In pursuance of clause (i) and (iii) of sub-rule (1) of rule 53 of the Rajasthan Value Added Tax Rules, 2006 read with sub-section (1) of section 79 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), and in supersession of all the notifications issued in this behalf, the State Government being of the opinion that it is expedient in the public interest so to do, hereby notifies the following goods for the purposes of said clauses, namely:

1. All kinds of furniture including moulded furniture.

2. All kinds of lubricants.

3. All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberised coir mattresses.

4. All kinds of toilet & washing soap and detergents.

5. Omitted w.e.f. 9-3-10.

6. All types of bearings.

7. All types of sanitary goods including sanitary pipes and fittings.

8. All types of electrical goods including UPS and CVTS.

9. Omitted w.e.f. 9-3-10

10. Butter & Deshi Ghee.

11. Computers, its softwares, floppies and parts.

12. Cooling equipments including air conditioners and refrigerators.

13. Copper in all its forms including wires.

14. Dry fruits including Clove, Cardamom, Pepper and betel nut.

15. Raw or refined edible oil and Hydrogenated vegetable oil.

16. Electronic items including TV, VCR, VCP.

17. Omitted w.e.f. 9-3-10.

18. Iron & Steel as defined under Section 14 of the CST Act.

19. Parts of Automobile & Tractor except when used in manufacturing of automobiles or tractors.

20. Pan massala, Gutkha and Churi.

21. Paints, varnishes, colour and dyes.

22. Timber, ply woods, Nuwood and Laminated sheets.

23. Omitted w.e.f. 9-3-10.

24. Tele-communication and sound transmitting equipments including Cellular & Cordless telephone, Fax and Pagers.

25. Tea.

26. All types of yarn, whether cotton, woollen or synthetic.

27. Metallic Utensils.

28. All types of crockery.

29. Omitted w.e.f. 9-3-10.

30. Plastic goods, PVC granules except when used as raw material for production of plastic goods.

31. Rubber and goods made of rubber.

32. All kinds of paper and paper products including exercise books.

33. All kinds of tiles.

34. Omitted w.e.f. 9-3-10.

35. Omitted w.e.f. 9-3-10.

36. Rice.

37. Omitted w.e.f. 9-3-10.

38. All kinds of foot-wear.

By Order of the Governor,

S.S. Rajawat,

Deputy Secretary to Government