rajasthan vat

8/9/2019 Rajasthan Vat

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*i, oo9ed food except as provided in entr( Ho. /0/ of Schedule-IV.*ii, Ice-cand( ice-ca9e ice cream ice-;ell( fro@en dessert 9ulC Ice cream cone. *iii,

hocolates and other food preparations containin' cocoa.*iv, Branded "a9er( products includin' all varieties of coo9ies pastries patties "iscuitsca9e sold under"rand name re'istered or applied for under the !rade ar9s Act $444.*v, Pi@@a "ur'ers ham"ur'ers sandwich hot do' nu''ets.

*vi,Bevera'es includin' co:ee drin9s hot and cold instant co:ee espresso co:ee ice teamil9 sha9es thic9 sha9es ice-cream sha9es pac9ed avoured mil9 pac9ed fruit drin9pac9ed fruit ;uice *excludin' "evera'es speciCcall( mentionedin an( other Schedule,.

*vii, orn a9es wheat a9es 9ur9ure popcorn and such articles. *viii,hips when sold under "rand name re'istered or applied for under !rade ar9 Act $444

*ix,Branded confectioner( includin' to:ee chocolate chewin' 'um "u""le 'um and thefro@en confectioner( su'ar cand( havin' lessthan 40% su'ar contents and li9ewise sold under "rand name re'istered or applied forunder the !rade ar9s Act $444. *x, 5atmeal custard powder concentrate of drin9s and food "a9in' powder mil9 food for"a"ies ice cream powder instant soups noodles pastas vada mix dosa mix Idli mix'ula" ;amun mix Ice cream mix and soft( mix manchurian mix ;al;eera mix chocolatesauce and other chinese eata"le mix and tinned or pac9ed read( to eat items.

*xi, ocoa paste and cocoapowder. *xii, Vine'ar of allt(pes. *xiii,

ar'arine ta"le mar'arine ve'eta"le "a9er( mar'arine ma(onnaise salad dressin'"read improver ca9e 'el edi"le 'elatin fruit oils li9e'rape oil oran'e oil lemon oil limeoil carrot oil leaves oil such as mint oil curr( leaf oil.

*xiv, !omato puree 9etchup sauces in all form andvarieties.roc9er( of all 9inds includin' china ware 'la@e earthen ware and articles made of

porcelain and 'lass ware.*i, >eter'ents whether in ca9e li uid or powder form toilet soap paper soap all 9inds ofcleanin' powders and li uids whether medicated or notlaundr( "ri'hteners stain "usters stain removers and "leachin' a'ents alcoholic toiletr(preparations.*Excludin' oil "ased washin' soap in an( form or pac9a'in' havin'maximum retail price less than +s.10F- per 8ilo'ram,. *ii, !oilet paper and toilet tissuepaper. *iii, All t(pes of oor cleaner and toilet cleaner includin'-antisepticF 'ermicidalFdisinfectant oor cleaner and toilet cleaner



?irewor9s and crac9ers of all 9inds includin' coloured matches.?loor coverin's made of plastic ru""er or an( other s(nthetic material.?loor wipers and oor mops of all t(pes.

?ur s9in with fur and articles made of fur and s9in.

*i, >oors windows section windows ventilatorspartitions stands railin's 'rills 'rill sectionsladders 'ates channel 'ates and structures madeof an( material.*ii, Loc9s of all t(pes and varieties furniture loc9s'ate loc9s shutter loc9s padloc9s safet( loc9s and 9e(s. *iii, 7(draulic door closers. *iv,?i"er 'lass sheets C"er 'lass articles and C"er 'lass tape.

