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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 including their parts and accessories, 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 of cereals and pulses, concentrates and additives.  
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.

Explanation - For the purpose of this entry 'Khadi' means any cloth woven on handloom from yarn handspun in India.

 
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.  
27A Omitted w.e.f. 09-03-10  
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, Pappad-Khar, 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 which was subsequently omitted by the Finance Act, 2011 (Central Act No. 8 of 2011) from Schedule 1 to the Additional Duties of Excise (Goods of Special Importance) Act, 1957.  
40 Omitted w.e.f 4th April, 2007  
41 Sugar on which additional excise duty was leviable but exempted by the Government of India which was subsequently omitted by the Finance Act, 2011 (Central Act No. 8 of 2011) from Schedule 1 to the Additional Duties of Excise (Goods of Special Importance) Act, 1957.  
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 school bags upto Rs. 500/-  
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, Kangani, 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 All kinds of footwear (excluding footwear made of leather) having maximum retail price less than Rs. 500/- per pair, and Deshi Jutiyan  
59 Razai, Handmade Cotton filled Gadde (Mattresses) and pillow  
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 Deleted.  
61 Country liquor   When not sold in Bar, Restaurant or Hotel.
62 Omitted w.e.f. 9-3-10 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.  
77 Guar Seed, Guar Refined Dal or split, Guar Gum Power, Dhencha and Punwad  
78 Ratanjyot  
79 Crude bio-diesel and 100% bio-diesel (B 100)  
80 Helmet  
81 Unstitched bed sheet  
82 Woven label tapes, elastic nylon / fabric tapes and laces.  
83 Tilpatti.  
84 Textile screen design.  
85 Gulkand and gulabjal.  
86 Gamchha.  
87 Blanket.  
88 Hand Cart .  
89 Gobar Gas Plant and its components including machinery used in gobar gas plants i.e.

(i) Gobar Gas Holder,

(ii) Guide Frame for Gobar Gas Holder and

(iii) Gobar Gas Burner.

 
90 Non electrically operated hand tools i.e. gurmala, karni, sawal, gunia, randa, basula, iron chhini, firma for repair of shoes, hair cutting machine, coal based iron-press and iron-wire brush.  
91 Wooden hand blocks for textile printing.  
92 ISI marked kerosene stove and wick stove.  
93 Domestic solar cooker  
94 Handmade Soap For the period from 01-04-2006 to 10.08.2006
95 Asbestos Cement Sheetsand bricks having contents of fly ash 25% or more by weight (i) For the period from 01-04-2006 to 04.07.2006 subject to entry in the Registration Certificate of the selling dealer.

(ii) For the period from 05.07.2006 to 08.03.2007 on the condition that,

(i) the goods shall be entered in the Registration Certificate of the selling dealer.

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

96 liquefied petroleum gas for domestic use.  
97 Newsprint.  
98 De-oiled rice bran.  
99 Herb, bark, dry plant, dry root commonly known as jari-booti, and dry amla.  
100 All kinds of sarees including sares made of silk fabrics and fabrics imported from outside India with or without kinds of ornamental work.  
101 Isabgul and its husk  
102 Gur, Jaggery and edible variety of rub gur.  
103 All kinds of Towels having maximum retail price upto Rs.200/- per towel.  
104 Rice Bran.  
105 Unfried Potato chips.  
106 Battery driven motor vehicle  
107 Solar energy equipment  
108 Mehandi cone  
109 Beehive, Bee-colony, Bee-box  
110 Rudraksh  
111 Cotton seed oil cake Subject to entry in Certificate of Registration of selling dealer.
112 Commercial LPG used for cremation, Equipments of cremation including parts and accessories thereof, used in cremation through LPG or electrical energy. When purchased by such cremation centers which are open to all sections of the society.
113 Oseltamivir (medicine for Influenza A(H1N1)  
114 All kinds of building stone, excluding all kinds and forms of Kota stone, marble, and granite  
115 grit, Ballast including gitti and kankari.  
116 Morram  
117 bajari including Reta and River sand  
118 kiln bricks  
119 UHT milk  
120 All kind of Handmade Carpet  
121 Namda  
122 Handspun woollen yarn  
123 Saji  
124 All types of pulses whether whole, split or broken form including besan thereof  
125 Paddy, Rice, Wheat, Atta of Wheat including fortified atta of Wheat, Maida, Suji and Wheat Bran  
126 Kerosene oil sold through PDS  
127 Cooked Food When cooked and served by Religious or Charitable institution.
128 Box, Kothi, Sandook, Peti, Milk Can, Tawa, Kadai, Tai, Sigri, Chimta, Imamdasta, Musali, Jhar, Chalani, chhajla, Saankal (Chain) and Buckets made from iron and steel  
129 Chakla, Belan and Gas Lighter  
130 Multani Mitti  
130A Handmade paper and its product  
130B Gulal and Pichkari  
132 Bhang and Lanced poppy head