THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE
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Body

SCHEDULE IV

[See section 4]

Goods Taxable at 5.5%

S.No.	Description of Goods	Rate of Tax	Conditions, if any.
1	2	3	4
1.	Agricultural implements other than mentioned in Schedule-I.	5.5
2.	Omitted w.e.f. 9-3-10
3.	All intangible goods like copyright, patent, REP license etc.	5.5
4.	All kinds of bricks other than mentioned in Schedule I, asphaltic roofing and refractory monolithic	5.5
5.	All metal castings and manhole covers made of cast iron casting.	5.5
6.	sewing thread	5.5
7.	All utensils including pressure cookers, pan, and cutlery but excluding utensils made of precious metals and stainless steel.	5.5
8.	Omitted w.e.f. 07-03-2016	5.5
9.	Appalam, vadam and vathal	5.5
10.	Arecanut powder and betel nut	5.5
11.	Article made of rolled gold and imitation jewellary	5.5
12.	Atukulu	5.5
13.	Bamboo	5.5
14.	Bamboo matting	5.5
15.	Bearing and its components.	5.5
16.	Bed sheet, pillow cover (excluding pillow cover up to Rs.25.5/- per item) and other textile made-ups.	5.5
17.	Beedi leaves and Tendu leaves	5.5
18.	Omitted w.e.f. 9-3-10
19.	Beltings	5.5
20.	Bicycles, tricycles, cycle rickshaws and parts, components, accessories, tyres and tubes thereof	5.5
21.	Micronutrients, plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc.	5.5
22.	Omitted w.e.f. 9-3-10
23.	Bone meal	5.5
24.	Buckets made of iron and steel, aluminium, plastic or other materials (except iron or steel precious materials)	5.5
25.	Bukhari	5.5
26.	Candles	5.5
27.	Omitted w.e.f. 26th August, 2008
28.	Centrifugal, mono-bloc diesel engine up to 10 H.P. and submersible pump sets including hose-collar, hose-socket, hose-connector, hose-clip, hose-nipple, foot-valve and delta starter for water handling and parts thereof.	5.5
29.	Chemical fertilizers and pesticides.	5.5
30.	Chikon Products.	5.5
31.	Clay including fireclay, fine china clay, ball clay	5.5
32.	Omitted w.e.f. 9-3-10
33.	Coconut fibre	5.5
34.	Omitted w.e.f. 9-3-15
35.	Coffee beans, seeds and powder, cocoa pod and beans, green tea leaf and chicory.	5.5
36.	Coir and Coir products excluding coir mattresses	5.5
37.	Combs	5.5
38.	Computer stationery	5.5
39.	Cotton and cotton waste	5.5
40.	Crucibles	5.5
41.	Disposable items made of paper or thermocol, disposable food packing containers, tooth picks, straw, aluminum house foils and tissue paper.	5.5
42.	Omitted w.e.f. 9-3-10
43.	Drugs and medicines including vaccines, syringe and dressings, medicated ointment produced under drug licence and light liquid paraffin of IP grade excluding goods specified in entry No. 67 of the Schedule V.	5.5
44.	Edible oils Edible oils including olive oil but excluding coconut oil packed in small containers up to 200 ml.	5.5
45.	Omitted w.e.f. 9-3-10
46.	Omitted
47.	Omitted
48.	Feeding bottles, nipples	5.5
49.	Ferrous and non-ferrous metals and alloys, non-metals, such as aluminum, copper, zinc and extrusions of those.	5.5
50.	Fibres of all types and fibre waste.	5.5
51.	Flour other than made of maize, Jowar, Bajra and wheat including fortified flour of wheat	5.5
52.	Fly ash	5.5
53.	Fried grams	5.5
54.	Gabba	5.5
55.	Omitted w.e.f 28.07.09
56.	Gypsum in all its forms.	5.5
57.	Omitted w.e.f. 7th March, 2016	5.5
