THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION S.O.35. No. F.12(59)FD/Tax/2014-13 Dated 14th July, 2014

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, with immediate effect, namely :-

AMENDMENTS

In Schedule IV appended to the said Act,-

(i) the existing serial number 93 and entries thereto shall be deleted.

(ii) the existing serial number 105 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following, namely:-

105

Printing ink excluding cartridges but including toner, aluminium plate, graphic art film and plaster film

Subject to the provisions of section 97A of the Act.

(iii) the existing serial number 126 and entries thereto shall be substituted by the following, namely:-

126

Spices (when sold in unmixed and in powder or in crushed or in paste form whether loose or in packages) including cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi, ajwain, suwa, amchoor, asaliya, kathodi, hing (Asafoetida) and sonth

(iv) the existing serial number 126A and entries thereto shall be deleted.

(v) the existing serial number 137 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following, namely:-

137

Tools including power tools and parts thereof

Subject to the provisions of section 97A of the Act.

(vi) the existing serial number 144 and entries thereto shall be deleted.

(vii) the existing serial number 193 and entries thereto shall be substituted by the following, namely:-

193

Desert coolers, Room coolers and bodies thereof

(viii) the existing serial number 201 and entries thereto shall be deemed to have been substituted, with effect from 01.04.2006, by the following, namely:-

201

Stainless steel wire and stainless steel wire rod

Subject to the provisions of section 97A of the Act.

(ix) after the existing serial number 201 and entries thereto, the following new serial numbers and entries thereto shall be added, namely :-

202	Cooked food except when sold in the restaurants and hotels categorized as three star and above and heritage hotels categorized as 'Classic' and 'Grand' by Government of India or categorized as equivalent to the categories mentioned above, by a committee constituted for this purpose by the State Government	5
203	All types of handicrafts including blue pottery and puppets having sale price more than Rs. 1000/- per item	5
204	Textile furnishings having sale price of more than Rs. 100/- per meter or per piece or per set, as the case may be, other than handloom furnishings	5
205	Textile shirting and suiting having sale price of more than Rs. 500/- per meter	5

(x) in Part-A (Goods under Category of IT Products), the existing serial number 5 and entries thereto shall be deleted.

By order of the Governor,

(Aditya Pareek)

Joint Secretary to the Government