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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
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SCHEDULE I

[See sub-section (1) of section 8]

GOODS EXEMPT FROM TAX

S.No. Description of Goods Conditions, if any
1 2 3
1

Agricultural implements manually operated or animal driven or tractor or power driven, spare parts and accessories thereof , namely,  
(a) Ordinary Agricultural implements : 1. Hand Hoe (Khurpa or Khurpi), 2. Spade, 3. Gandasa, 4. Pick i.e. khudali, 5. Axe, 6. Khanta, 7. Belcha, 8. Patela, 9. Hand-driven chaff cutters and their parts (except bolts, nuts and springs), 10. Sickle, 11. Beguri, 12. Hand-wheel hoe, 13. Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear, sprinkler, rake, 14. Sprayer, duster and sprayer-cum-duster, 15. Soil injector, 16. Jandra, 17.Wheel barrow, 18. Winnowing fan or winnower,19. Dibbler, 20. Puddler, 21. Fertilizer seed broadcaster, 22. Maize Sheller, 23. Groundnut decorticator, 24. Manure or seed screen, 25. Flame gun, 26. Seed grader, 27. Tasla (includes Ghamela, Tagari and Parat, made of ferrous metal, 27A. Crowbar (sabbal); 28. Tangli., 29. Sprayer; 30. Parts and accessories specific to the sprinkler system and drip irrigation system including pipes which are used exclusively for sprinkler and drip system (but not used for ordinary works as carriage pipes).
(b) Animal driven agricultural implements :

1. Plough including disc-plough, 2.Teeth of the plough, 3. Harrow, 4.Cultivator, 5.Seed drill, fertilizer drill, seed-cum-fertilizer drill, 6.Tiller with or without seeding attachment, 7. Land-leveller or scoop, 8.Chaff cutters and their parts (except bolts, nuts and springs), 9. Axles and rims of animal-driven vehicles, 10. Persian wheel and spare parts, 11. Roller, 12. Yoke, 13. Planter, 14. Plank or float, 15. Ridger, 16.Ditcher, 17. Bund former, 18.Thrasher or palla, 19. Transplanter, 20. Reaper, 21.Mower, 22.Sugar cane crusher, 23. Cane juice boiling pan and grating, 24. Cart.