*v, Glass 'lass sheets mirror articles made of 'lass 'lass pavin' "loc9s 'lass sla"s'lass "ric9s 'lass cu"es 'lass tiles safet( 'lass re ectin' ornot tou'hened 'lass laminated 'lass and multiple walled insulatin' units of 'lass*excludin' item speciCcall( mentioned in an( other Schedule,. *vi, eramic tiles. *vii,Articles of as"estos-cement and cellulose C"re cement excludin' articles mentioned inan( other Schedule. *viii,G(psum "oard and other false ceilin' material.*ix, Articles made of stone includin' stone frame andarticles of artiCcial stone.*x,E uipments for sca:oldin' shutterin' or pitproppin'

*i, >uplicatin' machines photo cop(in' machines of all t(pes includin' duplicators an(other apparatus for o"tainin' duplicate copies cartrid'es and parts and accessoriesthereof.*ii, Lamination machine and spiral "indin' machine. *iii, Bar codin' machine. *iv, Bio-metric machine EPB s(stem time punchin' machine and electrical paper cuttin'machine.*v, E uipments and apparatus includin' fran9in' address-printin' ta"ulatin' salesre'ister *v,e uipments and apparatus includin' fran9in' address-printin' ta"ulatin'sales re'ister machine cash re'ister machine che ue or draft writin' machineaccountin' machine statistical machine indexin' machine card punchin' machinepaper shreddin' machines and fax machine.

*i, Electric "ul"s tu"e li'hts "allasts for dischar'e lamps or tu"es and parts thereofother t(pe of li'hts such as chandeliers han'in' li'hts ta"lelamps false ceilin' li'htsconcealed li'hts 'ate li'hts 'arden li'hts decorative li'hts hi'h mast li'hts searchli'hts spot li'hts and parts thereof *excludin' ?L K LE> "ul"s,.*ii, Electric fan fresh airfan exhausts fan ca"in fan ta"le fan pedestal fan railwa( carria'e fan and aircirculators.

*i, ?ootwear made of leather.*ii, ?ootwear made of material other than leather *excludin' hawai chappals and strapsexclusivel( moulded plastic footwear and footwear havin' maximum retail price less than+s. &00F- per pair and desi



Gases li ueCed or not other than those speciCcall( mentioned in an( of the Schedules.

Gift articles decorative articles shields mementoes.>iesel 'enerator set alternator of all 9inds and parts thereof.Glow si'n "oards and neon si'n "oards.

Life-;ac9ets and life-"elts.

Li ueCed petroleum 'as *other than domestic use,.

?urniture made from an( material whether sold in assem"led form or unassem"ledform "ut read( to assem"le whether Cnished or unCnished or semi Cnished *includin'oNce furniture and plastic moulded furniture "ut excludin' mudhas made of sar9andas,.Explanation6- slotted an'les 'ussets plates panels and strips which when assem"ledform furniture or e uipments shall "e deemed to "e furniture or oNce e uipments as thecase ma( "e for the purpose of this item.

Gas 'e(sers 'as stoves coo9in' ran'e 'as "hatti and other stoves "urners 'as capre'ulators 'as compressor 'as tu"es 'as valves and other parts and accessoriesthereof.

*i, 7ealth Ctness and '(mnastics e uipments. *ii,?at losin' "elts "od( vi"ratin' items

acupressure machines mornin' wal9er and such items.Insulated wares and such other items used at the time of sale for the convenience of thecustomers includin' carr( "a's.8itchen ware includin' 'lass ware heat resistant coo9ware non stic9 coo9warecasserole made of an( material and modular 9itchen and "as9ets thereof.

Lifts elevators hoists and escalators whether operated "( electricit( h(draulic powermechanical power or steam.

*i, Lu"ricant oil 'rease "ra9e oil and coolant.*ii, Lu"ricatin' preparation includin'cuttin' oil nut- "olt release preparations anti rust or anti corrosion preparationsand mould release preparations "ased on lu"ricants and preparation of a 9ind used for theoil and 'rease treatment.

*i, attresses of coir or "onded ru""er or foam or sprin's air and foam pillowsfeather Clled pillows pou:es and cushions and sleepin' "a's.*ii, All t(pes of sheets made of foam or plastic foam or an( other s(nthetic foam andarticles made thereof "ut excludin' pac9a'in' material *Su"stituted vide HotiCcation Ho?.$/*&4,?>F!axF/0$)-24 dated 0-02-/0$),



etal detectors mine detectors and safet( e uipments.

os uito net "ird net Csh net.

usical instruments not speciCed in an( other Schedule.

Hatural and s(nthetic essential oils not speciCed in an( other Schedule.

