign boards and neon sign boards. (i) Health fitness and gymnastics equipments. (ii) Fat 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

Insulated wares

1

“14.5”

1

“14.5”

1 2

“14.5” “14.5”]

2 2

“14.5” “14.5”

2

“14.5”

2

“14.5”

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.'

35.

36. 37.

38. 39.

40.

Kitchen ware including glass ware, heat resistant cookware, non-stick cookware, casserole made of any material and modular kitchen and baskets thereof. 3 [Life-jackets and life-belts. Lifts, elevators, hoists and escalators whether operated by electricity, hydraulic power, mechanical power or steam. Liquefied petroleum gas (other than domestic use). (i) Lubricant oil, grease, brake oil and coolant. (ii) Lubricating preparation including cutting oil, nut-bolt release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants and preparation of a kind used for the oil and grease treatment. (i) Mattresses of coir or bonded rubber or foam or springs, air and foam pillows, feather filled

2

“14.5”] “14.5”

2

2 2

1

“14.5” “14.5”

“14.5”

1 Deleted by clause (xiii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing entries. 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 (xiv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing entries.

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41.

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) Instruments, Equipments and Devices:(i) Measuring devices whether electronic or

2

“14.5”

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 accessories thereof. (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 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟. 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 accessories thereof. (b) Dipping measures, pouring measures, conical measures, cylindrical measures. (c) Meter scales, measuring tapes, survey chains but excluding items mentioned in schedule IV.

42. 43.

44. 45.

46. 47.

48. 49.

Metal detectors, mine detectors and safety equipments. 2 Meters including electric power meter, water meter, fare meter, gas meter, outside micro meter, pedo meter etc. 3 [Mosquito net, bird net, 4“fish net”. (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. Musical instruments not specified in any other schedule. Name-plates, illuminated name plates, addressplates, sign-plates, illuminated signs and similar plates, numbers, letters and other symbols of any material. Natural and synthetic essential oils not specified in any other schedule. 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”

1

“14.5”

1

14] “14.5”

1

“14.5”

1

“14.5”

1

“14.5”

1

“14.5”

1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing 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 5 Amended by S.No. 5 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed incorrect expression „and their refills thereof‟.

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50. 51.

52.

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).” Pan chutney, mouth fresheners, menthol, peppermint, and such articles. 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.

Plastic carry bags and disposable items made of Plastic.

2

“14.5”

2

“14.5”

2

“14.5”

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.

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). 2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟.

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54. 55.

56.

57.

58.

59.

60.

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.” Perambulator including push chair for babies and spare parts, accessories and components thereof. (i) Plant and machinery of all kinds worked by electric power, nuclear power, hydro-dynamic and steam power, diesel or petrol, furnace oil, kerosene, coal including coke and charcoal and any other form of fuel or power and parts and accessories thereof (excluding goods specifically mentioned in any other schedule). (ii) Hot mix plant, paver finishing machine and road roller. Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts. 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 Rubber products, synthetic rubber products and products made of mixture of natural rubber and synthetic rubber not mentioned in any other schedule. 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). Sanitary goods:(i) Sanitary ware of every description, wash

2

“14.5”

2

“14.5”

2

“14.5”

14.5]

2

“14.5” 14”

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‟ 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 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. 5 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟.

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61. 62. 63. 64.

65.

66.

67.

basins, pedestals, bidets, water closet pans, flushing cisterns, urinals, commodes, sinks and bath tubs of all material. (ii) All kind of bath fittings and fixtures, taps, valves and cocks, showers, mixtures and other bathroom accessories and parts thereof. Sanitary napkins, baby napkins, freshener tissue napkins, diapers of all kinds. 1 “[Saccharine. Sheet of PVC including PVC sheet printed with design. Security systems, CCTV-camera, Infra-red camera and apparatus, GPS and tracking systems, fire alarm and theft alarm. Strong room or vault doors and ventilators, armored or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers, locker cabinets and steel almirah. Suit cases, brief cases, travelling bags (plastic moulded or not), dispatch cases, purses, hand bags, vanity bags, vanity cases and vanity boxes, strolly and soft luggage articles. 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,

2

2

“14.5”

“14.5”] “14.5”

2

2

“14.5”

2

“14.5”

2

“14.5”

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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68.

