THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE
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Body

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, Workbooks prescribed by any Board of School Education or University or used for educational purpose, periodicals and journals including maps, charts and globe	Subject to the provisions of section 97A of the Act
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, ghunghru
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	Unbranded Toast and unbranded rusk, 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, Mangori and khakhra
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 I of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, except goods mentioned in any other Schedule appended to the Act
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, statutes, blue pottery and puppets having sale price upto Rs. 1000/- per item	Subject to the provisions of section 97A of the Act.
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 and the manufactured items having individually or jointly a minimum of 50% of all kinds of stone sludge, stone slurry and fly ash in the contents of such manufactured items but in case of manufacturing of bricks this limit shall be 25% or more
60A	Deleted.
61	Omitted w.e.f. 1-4-16
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. 1000/- 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	Gwar Seed, Gwar Dal, 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	(i) 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. (ii) Non electrically operated nose plier, side cutter, miniature plier, pincer, chugga, tongs, katiya, top cutter, kaat, jamboor, hammer, jantry, keetkade, dadiya die, combination plier and mus, where maximum retail price is up to Rs. 80 per piece
91	Wooden hand blocks for textile printing.
92	Kerosene lamp, hurricane lantern, kerosene wick stove, kerosene pressure stove, accessories & parts thereof
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.	Subject to the provisions of section 97A of the Act
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 and solar Torch
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	Omitted w.e.f. 08-03-2016
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
127	Cooked Food	When cooked and served by Religious or Charitable institution on or after 01-04-2006.
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
133	Sanitary Napkin of "free days" brand sold under the NRHM scheme
134	Stone dust
135	Plant and Machinery including parts thereof, used in generation of Electricity, from- (a) Solar Energy; (b) Wind Power: and (c) Biomass as defined under Policy for promoting generation of electricity from Biomass, 2010, of Government of Rajasthan.
136	Waste Paper (raddi)
137	Omitted w.e.f. 14-07-2014
138	Bio gas
139	Reetha and shikakai
140	Cumin seed and aniseed	Subject to the provisions of section 97A of the Act.
141	Refused derived fuel
142	Pseudophakic Intra Ocular Lens
143	Mosquito net, Bird net
144	Jute rope
145	Kalijeeri, kalaunji
146	Chokhat made of sand stone
147	Marble powder, karezi and chips.
148	Hawan samagri including sambrani
149	Bio mass stove
150	Lai
151	Pattu
152	Camphor
153	Saw Dust
154	Sugarcane
155	Sattu
156	Sewing needle other than needles used in sewing machine
157	Earthen roofing tiles (kelu)
158	Animal Shoe and its nail
159	Rubber play ball and balloons
160	Hand-pump, its parts and fittings
161	Safety matches
162	Ganga jal and ganga arghya packed in sealed containers, not meant for drinking purpose