*i, easurin' devices whether electronic or non-electronic includin'*a, Vernier calipers screw 'au'e depth 'au'e coatin' thic9ness 'au'e dial indicatormituto(a c(linder 'au'e precision thread rin' 'au'e precision plu' 'au'e colourcomparatorindustrial thermometers and parts and accessories thereof.*", >ippin' measures pourin' measures conical measures c(lindrical measures.*c, eter scales measurin' tapes surve( chains "ut excludin' items mentioned in

Schedule IV.*ii, surve(in' instruments and appliances includin' photo'rammetrical surve(in'h(dro'raphic oceano'raphic h(drolo'ical meteorolo'ical or 'eoph(sical instrumentsand appliances ran'e Cnders theodolites and tachometers.*iii, ScientiCc instruments and la" e uipments li9e optical instruments electricalinstruments scientiCc "alance acoustic instruments and mechanical instruments li9emicroscopes direction Cndin' compasses other navi'ational instruments and apparatusInstruments and appliances for aeronautical or space navi'ation echo soundin'instruments telescopic si'hts for Cttin' to arms periscopes lasers other than laserdiodes excludin' items mentioned in an( other Schedule. *iv, Binoculars monocularopera 'lasses optical telescope astronomical instruments microscopes opticallenses*excludin' lenses used in spectacles,

eters includin' electric power meter water meter fare meter 'as meter outsidemicro meter volt meter ammeter pedo meter etc.

*i, os uito repellents of all 9inds includin' electric or electronic devices for thispurpose and their reClls thereof.*ii, oc9roach 9iller mos uito 9iller rat 9iller and such items. *iii, os uito and ( 9illere uipment. *iv, Li'ht traps and pheromone traps.

Hame-plates illuminated name plates address-plates si'n-plates illuminated si'nsand similar plates num"ers letters and other s(m"ols of an( material.

*i, Paints enamels cement "ased water colours dr( distempers oil "ased distempersemulsion paints includin' acr(lic and plastic emulsion paints lac uers includin' celluloselac uers varnishes all t(pes of s(nthetic adhesives all t(pes of polish "ale oil whiteoil dou"le "oiled linseed oil all 9inds of paint removers and all 9inds of wall papers.*ii, ?rench polish "ituminous and coal-tar "lac9s. *iii, ellulose lac uers nitro-celluloselac uers and auto lac uers in an( form. *iv, All 9ind of thinners and diluents includin'

natural and s(nthetic dr(in' and semi-dr(in' oils such as dou"le "oiled linseed oil "lownlinseed oil stand oil sulphurised linseed oil parilla oil whale oil and !un' oil. *v, Gla@iersputt( 'raftin' putt( resin cements caul9in' compounds and other mastics painter sCllin's non-refractor( surfacin' preparations for facades indoor walls and false ceilin'.*vi, Primers of all 9inds. *vii, =all putt(. *viii, Paint rollers and paint 'un. *ix, A"rasivepaper *re'mal,.



Pan chutne( mouth fresheners menthol peppermint and such articles.

Sanitar( nap9ins "a"( nap9ins freshener tissue nap9ins and diapers of all 9inds.

Polish polish cream wax polish and other similar preparations *excludin' wax,*i,Polish and creams for leather footwear stone wood furniture oors coachwor9'lass metal scourin' pastes powders and similar preparations. *ii, Shoe whitenerand colourant. *iii, ar polish car shampoo and scratch remover.

*i, Plastic 'oods sold under "rand name re'istered or applied for under the !rade ar9sAct $444. *ii, n"randed plastic household 'oods of value a"ove +s /00F-.*iii,Plastic 'rill of all 9inds.

*i, Pl( and pl(wood ush door hard "oard card "oard 'rass "oard >? "oard particle"oard "loc9 "oard insulation "oard laminated "oard "atten "oard hard or soft wallceilin' oor "oard and similar "oard of wood of all 9inds whether or not containin' an(material other than wood*ii, All t(pe of veneers

*iii, Linoleum and laminated sheets such as sunmica formica decolam and the li9e.*Su"stituted vide HotiCcation Ho ?.$/*&4,?>F!axF/0$)-24 dated 0-02-/0$),

Peram"ulator includin' push chair for "a"ies and spare parts accessories andcomponents thereof.*i, Plant and machiner( of all 9inds wor9ed "( electric power nuclear powerh(dro-d(namic and steam power diesel or petrol furnace oil 9erosene coal includin'co9e and charcoal and an( other form of fuel or power and parts and accessories thereof*excludin' 'oods speciCcall( mentioned in an( other Schedule,.*ii, 7ot mix plant paver Cnishin' machine and road roller.

