In exercise of the powers conferred by sub-section (7) of section 4 of the Rajasthan Value Added Tax Act, 2003 (Rajasthan Act No. 4 of 2003), the State Government, hereby notifies, drugs and medicines as mentioned at S.No. 43 of schedule-IV appended to the Act, Dietary supplements including nutritional supplements, protein supplements, health food, tooth pastes, soaps and creams as manufactured by pharmaceutical industries under license issued under the Drugs and Cosmetics Act, 1940 (Act No. 23 of 1940), to be the goods for which option can be exercised by a registered dealer who imports in to or manufacturers these goods in the State, to pay tax on maximum retail price (MRP) of such goods.

This shall have effect from April 1, 2006.