THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body Notification No.S.O. 105 No. F. 12(59)FD/Tax/2014-78 Dated 30th 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, namely:-

AMENDMENTS

In Schedule IV appended to the said Act,-

(i) the existing serial number 44 and entries thereto shall be substituted, with immediate effect, by the following, namely: -

Edible oils including olive oil but excluding coconut oil packed in small containers up to 200 ml.

(ii) the existing serial number 107 and entries thereto shall be substituted, with immediate effect, by the following, namely:"

107.

Processed or preserved vegetables and fruits, pickle, fruit squash, fruit juice when sold loose, sharbat and thandai

(iii) in column number 2 against serial number 126, (the existing expression ''cumin seed, aniseed," shall be deemed to have been deleted with effect from 14.07.2014.

(iv) in column number 2 against serial number 168, for the existing expression "Rs. 60/- per Kilogram", the expression "Rs. 70/- per Kilogram" shall be substituted, with immediate effect.

(v) the existing serial number 171 and entries thereto shall be substituted, with immediate effect, by the following, namely:-

171.

All kinds and forms of Kota stone, Marble and Granite excluding goods for which rate has been notified under section 6 of the Act.

(vi) the existing serial number 202 and entries thereto, shall be deemed to have been substituted, with effect from 14.07.2014, by the following, namely:"

202.

Cooked food including snacks other than those mentioned in any other Schedule and prepared hot tea except when sold in hotels of categorized as three star and above and heritage hotels categorized as Act. 'Classic' and 'Grand' by Government of India or hotels or heritage hotels categorized as equivalent to the categories mentioned above, by a committee constituted for this purpose by the State Government.

Subject to the provisions of section 97A of the

(vii) the existing serial number 203 and entries thereto shall be deemed to have been substituted, with effect from 14.07.2014, by the following, namely:-

203.

Handicrafts, statues, blue pottery and puppets having sale price more than Rs. 1000/- per item

Subject to the provisions of section 97A of the

(viii) after the existing serial number 205 and entries thereto, the following new serial numbers and entries thereto shall be added, with immediate effect, namely:-

206.	Textile fabrics impregnated, coated, covered or laminated with plastics, PVC leather cloth, synthetic leather	5
207.	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	5
208.	All types of oil cake but excluding cottonseed oil cake	5

By order of the Governor,

(Aditya Pareek)

Joint Secretary to Government