In exercise of the powers conferred by sub-section (5) of section 4 of the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendments in Schedule-IV appended to the said Act, namely:-

AMENDMENT

1. In schedule IV appended to the said Act,-

(i) in column number 2 against serial number 106, for the existing expression "Processed meat, poultry and fish", the following expression shall be substituted, with immediate effect, namely:-

"Processed or preserved-

(a) meat;

(b) poultry; and

(c) fish"

(ii) in column number 2 against serial number 126, for the existing expression "Spices (when sold in unmixed form whether loose or in packages) including cumin seed, aniseed, turmeric, dry chilies, dhaniya, methi, ajwain, suwa, amchoor, asaliya, kathodi and hing (Asafoetida)", the expression "Spices (when sold in unmixed form whether loose or in packages) including amchoor and hing (Asafoetida), excluding Cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi, ajwain, suwa, asaliya, kathodi" shall be substituted, with immediate effect.

(iii) after the existing serial number 126 and before the existing serial number 127, the following new serial number and entries thereto shall be inserted, with immediate effect, namely:-

(iv) in column number 2 against serial number 155, after the existing expression the following Explanation shall be deemed to have been added, with effect from April 1, 2006, namely:-

"Explanation: Hydraulic excavators (earth moving and mining machinery) includes Heavy loaders including wheel loading shovel.

(v) after the existing serial number 200 and entries thereto, the following new serial number and entries thereto shall be added, with immediate effect, namely:"

2. In Part-A of Schedule IV appended to the said Act,-

(i) in column number 2 against serial number 3, for the existing expression "Computer system and peripherals, computer printers excluding multifunctional devices and electronic diaries", the expression "Computer system and peripherals, networking items for LAN and WAN including wired and wireless switch, routers, modem, webcams, IP surveillance system, computer printers including multifunctional devices and electronic diaries" shall be substituted, with immediate effect.

(ii) in column number 2 against serial number 24, for the existing expression "Optical fibre cables and joining kits and joining materials thereof", the expression "Optical fibre cables, networking cables of different types such as Flat Cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, Unshielded Twisted Pair (UTP) cables, joining kits and joining materials thereof" shall be substituted, with immediate effect.

(iii) in column number 2 against serial number 26A for the existing expression "Automated Teller Machine (ATM)", the expression "Automated Teller Machine (ATM), Cash Dispenser Machine (CDM) with or without deposit function or deposit machine" shall be substituted with immediate effect.

(iv) in column number 2 against serial number 28, for the existing expression "Parts of 1 to 27 above", the expression "Parts and Accessories (other than cover and carrying cases ) of 1 to 27 above" shall be substituted, with immediate effect.

By order of the Governor,

(Aditya Pareek)

Deputy Secretary to Government