THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE
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Body

SCHEDULE II

[See sub-section (3) of section 8]

Exemption to Persons or Class of Person

S.No.	Category of Person / persons	Conditions, if any
1	2	3
1.	United Nations Organisation and its constituent agencies.
2.	Foreign Diplomatic Missions and their diplomats.
3.	Omitted w.e.f 19th January, 2009
4.	(i) Canteen Stores Department, or (ii) Regimental or Unit-run canteens attached to Military units.
5.	Rajasthan State Road Transport Corporation
6.	Indian Railways
7.	Food Corporation of India
8.	Rajasthan Rajya Vidyut Utpadan Ltd., Rajasthan Rajya Vidyut Prasaran Ltd., Ajmer Vidyut Vitaran Nigam Ltd., Jaipur Vidyut Vitaran Nigam Ltd., Jodhpur Vidyut Vitaran Nigam Ltd.,
9.	The dealers who were eligible and were granted benefit of exemption from payment of tax for specified period or for specified amount linked with investment, under notifications issued under the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995), which were in force on March 31, 2006.
10.	Omitted w.e.f 27th June, 2007
11.	Bhagwan Mahaveer Viklang Sahayata Samiti, Jaipur.
12.	Branches of Shri Bhagwan Mahaveer Viklang Sahayata Samiti; namely: - M.G. Hospital, Jodhpur, J.K. Loans Hospital, Nayapura, Kota, P.B.M. Hospital, Bikaner, General Hospital, Udaipur, General Hospital, Bharatpur, Banger Hospital, Pali and J.L.N. Hospital, Ajmer.
13.	Registered dealers whose units are registered with the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 or with the Khadi and Village Industries Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955.
14.	Registered dealer engaged in execution of works contracts
15.	Dealer or person who carried or causes to be carried through vehicle or carrier goods liable to pay tax under sub-section (1) of section 6 of the Act.
16.	Omitted w.e.f 8th July, 2009
17.	Rajasthan Rajya Bunkar Sahkari Sangh Limited, Jaipur.
18.	Rajasthan State Handloom Development Corporation Limited, Jaipur.
19.	Self Help Group
20.	Manufacturers of asbestos cement sheets and bricks.
21.	Bochasanwasi Shri Akshar Purushottam Swami Narayan Sanstha
22.	Registered dealers of marble who have not included royalty amount in the sale price during the period 01.04.2002 to 15.01.2008.
23.	Dealers selling food under the Akshya Kalewa Scheme.
24.	Airlines which for the first time connect cities of the State having no air service
25.	Registered flying clubs set up for training
26.	Circuit Houses / Dak bungalows
27.	Registered manufacturing dealers of the State, purchasing capital goods from registered dealers of the State
28.	Department of Narcotics, Government of India	Purchase of opium from the cultivatorsof Rajasthan w.e.f.01.01.2010
29.	(i) NAFED (ii) CONFED	For the sale of imported edible oil to BPL/Antyodaya family of the State through PDS.
30.	Omitted w.e.f. 25-6-2020
31.	BSF Canteens in Rajasthan.
32	Registered dealers selling laboratory equipments to Schools in the State.
33	Registered dealers selling equipments and chemicals for Central Effluent Treatment Plants.
34	Registered dealers purchasing timber of babool, mango, sheesham, chandan, kadamb or kem from registered dealer of the State.
35	Dealers having license for retail off, issued by the Excise Department, Government of Rajasthan.
36	Registered dealers dealing in imported sugar.
37	Dealer supplying cooked food to Students in premises of recognised educational institutions.
38.	Omitted w.e.f. 14-07-2014
39.	Dealers leasing cinema print or films for exhibition.
40.	Registered Dealer engaged in manufacturing Bitumen Emulsion and Modified Bitumen within the state.
41.	Registered Dealer engaged in manufacturing of carry bags made from paper/cloth/cellulose/canvass/jute or coir material within the state.