58.	Omitted w.e.f. 9th March, 2011	5.5
59.	Omitted w.e.f. 9-3-15
60.	Dry flower,	5.5
61.	Honey	5.5
62.	Hose pipe and fittings thereof	5.5
63.	Hosiery goods	5.5
64.	Bran of cereals except wheat	5.5
65.	I.T. products as specified in Part-A of this Schedule.	5.5
66.	Ice	5.5
67.	Deleted.	5.5
68.	All kinds of electric cables including XLPE cables	5.5
68A	Jelly filled cables, Optical fibre cables	5.5
69.	Industrial Inputs as specified in Part-B of this Schedule	5.5
70.	Insulators	5.5
71.	Kangri	5.5
72.	Kattha	5.5
73.	Omitted w.e.f. 9th March, 2011	5.5
74.	petro-max pressure lamp, galss chimney and petro-max gas mantle and accessories and parts thereof.	5.5
75.	Khandasari	5.5
76.	Khoya/khoa, shrikhand, paneer, cheese, butter and cream skimmed from milk.	5.5
77.	Knitting wool	5.5
78.	Omitted w.e.f. 08-03-2016	5.5
79.	Omitted
80.	Lignite	5.5
81.	Lime, Lime Stone, clinker and dolomite.	5.5
82.	Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa OlefinSulphonate	5.5
83.	Loi	5.5
84.	Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus.	5.5
85.	Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis.	5.5
86.	Medical equipment/ devices and implants including dental implements but excluding Pseudophakic Intra Ocular Lens	5.5
87.	Mekhla Chaddar	5.5
88.	Exclusively moulded platic footwear, hawai chappals and straps thereof excluding the goods mentioned in Column No.2 of S.No.5.58 of Schedule I.	5.5
89.	Murmuralu, pelalu, atukulu	5.5
90.	Niwar excluding cotton niwar.	5.5
91.	Non-mechanised boats	5.5
92.	Nuts, bolts, screws, fasteners, Fittins for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, revets, cottor pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5.5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal mesh, wire netting and barbed wire	5.5
93.	Omitted w.e.f. 14-07-2014	5.5
94.	Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms.	5.5
95.	Packing Material	5.5
96.	Omitted w.e.f. 15-03-2011
97.	Paper of all kinds other than hand made paper, all kinds of stationary goods, all types of exercise book, graph book, laboratory note book other than made from handmade paper, paper board and waste thereof.	5.5
98.	Omitted w.e.f. 08-03-2016	5.5
99.	Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes and their fittings.	5.5
100.	Pizza bread	5.5
101.	Plantain leaves	5.5
102.	Plastic granules, plastic powder, master batches and scrap	5.5
103.	Porridge	5.5
104.	Printed materials including diary, calendar etc.	5.5
105.	Printing ink excluding cartridges but including toner, aluminium plate, graphic art film and plaster film Note: 1-4-2006 to 08-03-2010 Rate of tax 4% and w.e.f. 09-03-2010 Rate 5% by Notification No. F. 12(5.59)FD/Tax/2014-69 Dated 18th July, 2014	5.5	Subject to the provisions of section 97A of the Act.
106.	Processed or preserved (a) meat (b) poultry (c) fish	5.5
107.	Processed or preserved vegetables and fruits, unbranded pickle whether sold in sealed containers or otherwise, fruit squash and fruit juice when sold loose, sharbat and thandai	5.5
107A	Omitted w.e.f. 9th March, 2011	5.5
108.	Pulp of bamboo, wood and paper	5.5
109.	Quandakari	5.5
110.	Rail Coaches, engines, wagons, railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signaling equipments and accessories and parts thereof.	5.5
