DEMO|

THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE
-

Body

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. 17.30  
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  
(b) When sold to the dealers/persons not covered in (a) above. 20  
4 Tobacco and its products excluding bidi 45  
5 Petrol. 29.04  
6 Opium. 50  
7 Petroleum Crude 5  
8 All types of Motor Vehicles including two and three wheelers and their parts and accessories but excluding heavy commercial vehicles having gross vehicle weight above 12000 kilograms and tractors 15  
9 Air Conditioner and refrigerator 15  
10 Mineral water and water sold in sealed containers 15  
11 Aerated water 20  
12 Aviation turbine fuel 26  
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 All types of yarn and waste thereof other than cotton and silk yarn in hank 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. and their parts and accessories 8  
20 CFL bulb, CFL tubelight, LED bulb and LED tubelight 3  
21 All kinds and forms of Kota stone 2  
22 Bidi 65  
23. Heavy commercial vehicles having gross vehicle weight above 12000 kilograms 13  
24 Country Liquor 10  
25 Natural Gas in Liquefied or Gaseous state 10