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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
SCHEDULE II : Exemption to Persons or Class of Person

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. Aviation turbine fuel to any Airlines establishing 'HUB' in the State. One year from the date of commencement of HUB.
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. Balkrishna Industries Limited  
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.