111.	Rattan, reed (in Malayalam)	5.5
112.	Readymade garments	5.5
113.	Renewable energy devices and spare parts	5.5
114.	Omitted w.e.f 28.07.09.
115.	Omitted w.e.f. 1-1-2011	5.5
116.	Sabai grass and rope	5.5
117.	Omitted w.e.f. 07-03-2016	5.5
118.	Omitted w.e.f. 07-03-2016	5.5
119.	Sewing machines, its parts and accessories	5.5
120.	Ship and other water vessels	5.5
121.	Silk fabrics excluding handloom silk fabric, not covered under Schedule I.	5.5
122.	Omitted w.e.f. 9-3-10	5.5
123.	Skimmed milk powder.	5.5
124.	Solvent oils other than organic solvent oil.	5.5
125.	All kind of Spectacles including Sunglasses, parts and components thereof, contact lens and lens cleaner	5.5
126.	Unmixed Spices including turmeric, dry chillies, methi, ajwain, suwa, amchoor, asaliya, kathodi, hing (Asafoetida) and sonth in all their forms (whether loose or in packages) excluding items specifically mentioned in any other Schedule	5.5
126A.	Omitted w.e.f. 14-07-2014	5.5
127.	Sports goods excluding apparels and footwear	5.5
128.	Omitted w.e.f. 9th March, 2011	5.5
129.	Starch	5.5
130.	Sugar not covered under Schedule I	5.5
131.	Sweetmeat Deshi (including Gajak & Revri), bhujiya, branded and unbranded namkeens.	5.5
132.	Tamarind, tamarind seed and powder	5.5
133.	Tapioca	5.5
134.	Tea	5.5
135.	Textile and fabrics not covered under Schedule I.	5.5
136.	Omitted w.e.f 4th April, 2007
137.	Tools including power tools and parts thereof Note: 1-4-2006 to 08-03-2010 Rate of tax 4% and w.e.f. 09-03-2010 Rate 5% by Notification No. F. 12(5.59)FD/Tax/2014-69 Dated 18th July, 2014	5.5	Subject to the provisions of section 97A of the Act.
138.	Toys excluding electronic toys	5.5
139.	Tractors including parts, accessories and tyre-tube thereof.	5.5
140.	Transformers	5.5
141.	Transmission towers	5.5
142.	Umbrella, garden umbrella and parts thereof	5.5
143.	Unprocessed green leaves of tea	5.5
144.	Omitted w.e.f. 14-07-2014
145.	Vanaspati (Hydrogeneted Vegetable Oil) and Deshi Ghee	5.5
146.	Vegetable oil including gingili oil and bran oil	5.5
146A	Empty bottles, broken glasses and plastic waste	5.5
147.	Wet dates	5.5
148.	Willow vicker	5.5
149.	Wooden crates	5.5
150.	Writing Ink	5.5
151.	Writing Instruments, geometry boxes, colour boxes , crayons and pencil sharpeners	5.5
152.	Omitted w.e.f 30th March, 2007
153	Kirana items namely kala namak, sendha namak, coconut powder, edible gond, rai, postdana, magaj of all kinds, saffron and dry fruits	5.5
154	Unbranded bakery products including cookies, cakes and pastries; unbranded confectionery excluding chocolates.	5.5
155	Earth moving and mining machinery including hydraulic excavator, hydraulic dumper, tipper, heavy loader, backhoe loader, wheel loading shovel, wheel excavator, tracked excavator, compactor, mobile crane, road roller, dozer, grader, skid steer and parts thereof	5.5
156	tawa, kadai, tai, sigri, chimta, imamdasta, musali, jhar and chalani made from other than the iron or steel	5.5
157	Rope and rassi made of natural fibre, cotton and plastic	5.5
158	felt, non-woven fabrics and its products.	5.5
159	All types of plastic goods including plastic grills and unbranded plastic moulded furniture but excluding plastic goods mentioned in any other Schedule	5.5
160	Omitted w.e.f 30th March, 2007
161	Omitted w.e.f. 9-3-10
162	Omitted w.e.f. 9-3-10
163	Sugar candy made of sugar and glucose but excluding coco.	5.5
164	Pollution control equipments and parts thereof.	5.5
165	Digestive tablet, churan, powders and liquids.	5.5
166	Glucose-D.	5.5
167	Omitted w.e.f. 9th March, 2011	5.5
168	Oil based washing soap in any form or packaging having maximum retail price less than Rs.70/= per kilogram but excluding detergent soap in any form.	5.5
169	ACSR Conductors	5.5
170	Cots made of iron pipes and niwar.	5.5
171	All kinds and forms of Marble and Granite excluding goods for which rate has been notified under section 6 of the Act	5.5