(c) Tractor or power driven Agricultural Implements : 1. Thrasher 2. Chaff Cutters and their parts (except bolts, nuts and springs) 3. Winnower 4. Disc Plough 5. Cultivator 6. Harrow 7. Tillers with or without seeding attachments 8. Seed drills 9. Land levelers 10. trolley of tractor.  
2 Aids and implements used by handicapped persons/ Artificial Hearing Aids, Artificial Limbs, Audiometer, Braille writer, Braille Typewriter, Braille Shorthand Writer, Braille frame, Braille Instrument, Braille Thermometer, Braille Lactometer, Braille Barometer, Braille printing machine, Braille paper, Braille books, Braille slate and Braille watch, Crutches and calipers for disabled persons, Speech trainer, Tricycle used by disabled persons, Wheeled chair used by disabled persons.  
3 Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, gwar churi, gwar korma, supplement and husk cereals and pulses, bran of wheat, concentrates and additives and de-oiled cake.  
4 Betal leaves  
5 Books and periodicals and journals including maps charts and globe  
6 Charcoal  
7 Coarse grains namely maize, jowar, bajra and flour thereof.  
8 Condoms and contraceptives  
9 Cotton and silk yarn in hank  
10 Charkha, Amber Charkha, Handlooms and their parts and accessories Handloom fabrics and Gandhi Topi, All khadi garments/ goods and made ups.  
11 Curd, Lussi, butter milk and separated milk.  
12 Electrical energy  
13 Earthen pot  
14 Fire wood except Casuarina and Eucalyptus timber,and solid briquettes made of agricultural waste.  
15 Fresh milk and pasteurized milk other than UHT milk and skimmed milk powder  
16 Fresh plants, saplings and fresh flowers including mahua flowers.  
17 Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds  
18 Fresh vegetables and fruits  
19 Garlic, ginger, dried vegetables e.g. kair, sangari but excluding chilies, when not sold in sealed containers.  
20 All types of bangles (except those made from precious metals), lac, its dana and products, chapadi, bairja and glass chattons.  
21 Human Blood and blood plasma  
22 Indigenous handmade musical instruments, components and parts thereof  
23 Kumkum, Bindi, Alta and Sindur, mahawar, mehandi leaves and its powder, kajal, surma, hair pins, hair band, hair clip (other than that of precious metals), rubber band, safety pin, Chutila  
24 Meat, fish, prawn and other aquatic products when not cured or frozen, eggs, livestock and animal hair  
25 National flag  
26 Organic manure  
27 Non-judicial stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt. rupee note and cheques.  
28 Raw wool and wastre thereof.  
29 Semen including frozen semen  
30 Slate and slate pencils  
31 Silk worm laying cocoon and raw silk.  
32 Tender green coconut and watery coconut.  
33 Toddy, Neera and Arak  
34 Bread (branded or otherwise) Excluding pizza bread  
35 Salt (branded or otherwise)  
36 Water other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized water and water sold in container.  
37 Pappad, Bari and Mangori  
38 Goods taken under customs bond for re-export after manufacturing or otherwise  
39 Textile and fabric on which additional excise duty was leviable but exempted by the Government of India.  
40 Tobacco on which additional excise duty was leviable but exempted by the Government of India.  
41 Sugar on which additional excise duty was leviable but exempted by the Government of India.  
42 Kirpan  
43 Prasdam by religious institutions panchamritam, namakatti and vibhuti.  
44 Rakhi and Sacred thread commonly known as yagyopavit, harmala (mala made of cotton / silk / zari yarn), mod, turra, kalangi,embroidery or zari articles, that is to say, imi, zari, kasab, salama, dabka, chumki, gota, sitara, naqsi, kora, glass bead, badla and mangalsutra.  
45 Religious pictures not for use as calendar religious pictured tiles, Panchang, and Idols of deities made of stone or marble.  
46 Chalk stick, Takhti and unbranded school bags upto Rs. 200/-  
47 Idols made of clay or plaster of paris and Clay lamps  
48 Muddhas made of sarkanda, moonj, ban and its rope & basket, phool buhari jhadoo and Unbranded broomsticks  
49 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, kheel, murmura, poha parched gram and makki ka poha  
50 Husk including groundnut husk  
51 Leaf plates and cups-pressed or stitched  
52 Kites, manja and charkhi.  
53 Kuttu, Singhada, Rajgira including atta thereof, Sanwakhya and Sabudana.  
54 Loban, dhoop, handmade agarbatti, deepak, pooja ki ghanti, pooja ka chopda, shankh, roli and moli.  
55 Handicrafts including blue pottery and puppets.  
56 Seeds of grass, vegetables seeds certified by, seeds certified by the certification agency under the Seeds Act, 1966 (54 of 1966), when sold in sealed bags or containers.  
57 Rajasthani audio / video music cassettes including CD and DVD.  
58 Rubber/plastic/rexine footwear having maximum retail price less than Rs. 200/- per pair provided that the MRP is indelibly marked or embossed on the footwear itself and Deshi Jootiyan.  
59 Razai up to Rs. 750 / - and razai cover up to Rs. 150/- per item.  
60 All kinds of stone sludge, stone slurry, fly ash and the manufactured items having individually or jointly a minimum 50% in the contents of such manufactured products but in case of manufacturing of bricks this limit shall be 25% or more in its contents.  
60A asbestos cement sheets and bricks having contents of fly ash 25% or more by weight. (1) The goods shall be entered in the Registration Certificate of the selling dealer;

(2) The exemption shall be for such goods, manufactured by the dealer who commences commercial production in the State by 31.12.2006.

(3) The exemption shall be available up to 23.01.2010.

61 Country liquor, Indian Made Foreign Liquor and Beer.  
62 Cottonseed oil cake. Subject to the condition of entry in Registration Certificate of the selling dealer.
63 Old jute bags and old HDPE bags. Subject to the condition of entry in Registration Certificate of the selling dealer.
64 Deleted.  
65 Toys upto Rs. 300/- per item but excluding all kinds of electronic toys.  
66 Blood bags.  
67 Mica  
68 Pillow cover up to Rs.25/- per item.  
69 Articles of marble up to Rs. 300/- per item.  
70 Niwar made of cotton.  
71 Saree fall.  
72 Products and medicines manufactured in the Goshalas from Gobar and Gomutra.  
73 Bura and mishri.  
74 Makhana, Batasha and Sugar Toys. Subject to entry in Registration Certificate of the selling dealer
75 Bio-fertilizers.  
76 Incense sticks commonly known as agarbatti, dhupkathi or dhupbatti.