42.	M/s Premier Brands Pvt. Ltd., the official licensee to Common wealth Games Delhi, 2010
43.	(i) Jaipur City Transport Service Limited (i) Ajmer City Transport Service Limited
44	Food, Civil Supplies and Consumer Affairs Department, Government of Rajasthan	For the sale of imported soya oil through Public Distribution System to the consumers of the State.
45	M/s SAMTEL GLASS LTD, Kota (formerly known as M/s. Samcor Glass Ltd. Kota)
46	Member Secretary, Rajya Yuva Board, Jaipur.
47	CISF canteens in Rajasthan
48	CRPF canteens in Rajasthan
49	Manufacturer of Cattle Feed
50	Outdoor Caterer
51	Manufacturers of Handmade Carpet
52	Registered dealers selling High and Light Speed Diesel Oil in the State
53	Registered enterprises in powerloom sector
54	M/S Rajasthan Medical Services Corporation Ltd.
55	Omitted w.e.f. 23-11-2012
56.	Honda Motor Cycle and Scooter India Private Limited
57	Director, Science and Technology, Government of Rajasthan
58	Registered dealers selling wood glue to the registered dealers of the State for manufacturing of Handicrafts.
59	Rajasthan Rajya Sahakari Spinning and Ginning Mills Federation Limited
60	Registered dealer selling stainless steel flats to the registered dealers of the State for use in manufacturing of stainless steel sheets and/or circles.
61.	M/s. Hero MotoCorp Limited
62.	M/s. JCB India Limited
63.	Dealers transferring the right to use goods for display of advertisements.
64.	M/s. Rajasthan State Beverages Corporation Limited, Jaipur.
65.	Bhagwan Mahaveer Cancer Hospital and Research Centre, Jaipur.
66	Police Canteens in Rajasthan.
67	Registered dealers selling Aviation Turbine Fuel to any airline which operates commercial flights in and/or from the state of Rajasthan.
68.	Registered dealers commonly known as developers/ builders who, as work contractors, undertake the construction of flats, dwellings or buildings or premises and transfer them along with goods (whether as goods or in some other form) and land or interest underlying the land in pursuance of an agreement.
69.	Registered dealers engaged in leasing out tent and their accessories, decorative articles and exhibits, sound amplifier & public address system"
70.	M/s. Eicher Polaris Private Limited
71	M/s. Honda Cars India Limited (Formerly known as M/s. Honda Siel Cars India Limited.)
72	Dealers selling food items cooked by him in heritage hotels categorized as 'Basic' by Government of India. (w.e.f.09-03-2010)
73	The Akshaya Patra Foundation, Jaipur
74.	Rajasthan Prisons Department
75	Registered dealers who have opted for payment of lump sum in lieu of tax under notifications number: (i) F. 12 (63)FD/Tax/2005-37 dated 06.05.2006, as amended from time to time; or (ii) F. 12 (63)FD/Tax/2005-39 dated 06.05.2006, as amended from time to time
76	dealers having license for retail sale of liquor issued by Excise Department, Government of Rajasthan
77.	Registered dealers having retail outlets of petroleum companies
78	Registered dealers selling Aviation Turbine Fuel at RCS Airports located within the State to airline operator which operates RCS Flights as defined in "Regional Connectivity Scheme-UDAN" issued by Ministry of Civil Aviation, Government of India
79	Dealers selling mustard seed to Rajasthan State Cooperative Marketing Federation Ltd. (RAJFED) under the Price Support Scheme
80	Rajasthan State Co operative Marketing Federation Ltd. (RAJFED) selling mustard seed to National Agriculture Cooperative Marketing Federation of India Ltd. (NAFED) under the Price Support Scheme
81	Registered dealers selling High Speed Diesel to manufacturers and works contractors and those engaged in mining, who are registered under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017)
82	M/s Rajasthan State Ganganagar Sugar Mills Ltd.