THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE
-

Body

SCHEDULE IV

Part - B

(Sec S. No. 69 of Schedule IV)

Goods under Category of Industrial Inputs

Serial No.	Description of goods	Rate of Tax %
1	Animal (including fish) fats and oils, crude, refined or purified	5
2	Glycerol, Crude, glycer of waters and glycerol lyes	5
3	Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured,	5
4	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas	5
5	Liquid glucose (non-medicinal), Dextrose Syrup.	5
6	Denatured ethyl alcohol of any strength	5
7	Manganese ores and concentrates, including ferruginous manganese ores and concentrates with manganese content of 20% or more, calculated on dry weight	5
8	Copper ores and concentrates	5
9	Nickel ores and concentrates	5
10	Cobalt ores and concentrates	5
11	Aluminium ores and concentrates	5
12	Lead ores and concentrates	5
13	Zinc ores and concentrates	5
14	Tin ores and concentrates	5
15	Chromium ores and concentrates	5
16	Tungsten ores and concentrates	5
17	Uranium or Thorium ores and concentrates	5
18	Molybdenum ores and concentrates	5
19	Titanium ores and concentrates	5
20	Niobium, Tantalum, Vanadium or Zirconium ores and concentrates	5
21	Precious metal ores and concentrates	5
22	Other ores and concentrates	5
23	Granulated slag (slag sand) from the manufacture of iron or steel	5
24	Benzole	5
25	Toluole	5
26	Xylole	5
27	Naphthalene
28	Phenols	5
29	Creosote oils	5
30	Normal Paraffin	5
31	Butadine	5
32	Fluorine, Chlorine, Bromine and Iodine	5
33	Sulphur, sublimed or precipitated, colloidal sulphur	5
34	Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)	5
35	Hydrogen, rare gases and other non metals.	5
35A	Carbon dioxide effective upto 08-03-2010	4
35A	Carbon dioxide w.e.f. 09-03-2010	5
36	Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, mercury	5
37	Hydrogen chloride (hydrochloric acid), chlorosulphuric acid	5
38	Sulphuric acid and anhydrides thereof, Oleum	5
39	Nitric acid, Sulphonitric acids	5
40	Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids	5
41	Oxides of boron, boric acids	5
42	Halides and halide oxides of non-metals	5
43	Sulphides of non-metals, commercial phosphorus trisulphide	5
44	Ammonia, anhydrous or aqueous solution	5
45	Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash), peroxides of sodium or potassium	5
46	Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or Barium	5
47	Aluminium hydroxide	5
48	Chromium oxides and hydroxides	5
49	Manganese oxides	5
50	Iron oxides and hydroxides,	5
51	Cobalt oxides and hydroxides, commercial cobalt oxides	5
52	Titanium oxide	5
53	Lead oxides, Read lead and Orange lead	5
54	Hydrazine and hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides	5
55	Flurides, fluorosilicates, fluoroaluminates and other complex fluorine salts	5
56	Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides	5
57	Bleach liquid, Bleaching powder, sodium hypochlorides	5
58	Chlorates and Perchlorates, Bromates and Perbromates, Iodates and periodates	5
59	Sulphides, Polysulphides	5
60	Dithionites and sulphoxylates	5
61	Sulphites, thiosulphates	5
62	Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate	5
63	Nitrites and Nitrates excluding Ammonium Nitrate having the chemical formula NH4NO3 or any combination containing more than 45 percent of Ammonium Nitrate by weight including emulsions, suspensions, melts or gels (with or without inorganic nitrates)	5
64	Phosphinates (hypophosphites), phosphonates (phosphites), and polyphosphates	5
65	Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbanate	5
66	Cyanides, cyanide oxides and complex cyanides	5
67	Fulminates, cyanates and thiocyanates	5
68	Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate	5
69	Borates, peroxoborates (perborates)	5
70	Sodium bichromate
71	Sodium dichromate	5
72	Potassium dichromate	5
73	Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds	5
74	Isotopes other than those mentioned at Serial No. 73 above and compounds inorganic or organic of such isotopes,	5
75	Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of these metals	5
76	Hydrogen peroxide	5
77	Phosphides, whether or not chemically defined, excluding ferrophosphorus	5
78	Silicon carbides	5
79	Calcium carbides	5
80	Ethylene, Propylene,	5
81	Cyclic Hydrocarbons	5
82	Halogenated derivatives of Hydrocarbons	5
83	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated	5
84	Methanol	5
85	Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol.	5
86	Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives	5
87	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol alcohols.	5
88	Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated	5
89	Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three membered ring and their halogenated sulphonated	5
90	Ethylene Oxide	5
91	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives	5
92	Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehyde.	5
93	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of Serial No. 92 above	5
94	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated	5
95	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids	5
96	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated sulphonated, nitrated derivatives	5
