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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
SCHEDULE IV : Goods Taxable at 4%

SCHEDULE IV

[See section 4]

Goods Taxable at 4%

S.No. Description of Goods Rate of Tax Conditions, if any.
1 2 3 4
1. Agricultural implements other than mentioned in Schedule-I. 4  
2. All equipments for communications such as, private branch exchange (PBX) and Electronic Private Automatic Branch Exchange (EPABX) and components and part thereof 4  
3. All intangible goods like copyright, patent, REP license etc. 4  
4. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles and refractory monolithic. 4  
5. All metal castings 4  
6. All types of yarn other than cotton and silk yarn in hank and sewing thread and waste. 4  
7. All utensils including pressure cookers/ pans except utensils made of precious metals. 4  
8. Animal shoe nails 4  
9. Appalam, vadam and vathal 4  
10. Arecanut powder and betel nut 4  
11. Article made of rolled gold and imitation jwellary 4  
12. Atukulu 4  
13. Bamboo 4  
14. Bamboo matting 4  
15. Bearings 4  
16. Bed sheet, pillow cover and other textile made-ups. 4  
17. Beedi leaves and Tendu leaves 4  
18. Beehive 4  
19. Beltings 4  
20. Bicycles, tricycles, cycle rickshaws and parts, components, accessories, tyres and tubes thereof 4  
21. Bio-fertilizers and Micronutrients also plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc. 4  
22. Bitumen 4  
23. Bone meal 4  
24. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials) 4  
25. Bukhari 4  
26. Candles 4  
27. Capital goods means plant and machinery including parts and accessories thereof. 4  
28. Centrifugal, mono-bloc 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. 4  
29. Chemical fertilizers and pesticides. 4  
30. Chikon Products. 4  
31. Clay including fireclay, fine china clay, ball clay 4  
32. Coal tar 4  
 33. Coconut fibre 4  
34. Coconut in shell and separated kernel of coconut other than kopra 4  
35. Coffee beans and seeds, cocoa pod and beans, green tea leaf and chicory 4  
36. Coir and Coir products excluding coir mattresses 4  
37. Combs 4  
38. Computer stationery 4  
39. Cotton and cotton waste 4  
40. Crucibles 4  
41. Cups, glasses, plates, forks and spoons made of paper, plastic or thermocol. 4  
42. Declared goods as specified in Section 14 of the Central Sales Tax Act., 1956 4  
43. Drugs and medicines including vaccines, syringe and dressings medicated ointment produced under drugs licence, light liquid paraffin of IP grade. 4  
44. Edible oils and oil cake 4  
45. Electrodes 4  
46. Embroidery or zari articles, that it to say, imi, zari, kasab, salma, dabka, chumki, gota sitara, naqsi, kora, glass bead, badla,. 4  
47. Exercise book, graph book, and laboratory note book 4  
48. Feeding bottles, nipples 4  
49. Ferrous and non-ferrous metals and alloys, non-metals, such as aluminum, copper, zinc and extrusions of those. 4  
50. Fibres of all types and fibre waste. 4  
51. Flour, Atta, Maida, Suji, Besan etc. 4  
52. Fly ash 4  
53. Fried grams 4  
54. Gabba 4  
55. Gur, jaggery and edible variety of rub gur 4  
56. Gypsum 4  
57. Hand pumps and spare parts and fittings 4  
58. Handmade safety matches 4  
59. Hawan samagri including agarbatti, sambrani 4  
60. Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower, 4  
61. Honey 4  
62. Hose pipe and fittings thereof 4  
63. Hosiery goods 4  
64. Bran of cereals 4  
65. I.T. products as specified in Part-A of this Schedule. 4  
66. Ice 4  
67. Incence sticks commonly known as agarbati, dhupkathi or dhupbati. 4  
68. Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibre cable) 4  
69. Industrial Inputs as specified in Part-B of this Schedule 4  
70. Insulators 4  
71. Kangri 4  
