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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
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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. 22  
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. 30  
6 Opium. 50  
7 Goods of Special importance as specified in section 14 of the Central sales Tax Act, 1956, except the goods specified elsewhere in this Schedule or included in Schedule-I or in Schedule-III appended to the Rajasthan Value Added Tax Act, 2003. 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 5  
25 Semi-stitched garments, namely:-

(i) Semi-stitched Lehnga Sets, and

(ii) Semi-stitched Salwar suits, kurta/kurti

Explanation: "Semi-stitched" means garments having one or more part(s) that has been cut to shape and/or is partially stitched.

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