97	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids their halogenated	5
98	Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives.	5
99	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated	5
100	Amine-function compounds	5
101	Oxygen-function amino-compounds	5
102	Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids	5
103	Carboxyamide-function compounds, amide-function compounds of carbonic acid	5
104	Carboxyamide-function compound including saccharin and its salts and imine-function compounds.	5
105	Nitrile-function compounds	5
106	Diazo-, Azo- or azoxy-compounds	5
107	Organic derivatives of hydrazine or of hydroxylamine	5
108	Organo-sulphur compounds	5
109	Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives	5
110	Heterocyclic compounds with oxygen heteroatom(s) only	5
111	Heterocyclic compounds with nitrogen heteroatom(s) only
112	Nucleic acids and their salts, other heterocyclic compounds	5
113	Sulphonamides	5
114	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives	5
115	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives	5
116	Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar	5
117	Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural excluding catechu or gambiar	5
118	Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) excluding catechu or gambiar	5
119	Synthetic organic colouring matter, whether or not chemically defined, preparations based on synthetic organic colouring matter excluding catechu or gambiar	5
120	Colour lakes, preparations based on colour lakes	5
121	Master Batches, other colouring matter including ultra marine blue	5
122	Textile Finishing agents. Textile Printing Binder-PVC copolymer. Textile Non-woven binder-PVA copolymer. Lamination emulsion- PVA copolymer. Packaging emulsion- PVA copolymer. Sticker Emulsion-PVA copolymer. Binder for water based paint-PVA copolymer.	5
123	Prepared pigments and all their derivatives	5
124	Glass frit and other glass, in the form of powder, granules or flakes	5
125	Prepared driers.	5
126	Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels), stamping foils.	5
127	Casein, Caseinates and other case in derivatives, casein glues.	5
128	Enzymes, prepared enzymes not elsewhere specified or included	5
129	Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of pastes	5
130	Activated carbon, Activated natural mineral products, animal black, including spent animal black	5
131	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates	5
132	Gums and turpentine oil	5
133	Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums.	5
134	Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewere pitch and similar preparations based on resin acids	5
135	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations of a kind used in the textile, paper, leather or like industries	5
136	Prepared rubber accelerators, compound plasticisers for rubber or plastics, not elsewhere specified or included, antioxidising preparations and other compound stabilizers for rubber or plastics	5
137	Reducers and blanket wash/roller wash used in the printing industry.	5
138	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.	5
139	Mixed alkylbenzenes and mixed alkylnaphthalenes	5
140	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, chemical compounds doped for use in electronics	5
141	Industrial monocarboxylic fatty acids, acid oils from refining industrial fatty alcohols	5
142	Retarders used in the printing industry.	5
143	LLDPE/ LDPE	5
144	HDPE	5
145	Polymers of propylene in primary forms	5
146	PVC (Poly Vinyal Choloride)	5
147	Acrylic polymers in primary forms	5
148	Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyalkylesters and polyesters	5
149	Polyethelene Terephthalate chips	5
150	Polymides in primary forms	5
151	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms	5
152	Silicones in primary forms	5
153	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.	5
154	Cellulose and its chemical derivatives, and cellulose ethers, not else where specified in primary forms	5
155	Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical)	5
156	Ion-exchangers based on polymers in primary forms	5
157	Self adhesive plates, sheets, film, strip of plastic whether or not in rolls.	5
158	Thermocol	5
159	Flexible plain films.	5
160	Articles for packing of goods of plastics namely crates, containers, carboy bottles, jars, jerry cans, stoppers, lids, caps, but not including insulated wares and such other items used at the time of sale for the convienence of the customers including carry bags.	5
161	Natural Rubber, balata, gutta percha guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips	5
162	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip, mixtures of any products	5
163	Reclaimed rubber, in primary forms or in plates, sheets or strips.
164	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber	5
165	Mechanical wood pulp, chemical wood pulp, semi chemical wood pulp and pulps of other fibrous cellulosic materials	5
166	Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags and packing container, of paper, paperboard, whether in assembled or unassembled conditions.	5