69. 70.

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. 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. 3 [Torch light and its bulbs 4“ excluding solar torch”. 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,

2

“14.5”

1

“14.5”]

1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „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 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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71.

72.

73.

74. 75. 76. 77. 78.

jewellery box, articles of apparel and clothing accessories of leather/composition leather like jackets and gloves, mittens, mitts. (iii) Articles of leather/composition leather used in machinery or mechanical appliances or for other technical uses other than leather belting for machinery. Tyres, tubes and flaps of vehicles including hydraulic excavators, heavy loader, wheel loading shovel and such other equipments (other than tyres, tyre tubes and flaps of bicycles, tri-cycles, cycle rickshaws, tractors, power tillers, threshers and harvesters, and wheel-chairs). Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermal jugs, ice buckets, ice boxes, ice bags, tins and receptacles to keep food or beverages or other articles hot or cold and components and parts thereof. (i) Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices and parts and accessories thereof. (ii) Watch bands, watch bracelets, watch chains and watch straps. Water purifier, water filter of all types and descriptions including RO System. Water coolers, hot-cold water dispenser and such other product including parts and accessories thereof. Weighing bridge including parts and accessories thereof. X-ray film and films and paper used in CT scan, MRI, Sonography and other medical equipment. 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”

1

“14.5”

1

“14.5”

1

“14.5”

1

“14.5”

1

“14.5”

1

“14.5”]

1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing expression „14%‟. 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 (%) 1. 2. 3. 2 1. High and light speed diesel oil “22” 2. Molasses 20 3 "3. Foreign Liquor, Indian Made Foreign Liquor and Beer: (a) When sold to the dealers having 30 retail of licenses issued by the Excise Department, Government of Rajasthan. 4 “(b) When sold to dealers/ persons not 20" covered in (a) above.” 6 4. Tobacco and its products excluding Bidi5 "45" 7 5. Petrol "30" 6. Opium 50" 8 10 [7. Goods of special importance as specified in "5"] 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) 11 [8. All types of Motor Vehicles including 15

Condition, if any 4.

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 dated 12.06.2015 for the expression '65' 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. 10. 11.

Air Conditioner and refrigerator Mineral water and water sold in sealed containers Aerated water

15 15 20 Substituted by Notification No.F.12(11)FD/Ta x/2016-189 dated 08.03.2016. for expression,"15"

12. 13. 3 [14.

5

15 “16

Aviation turbine fuel Pan Masala 4 “All types of used motor vehicles including used earthmoving and mining machinery as mentioned in entry number 155 of Schedule IV Oilseeds

All types of yarn and waste thereof other than cotton and silk yarn in hank .

1

2

20 "35"] 2.5”

3.0] 2.0

Substituted by Notification No.F.12 (11) FD / Tax / 2016-189 dated 08.03.2016. for expression,' Polyester Filament Yarn.' 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 dated 12.06.2015 for the expression '65' 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 19. Tablet computers known by whatever

8 8

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.'

20. 21. 22.

CFL bulb, CFL tubelight, LED bulb and LED tubelight All kinds and forms of Kota stone Bidi

3 2] 65

Added vide Not. No. F.12 (43) FD / Tax / 2011-25 dated 12.06.2015

23.

Heavy commercial vehicles having

13

gross vehicle weight above 12000 kilograms

24.

5

Country Liquor

Entry no-23 added by Notification No.F.12(11)/F D/Tax/2016-1 89 dated 08.03.2016 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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Item No. 1 1.

(Amount in Rs.) Tax Payable (in rupees) 3 0.40 per sq. ft. 0.75 per sq. ft.

