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

[See Section 4(5)]

Goods Taxable at Special Rates

S.No.	Description of the Goods	Rate of Tax (%)	Conditions, if any
1	2	3	4
1	High and Light Speed Diesel Oil.	22
2	Molasses.	20
3	Foreign Liquor, Indian Made Foreign Liquor and Beer. (a) When sold to the dealers having retail off licences issued by Excise Department, Government of Rajasthan.	30
3	(b) When sold to the dealers/persons not covered in (a) above.	20
4	Tobacco and its products excluding bidi	45
5	Petrol.	30
6	Opium.	50
7	Goods of Special importance as specified in section 14 of the Central sales Tax Act, 1956, except the goods specified elsewhere in this Schedule or included in Schedule-I or in Schedule-III appended to the Rajasthan Value Added Tax Act, 2003.	5
8	All types of Motor Vehicles (other than tractors) including two and three wheelers including their parts and accessories	15
9	Air Conditioner and refrigerator	15
10	Mineral water and water sold in sealed containers	15
11	Aerated water	15
12	Aviation turbine fuel	20
13	Pan Masala	35
14	All types of used motor vehicles including used earthmoving and mining machinery as mentioned in entry number 155 of Schedule IV	2.5
15	Oilseeds	3.0
16	Polyester Filament Yarn	2.0
17.	Dhaniya in whole form	2	Any amount of tax charged or collected over and above 2 percent, shall also be deposited with the State Government and already deposited tax shall not be refunded.
18	Cellular phones, parts and accessories thereof	8
19	Tablet computers known by whatever name like i-pad, e-book reader, phablet, slate etc.	8
20	CFL bulb, CFL tubelight, LED bulb and LED tubelight	3
21	All kinds and forms of Kota stone	2
22	Bidi	65