172	Omitted w.e.f. 1-1-2011	5.5
173	Omitted w.e.f. 1-1-2011	5.5
174	Branded Confectionery excluding chocolate	5.5	For the period from 01-04-2006 to 07.05.2006
175	Weights & Measures including Electronic Weights & Measures excluding weighing bridge.	5.5
176	Diamond bits.	5.5
177	Omitted w.e.f. 1-1-2011	5.5
178	Omitted w.e.f.9-12-2009.
179	Gharwan/Gharav Marble.	5.5
180	Omitted
181	Crowbar	5.5
182	Water tanker for supply of water	5.5
183	Omitted w.e.f. 9-3-15	5.5
184	Omitted w.e.f. 9-3-15	5.5
185	Timber of Safeda and Adusa	5.5
186	Flour mill of motor capacity exceeding 2 HP and its components excluding motor	5.5
187	Used Lead Acid Battery	5.5
188	Plant and machinery, parts and accessories thereof	5.5	When sold to Central Government(s)/ Undertaking(s)/ Corporation(s)
189	Electronic Milk Tester and its parts	5.5
190	Welding Holder, Welding Glass and Welding Machine	5.5
191	Synthetic Industrial Diamond Powder, Gems cutting and polishing tools	5.5
192	Bakery Yeast	5.5
193	Desert coolers, Room coolers and bodies thereof	5.5
194	Loose leaf spring	5.5
195	Plastic Water Storage Tank	5.5
196	Omitted w.e.f. 9-3-15	5.5
197	Cement Concrete Mosaic Tiles	5.5
198	Panjiri (Sattu) from 01.04.2007 to 08.03.2010	4	When sold for use in Integrated Child Development Services Scheme (ICDS)
198	Panjiri (Sattu) from 09.03.2010 to 31.10.2010	5.5	When sold for use in Integrated Child Development Services Scheme (ICDS)
198	Supplementary nutrition food e.g. Panjiri, Halwa premix (Deshi Sweet) and Upma premix (Namkin)w.e.f. 01.11.2010	5.5	When sold for use in Integrated Child Development Services Scheme (ICDS)
199	Tent, Tripal	5.5
200	Automobile Bodies	5.5
201	Stainless steel wire and stainless steel wire rod Note: 1-4-2006 to 08-03-2010 Rate of tax 4% and w.e.f. 15.5-04-2011 Rate 5% by Notification No. F. 12(5.59)FD/Tax/2014-69 Dated 18th July, 2014	5.5	Subject to the provisions of section 97A of the Act.
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.	5.5	Subject to the provisions of section 97A of the Act.
203	Handicrafts, statues, blue pottery and puppets having sale price more than Rs. 1000/- per item	5.5	Subject to the provisions of section 97A of the Act.
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	5.5
205	Omitted w.e.f.14-07-2014	5.5
206.	Textile fabrics impregnated, coated, covered or laminated with plastics, PVC leather cloth, synthetic leather	5.5
207.	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	5.5
208.	All types of oil cake but excluding cottonseed oil cake	5.5
209.	Dhaniya other than in whole form	5.5
210	Diesel generating set, alternators of all kinds and parts thereof	5.5
211	Core assembly of transformers	5.5
212	Aluminum containers for compressed gas or liquefied gas	5.5
213	Toilet paper and toilet tissue paper	5.5
214	Abrasive paper (regmal)	5.5
215	Brushes of all types excluding tooth brush	5.5
216	Soya milk	5.5
217	Non-mechanised Floor wipers and floor mops	5.5
218	Life jackets and life belts	5.5
219	Transistor, radio	5.5
220	Pre-stressed concrete poles	5.5
221	Membrane for Water Treatment	5.5
222	Bitumen Emulsion, Crumb Rubber Modified Bitumen and Polymer Modified Bitumen	5.5
223.	Measuring tape and Vernier Calipers	5.5
224.	LT Electric Switchgear items, that is to say, fuse switch unit and main switch, change-over switch, reverse forward switch, kitkat fuse, ampere meter, volt meter, LT circuit breaker, distribution board and box, control panel, power supply indicator, single phase preventer, auto switch, connector and motor starter	5.5
225.	Health fitness, gymnastic equipments, thermal massager, fat losing belts, body vibrating items, accupressure machines, morning walker.	5.5
226.	All types of carpets	5.5
227.	Gwar Refind Dal, Gwar gum and Gwar gum powder	5.5
228.	Processed betel leaf (Paan)	5.5

NOTE: For any of the goods included in Schedule IV including Part-A and Part-B, which are covered in the category of goods of special importance as specified in section 14 of the Central sales Tax Act, 195.56, the rate of tax shall be such as specified against serial number 7 of the schedule VI appended to the Act.