167	Paper printed labels, paperboard printed labels.	5
168	Paper self adhesive tape and printed wrappers used for packing.	5
169	Partially orient yarn, polyester texturised yarn and waste thereof.	5
170	Polyster staple Fibre & Polyster Staple Fibre Fill.	5
171	Polyester Staple Fibre waste.	5
172	Sacks and bags, of a kind used for the packing of goods of jute, or of other textile bast fibres.	5
173	Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods, stoppers, lids and other closures, of glass.	5
174	Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, seals	5
175	Ferro alloys	5
176	Zinc Oxide	5
177	Jute Yarn, Jute Cloth and Jute twine and Jute sheets	5
178	PP/HDPE Woven sacks, PP / HDPE Fabrics	5
179	Hessian cloth	5
180	Camphor	5
181	Woven Label Tapes	5
182	Empty cylinders of LPG	5
183	Omitted w.e.f. 10/07/2019
184	Synthetic flavoring essences	5
185	Naphtha	5
186	China Clay	5
187	Rubber Process Oil	5
188	Liquified Chlorine	5
189	Furnace Oil	5
190	Petrolieum Coke	5
191	Laterite	5
192	Silica Sand	5
193	Red Ocher	5
194	Felsphar	5
195	Chalk Powder	5
196	Hydrated Lime	5
197	Quartz Powder	5
198	Sodium Fypo Chlorite	5
199	Carbon Tapping Electrode	5
200	Carbon Catalyst	5
201	Sodium Hydroxide	5
202	Acetylene Gas	5
203	Non-Edible Oil (Other than hair oils)	5
204	Soapstone
205	Residual Furance Oil	5
206	HydroSulphite of Soda	5
207	Sodium Bicarbonate	5
208	Dyes & Dyestuffs excluding paints, enamels, cement based water colours, dry distempers, oil based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes, all types of synthetic adhesives, all types of polish, bale oil, white, double boiled linseed oil, thinnes, all kinds of paint removers and all kinds of wall papers.	5
209	Deleted.	5
210	Threads including fire resistence thread	5
211	Wooden Heel	5
212	Buttons, Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace	5
213	Antisatic Insole	5
214	Barely Malt	5
215	Omitted w.e.f. 9-3-10
216	Omitted w.e.f. 1-1-2011	5
217	Omitted w.e.f. 1-1-2011	5
218	Stainless steel ingots, billets, blooms, flats, flat bars.	5
219	Rectified spirit.	5
220	Omitted w.e.f. 1-1-2011	5
221	Abrasives and emery stone.	5
222	Copper wire including super enameled copper wire, submersible copper winding wire and double cotton covered copper wire.	5
223	Transformer Tank and accessories thereof	5
224	Core Clamp, Clamping Ring and Aluminum Member	5
225	Insulating materials, that is to say, insulating varnish, insulating tape, polyester film, leatherized paper, empire and fibre glass cloth and empire and fibre glass sleeve	5
226	H.V./L.V. bushing (insulator)	5
227	H.V./L.V. metal parts of brass and aluminum	5
228	Transformer oil	5
229	Electrical grade insulating paper/Kraft paper/press board	5
230	Double paper covered (DPC) and super enameled (SEM) wire and strips of copper and aluminum	5
231	C.R.G.O./Electrical lamination	5
232	Cork sheet	5
233	Sleevings	5
234	H.V./L.V. coil of copper and aluminum	5
235	Non ferrous metal sheet (including foil), circle, wires, strips and scrap	5
236	Nickel and copper cathode	5
237	Copper tubes for refrigeration and cooling plants	5
238	Coconut shell coke and met coke	5
239	Silica gel	5
240	Welding rod	5
241	Omitted w.e.f 15-07-2009
242	Battery lead, lead ash and separator for storage.	5
243	Micro-cellular sheets, PVC sole, leather board, latex rubber for footwear.	5
244	Used burnt oil.	5
245	Circlip.
246	Tread Rubber; Bonding gum; and Baked vulcanizing cement.	5
247.	Investment powder.	5
248.	Acetone.	5
249.	MIBK (Methyl Iso Butyl Ketone).	5
250.	MEK (Methyl Ethyl Ketone).	5
251.	NBA (Normal Butyl Alcohol).	5
252.	Ethyl Acetate.	5
253.	Butyl Acetate.	5
254.	IPA (Iso Propyl Alcohol).	5
255.	DAA (Di Acetone Alcohol).	5
256.	Pthalic Anhydride.	5
257.	Maleic Anhydride.	5
258.	Pentaerythritol.	5
259.	Hexamine.	5
260.	CNSL RESIN (Cashew Nut Shell Liquid Resin).	5
261.	Industrial lacquers.	5
262.	Perforated sheets.	5
263.	Latex Foam.	5
264.	Saw dust.	5
265.	Tumba seed, Nimoli and Karanj.	5
266.	Plaster of Paris.	5
267.	Calcined magnesite and Magnesium Chloride	5
268.	Omitted w.e.f. 9-3-10
269.	Gelatin and gelatin capsule.	5
270.	Toluene, O-xylene and Mix-xylene	5
271.	Omitted w.e.f 25th Feb 2008
272.	CBFS (Carbon Black Feed Stock)	5
273.	C-9 (Known by whatever name)	5
274	Omitted w.e.f. 9th march, 2011	5
275	Liquid Hydro Carbon Manufactured from plastic waste	5
276	Sugarcane	5
277	PET Preform	5
278	Dextrins and other modified starches	5
279	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives	5
280	Artificial waxes and prepared waxes.	5
281	Petroleum jelly, paraffin wax, micro crystalline, petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured	5
282	Potassium permanganate, polyvinyl alcohol, Carboxy methyl cellulose, sodium alginate, calcium propionate, improvers and gel EDTA, precipitated silica, electroplating salt, water treatment chemicals.	5
283	Saccharine	5

NOTE 2: For the interpretation of entries related to chemicals mentioned in Part B of this schedule, generally, the rules for the interpretation of the provisions of the central excise Tariff Act, 1985, read with Explanatory notes as amended from time to time, shall apply subject to any order passed under Section 36 of the Rajasthan Value added Tax Act, 2003.