THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification S. O. 263 No. F. 12 (23) FD/TAX/2015-199-Dated 9th March, 2015

In exercise of the powers conferred by sub-section (5) of section 4 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in Schedule V appended to the said Act, with immediate effect, namely :-

AMENDMENTS

In Schedule V appended to the said Act,-

(i) for the existing expression "Goods Taxable at 14%" the expression "Goods Taxable at 14.5%" shall be substituted.

(ii) in column number 3, for the existing expression "14" wherever occurring, the expression "14.5" shall be substituted.

(iii) in column number 2 against serial number 3, the existing expression"and aluminum containers for compressed gas or liquefied gas" shall

be deleted.

(iv) the existing serial number 11 and entries thereto shall be substituted, by the following, namely:-

Tooth brush

14.5

(v) in column number 2 against serial number 14, in the item number (ii), the existing expression " poles and" shall be deleted.

(vi) in column number 2 against serial number 16, the existing item number (v) shall be substituted by the following, namely:-

16	(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

(vii) in column number 2 against serial number 16, the existing item number (xix) and entries thereto shall be deleted.

(viii) in column number 2 against serial number 18, in the item number (i), for the existing expression "(Excluding oil based washing soap in

any form or packaging having maximum retail price less than Rs. 60/- per Kilogram)", the expression "(Excluding the items as mentioned in column number 2 against serial number 168 of Schedule IV)" shall be substituted.

(ix) in column number 2 against serial number 18, the existing item number (ii) shall be deleted.

(x) in column number 2 against serial number 21, the existing item number (i) shall be substituted by the following, namely:-

(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.

(xi) in column number 2 against serial number 21, in the item number (vii), the existing expression " transistor, radio," shall be deleted.

(xii) the existing serial number 24 and entries thereto shall be substituted, by the following, namely:-

Mechanised floor wipers and floor mops

14.5

(xiii) the existing serial number 31 and entries thereto, shall be deleted.

(xiv) the existing serial number 36 and entries thereto, shall be deleted.

(xv) the existing serial numbers 44 and entries thereto, shall be deleted.

(xvi) in column number 2 against serial number 49, the existing item number (ix) and entries thereto shall be deleted.

(xvii) The existing serial number 57 and entries thereto, shall be substituted by the following, namely:-

Rope and rassi, iron ropes including twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastic but excluding rope and rassi made of natural fibre, cotton and plastic

14.5

(xviii) the existing serial numbers 62 and entries thereto, shall be deleted.

(xix) in column number 2 against serial number 69, for the existing expression "excluding solar and LED torch", the expression "excluding solar torch" shall be substituted.

By Order of the Governor

(Aditya Pareek)

Joint Secretary to Government