Description of goods Variety of Stone Size 2 All type of Marble Tiles below one square foot Tappa/ Leera up to 2 feet width and 3.5 feet length PART B (Goods other than mentioned in PART A above) Item Description of goods Tax Payable No. (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 11.00 per sq. ft. to seven feet Length above seven feet 20.00 per sq. ft. 2. Makrana Marble White II Length one foot to two feet 2.40 per sq. ft. Length above two feet up 3.10 per sq. ft. to seven feet Length above seven feet 4.50 per sq. ft. 3. Makrana Albeta Length one foot to two feet 3.10 per sq. ft. Length above two feet up 3.50 per sq. ft. to seven feet Length above seven feet 6.50 per sq. ft. 4. Makrana Semi- Albeta Length one foot to two feet 2.50 per sq. ft. Length above two feet up 2.80 per sq. ft. to seven feet Length above seven feet 3.60 per sq. ft. 5. Makrana Adanga/ Dungri/ Length one foot to two feet 1.25 per sq. ft. Pink Length above two feet up 1.70 per sq. ft. to seven feet Length above seven feet 2.10 per sq. ft. 6. Makrana White Base Length one foot to two feet 1.60 per sq. ft. Adanga Length above two feet up 2.60 per sq. ft. to seven feet Length above seven feet 3.40 per sq. ft. 7. Makrana Kumari average Length one foot to two feet 0.65 per sq. ft. Length above two feet up 0.95 per sq. ft. to seven feet Length above seven feet 1.10 per sq. ft. 8. Makrana Kumari White Length one foot to two feet 0.85 per sq. ft. Base Length above two feet up 1.30 per sq. ft. to seven feet Length above seven feet 1.40 per sq. ft. 9. Rajasamand/ Morwad/ Length up to two feet 1.30 per sq. ft. Agariya Marble Grade A Length above two feet 2.10 per sq. ft. 10. Rajasamand/ Morwad/ Length up to two feet 0.90 per sq. ft. Agariya Marble Grade B Length above two feet 1.45 per sq. ft.

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11.

12. 13. 14.

15. 16. 17. 18.

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. Katni, Majoli, Wonder and Oman Red Marble Grade A Katni, Majoli, Wonder and Oman Red Marble Grade B Imported Italian Marble Satwaria Other than Italian Satwaria All other types of marble not specified herein All type of Granite Granite Jaisalmer (Lakha Red) / Granite South Indian Granite Jalore / Deogarh and others

Length up to two feet Length above two feet

0.75 per sq. ft. 1.10 per sq. ft.

Length up to two feet Length above two feet Length up to two feet Length above two feet All Size

1.70 per sq. ft. 2.00 per sq. ft. 1.50 per sq. ft. 1.75 per sq. ft. 60.00 per sq. ft.

All Size

9.00 per sq. ft.

More than one square foot

1.30 per sq. ft.

Length upto two feet Length above two feet

1.80 per sq. ft. 4.50 per sq. ft.

Length above two feet

3.25 per sq. ft.

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:-

S.No. 1 1. 2. 3. 4.

5.

6.

7.

8.

9.

LIST Item 2 Other than filter cigarettes, of length not exceeding 60 mm

Rate of tax 3 1

Rs. 650 thousand Other than filter cigarettes, of length exceeding 60 mm but not 2 Rs. 800 exceeding 65 mm thousand Other than filter cigarettes, of length exceeding 65 mm but not 3 Rs. 1900 exceeding 70 mm thousand Filter cigarettes of length (including the length of filter, the length of 4 Rs. 650 filter being 11 mm or its actual length whichever is more) not thousand exceeding 60 mm Filter cigarettes of length (including the length of filter, the length of 5 Rs. 850 filter being 11 mm or its actual length whichever is more) of length thousand exceeding 60 mm but not exceeding 65 mm Filter cigarettes of length (including the length of filter, the length of 6 Rs. 1450 filter being 11 mm or its actual length whichever is more) exceeding thousand 65 mm but not exceeding 70 mm Filter cigarettes of length (including the length of filter, the length of 7 Rs. 2000 filter being 11 mm or its actual length whichever is more) exceeding thousand 70 mm but not exceeding 75 mm Filter cigarettes of length (including the length of filter, the length of 8 Rs. 2500 filter being 11 mm or its actual length whichever is more) exceeding thousand 75 mm but not exceeding 85 mm Cigarettes of any other length not covered under serial no. 1 to 8 9 Rs. 2600 above thousand

per per per per

per

per

per

per

per

1

Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575 per thousand Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 700 per thousand 3 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1650 per thousand 4 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575per thousand 5 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 725 per thousand 6 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1250 per thousand 7 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1750 per thousand 8 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 2150 per thousand 9 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 2250 per thousand 2

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