+ollin' shutters and collapsi"le 'ates whether operated manuall( mechanicall( orelectricall( and their parts.+ope and rassi iron ropes includin' twine corda'e ropes and ca"les whether or notplaited or "raided and whether or not impre'nated coated covered or sheathedwith ru""er or plastic *excludin' rope made of natural C"er,.

+u""er products s(nthetic ru""er products and products made of mixture ofnatural ru""er and s(nthetic ru""er not mentioned in an( other Schedule.

S! !ue 6 de o) 6 r%le, s!o"e, 6e! l "d "4 o!her 6 !eri l &e;cludi"idols o) dei!ies 6 de o) s!o"e or 6 r%le or cl 4 or l s!er o) ris "d cl 4l 6 s(.- (D, ,T,D ide Notifcation No F.12(5 )FD/Tax/2014- dated 30-0 -2014)

*i, Sanitar( ware of ever( description wash "asins pedestals "idets water closetpans ushin' cisterns urinals commodes sin9s and "ath tu"s of all material. *ii, All9ind of "ath Cttin's and Cxtures taps valves and coc9s showers mixtures and other"athroom accessories and parts thereof.



Saccharine.Sheet of pvc includin' pvc sheet printed with desi'n.Securit( s(stems cctv-camera infra-red camera and apparatus GPS and trac9in's(stems Cre alarm and theft alarm.Stron' room or vault doors and ventilators armored or reinforced safes stron' "oxes anddoors cash chests cash or deed "oxes wall co:ers safe deposit loc9ers loc9er ca"inets

and steel almirah.Suit cases "rief cases travellin' "a's *plastic moulded or not, dispatch cases purseshand "a's vanit( "a's vanit( cases and vanit( "oxes stroll( and soft lu''a'e articles.

*i, !alcum powder pric9l( heat powder sandalwood powder includin' their medicatedand antiseptic preparations whether allopathic a(urvedic homeopathic or unani.*ii, Shampoo of all varieties and forms hair and "od( cleanin' powder cream lotion orli uid and hair 'roomin' products includin' their medicated and antiseptic preparations

whether allopathica(urvedic homeopathic or unani.*iii, 7air oil includin' almond oil amla oil sandalwood oil and other oils li9e 9eo 9arpin

hair K care da"ur-vati9a and their medicated and antiseptic preparations whetherallopathic a(urvedic homeopathic or unani coconut oil pac9edin small containers upto /00 ml. *Su"stituted vide HotiCcation Ho ?.$/*&4,?>F!axF/0$)-24dated 0-02-/0$),*v, a9e-up articles lipstic9s nail polishes nail varnishes nail paints nail polishremovers e(e liners e(e lashes e(e and lip ma9eup reparations manicure andpedicure materials and e uipments.*vi, Personal deodorants and anti-perspirants perfumes and other "athpreparations scents snow and cream eau de colo'ne solid colo'nes complexionrou'e hair d(es K color hair Cxtures hair spra(ers hair removers hair creams andsimilar products whether medicated or not. *vii, !ooth paste tooth powderdentifrices mouth washes whether medicated or not and ton'ue cleaner.

*viii, Professional "eaut( care e uipments.*ix, Shavin' sets safet( ra@ors ra@or "lades

ra@or cartrid'es shavin' reams foam 'el soap after shave lotion. Pre-shave shavin' orafter shave preparations

!im"er and wood *excludin' tim"er of safeda adusa and Cre wood,.Explanation6- !im"er includes all 9inds of wood lo's plan9s rafters of an( si@e or variet(.

!orch li'ht and its "ul"s excludin' solar and LE> torch * Su-stituted vide NotifcationNo F.12( !"FD#$ax#2%1&')! dated ,%'%)'2%1&"



=ater puriCer water Clter of all t(pes and descriptions includin' +5 S(stem.

=ei'hin' "rid'e includin' parts and accessories thereof.