72. Kattha 4  
73. Kerosene oil sold through PDS 4  
74. Kerosine lamp/ hurricane lantern, kerosene wick stove, kerosene pressure stove, petro-max pressure lamp, galss chimney and petro-max gas mantle and accessories and parts thereof. 4  
75. Khandasari 4  
76. Khoya/ Khoa 4  
77. Knitting wool 4  
78. Lai 4  
79. Lac and chapadi. 4  
80. Lignite 4  
81. Lime, Lime stone, clinker and dolomite. 4  
82. Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa OlefinSulphonate 4  
83. Loi 4  
84. Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus. 4  
85. Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis. 4  
86. Medical equipment / devices and implants. 4  
87. Mekhla Chaddar 4  
88. Moulded plastic footwear, hawai chappals and straps thereof 4  
89. Murmuralu, pelalu, atukulu 4  
90. Newars 4  
91. Non-mechanised boats 4  
92. Nuts, bolts, screws, fasteners, Fittins 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, cottor 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, (8) wire mesh and metal mesh 4  
93. Oil seeds 4  
94. Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms. 4  
95. Packing Material 4  
96. Paddy, rice, wheat and pulses in whole grain, split or broken form 4  
97. Paper, newsprint, paper board and waste thereof 4  
98. Pattu 4  
99. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes, 4  
100. Pizza bread 4  
101. Plantain leaves 4  
102. Plastic granules, plastic powder, master batches and scrap 4  
103. Porridge 4  
104. Printed materials including diary, calendar etc. 4  
105. Printing ink excluding toner and cartridges. 4  
106. Processed meat, poultry and fish 4  
107. Processed or preserved vegetables and fruits including fruit jam, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise) 4  
108. Pulp of bamboo, wood and paper 4  
109. Quandakari 4  
110. Rail coaches, engines and wagons and parts thereof. 4  
111. Rattan, reed (in Malayalam) 4  
112. Readymade garments 4  
113. Renewable energy devices and spare parts 4  
 114. Rice bran 4  
115. River sand excluding bajari 4  
116. Sabai grass and rope 4  
117. Safety matches 4  
118. Sattu 4  
119. Sewing machines, its parts and accessories 4  
120. Ship and other water vessels 4  
121. Silk fabrics excluding handloom silk fabric, not covered under Schedule I. 4  
122. Sirali, bageshi, barroo, date leaves, baskets, handmade sooma and germa, made only of bamboo 4  
123. Skimmed milk powder and UHT milk. 4  
124. Solvent oils other than organic solvent oil. 4  
125. Spectacles, parts and components thereof, contact lens and lens cleaner 4  
126. Spices (when sold in unmixed form whether loose or in packages) including cuminseed, aniseed, turmeric, dry chilies, dhaniya, methi, ajwain, suwa, amchoor, asaliya, kathodi and hing (Asafoetida). 4  
127. Sports goods excluding apparels and footwear 4  
128. Stainless Steel sheets 4  
129. Starch and sago 4  
130. Sugar not covered under Schedule I 4  
131. Sweatmeat (Deshi) 4  
132. Tamarind, tamarind seed and powder 4  
133. Tapioca 4  
134. Tea 4  
135. Textile and fabrics not covered under Schedule I.    
136. Tobacco not covered under Schedule I. 4  
137. Tools 4  
138. Toys excluding electronic toys 4  
139. Tractors including parts, accessories and tyre-tube thereof. 4  
140. Transformers 4  
141. Transmission towers 4  
142. Umbrella, garden umbrella and parts thereof 4  
143. Unprocessed green leaves of tea 4  
144. Used cars. 4  
145. Vanaspati (Hydrogeneted Vegetable Oil) and Deshi Ghee 4  
146. Vegetable oil including gingili oil and bran oil 4  
147. Wet dates 4  
148. Willow vicker 4  
149. Wooden crates 4  
150. Writing Ink 4  
151. Writing Instruments, geometry boxes, colour boxes , crayons and pencil sharpeners 4  
152. Gulkand and gulabjal 4