*i, !races leads 9nee pads mu@@les saddle cloths saddle "a's do' coats and the li9ewith outer surface of leatherF composition leatherF patent leather.

*ii, Ba's and cases "elts wallets satchels ;eweller( "ox articles of apparel and clothin'accessories of leatherFcomposition leather li9e ;ac9ets and 'loves mittens mitts.*iii, Articles of leatherFcomposition leather used in machiner( or mechanical appliancesor for other technical uses other than leather "eltin' for machiner(.

!(res tu"es and aps of vehicles includin' h(draulic excavators heav( loader wheelloadin' shovel and such other e uipments *other than t(res t(re tu"es and aps of"ic(cles tri-c(cles c(cle ric9shaws tractors power tillers threshers and harvesters andwheel- chairs,.

Vacuum as9s of all 9inds and descriptions includin' reClls for such as9s and thermall(insulated as9s containers and vessels includin' thermoses thermal ;u's ice "uc9etsice "oxes ice "a's tins and receptacles to 9eep food or "evera'es or other articles hot orcold and components and parts thereof.

*i, =atches cloc9s time-pieces *whether or not in com"ination with an( otherdevices, stop watches time switches mechanical-timers time-records auto printtime punchin' cloc9s time-re'isters instrument panel cloc9s of all 9inds includin' allsuch electronic devices and parts and accessories thereof. *ii, =atch "ands watch"racelets watch chains and watch straps.

=ater coolers hot-cold water dispenser and such otherproduct includin' parts and accessories thereof.

-ra( Clm and Clms and paper used in ! scan +I Sono'raph( and other medicale uipment.

oods "o! co8ered i" "4 o!her Schedule e"ded !o !he Ac!or u"der "4 "o!i@c !io" issued u"der sec!io" < o) !he Ac!. & 'stit ted ideNotifcation No F.12(5 )FD/Tax/2014- dated 30-0 -2014)



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SCHEDULE V#$See Sec!io" 1& (+

oods T ; %le ! S eci l R !es

S.No. Descri !io" o) !he oods

$ 7i'h and Li'ht Speed >iesel 5il. $3/ olasses. /0

?orei'n Li uor Indian ade ?orei'n Li uor and Beer.

0

/0

) !o"acco and its products 1&& /1

1 5pium. &02 &

3 $&

4 Air onditioner and refri'erator $&$0 ineral water and water sold in sealed containers $&

$$ Aerated water $&$/ Aviation tur"ine fuel /0$ Pan asala 1&

R !e o) T ;& (

*a, =hen sold to the dealers havin' retail o:licences issued "( Excise >epartment Governmentof +a;asthan.

*", =hen sold to the dealersFpersons not covered in*a, a"ove. (Added vide Notifcation No.F.12(!&"FD#$ax#2%%)'& dated 1,th 4une 2%1& ,

Petrol.

Goods of Special importance as speciCed in section$) of the entral sales !ax Act $4&1 e;ce ! !he

oods s eci@ed else>here i" !his Schedule ori"cluded i" Schedule-# or i" Schedule-### appended to the +a;asthan Value Added !ax Act/00 3. &Su-stituted vide Notifcation No.

F.12(!&"FD#$ax#2%%)'& dated 1,th 4une 2%1&"

All t(pes of otor Vehicles *other than tractors,includin' two and three wheelers includin' theirparts and accessories



$) /.&

$&

$1 /

$2 /

All t(pes of used motor vehicles * inserted videNotifcation No.[No.F.12( !"FD#$ax#2%1&'1 dated 1&')'2%1&"

5ilseeds (inserted vide Notifcation No. [No.F.12( !"FD#$ax#2%1&'1 dated 1&')'2%1&"

Pol(ester ?ilament Darn (inserted vide otifcationNo.[No.F.12( !"FD#$ax#2%1&' )1 dated 1 ')'2%1&"

>hani(a in whole form* i"ser!ed 8ide No!i@c !io"No. . '2&3'( D5T ;520'3-'0' D !ed '9!hAu us!, 20'1 ,



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An( amount of tax char'ed orcollected over and a"ove /percent shall also "e deposited

with the State Government andalread( deposited tax shall not "erefunded.

rajasthan vat

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