DEMO
|
THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
-
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
4
2
Glycerol, Crude, glycer of waters and glycerol lyes
4
3
Vegetable waxes (other than triglycerides),
beeswax, other insect waxes and spermaceti, whether or not refined or coloured,
4
4
Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas
4
5
Liquid glucose (non-medicinal), Dextrose
Syrup.
4
6
Denatured ethyl alcohol of any strength
4
7
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with manganese content of 20% or more, calculated on dry weight
4
8
Copper ores and concentrates
4
9
Nickel ores and concentrates
4
10
Cobalt ores and concentrates
4
11
Aluminium ores and concentrates
4
12
Lead ores and concentrates
4
13
Zinc ores and concentrates
4
14
Tin ores and concentrates
4
15
Chromium ores and concentrates
4
16
Tungsten ores and concentrates
4
17
Uranium or Thorium ores and concentrates
4
18
Molybdenum ores and concentrates
4
19
Titanium ores and concentrates
4
20
Niobium, Tantalum, Vanadium or Zirconium ores and concentrates
4
21
Precious metal ores and concentrates
4
22
Other ores and concentrates
4
23
Granulated slag (slag sand) from the manufacture of iron or steel
4
24
Benzole
4
25
Toluole
4
26
Xylole
4
27
Naphthalene
4
28
Phenols
4
29
Creosote oils
4
30
Normal Paraffin
4
31
Butadine
4
32
Fluorine, Chlorine, Bromine and Iodine
4
33
Sulphur, sublimed or precipitated, colloidal sulphur
4
34
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
4
35
Hydrogen, rare gases other than metals
4
36
Alkali or alkaline-earth metals, rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed, mercury
4
37
Hydrogen chloride (hydrochloric acid), chlorosulphuric acid
4
38
Sulphuric acid and anhydrides thereof, Oleum
4
39
Nitric acid, Sulphonitric acids
4
40
Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids
4
41
Oxides of boron, boric acids
4
42
Halides and halide oxides of non-metals
4
43
Sulphides of non-metals, commercial phosphorus trisulphide
4
44
Ammonia, anhydrous or aqueous solution
4
45
Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash), peroxides of sodium or potassium
4
46
Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or Barium
4
47
Aluminium hydroxide
4
48
Chromium oxides and hydroxides
4
49
Manganese oxides
4
50
Iron oxides and hydroxides,
4
51
Cobalt oxides and hydroxides, commercial cobalt oxides
4
52
Titanium oxide
4
53
Lead oxides, Read lead and Orange lead
4
54
Hydrazine and hydroxylamine and their inorganic salts other inorganic bases, other metal oxides, hydroxides and peroxides
4
55
Flurides, fluorosilicates, fluoroaluminates and other complex fluorine salts
4
56
Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides
4
57
Bleach liquid, Bleaching powder, sodium hypochlorides
4
58
Chlorates and Perchlorates, Bromates and Perbromates, Iodates and periodates
4
59
Sulphides, Polysulphides
4
60
Dithionites and sulphoxylates
4
61
Sulphites, thiosulphates
4
62
Sodium sulphates, alums, Peroxosulphates (Persulphates), Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate, Amonium alum, potash alum and ferric alum, Manganese sulphate, Strontium sulphate
4
63
Nitrites and Nitrates
4
64
Phosphinates (hypophosphites), phosphonates (phosphites), and polyphosphates
4
65
Carbonates, peroxocarbonates (percarbonates), commercial ammonium carbonates containing ammonium carbanate
4
66
Cyanides, cyanide oxides and complex cyanides
4
67
Fulminates, cyanates and thiocyanates
4
68
Silicates, commercial alkali metal, silicates of sodium, sodium metasilicates, sodium metasilicates of potassium, Magnesium Trisilicate
4
69
Borates, peroxoborates (perborates)
4
70
Sodium bichromate
4
71
Sodium dichromate
4
72
Potassium dichromate
4
73
Radioactive chemical elements and radioactive isotopes (including the fissile chemical elements and isotopes) and their compounds
4
74
Isotopes other than those mentioned at Serial No. 73 above and compounds inorganic or organic of such isotopes,
4
75
Compounds, inorganic or organic of rare earth metals, of yttrium or of scandium or of mixtures of these metals
4
76
Hydrogen peroxide
4
77
Phosphides, whether or not chemically defined, excluding ferrophosphorus
4
78
Silicon carbides
4
79
Calcium carbides
4
80
Ethylene, Propylene,
4
81
Cyclic Hydrocarbons
4
82
Halogenated derivatives of Hydrocarbons
4
83
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
4
84
Methanol
4
85
Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol.
4
86
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
4
87
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol alcohols.
4
88
Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated
4
89
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three membered ring and their halogenated sulphonated
4
90
Ethylene Oxide
4
91
Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives
4
92
Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehyde.
4
93
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of Serial No. 92 above
4
94
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated
4
95
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids
4
96
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated sulphonated, nitrated derivatives
4
97
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids their halogenated
4
98
Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives.
4
99
Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated
4
100
Amine-function compounds
4
101
Oxygen-function amino-compounds
4
102
Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminolipids
4
103
Carboxyamide-function compounds, amide-function compounds of carbonic acid
4
104
Carboxyamide-function compound including saccharin and its salts and imine-function compounds.
4
105
Nitrile-function compounds
4
106
Diazo-, Azo- or azoxy-compounds
4
107
Organic derivatives of hydrazine or of hydroxylamine
4
108
Organo-sulphur compounds
4
109
Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic Acid and their Derivatives
4
110
Heterocyclic compounds with oxygen heteroatom(s) only
4
111
Heterocyclic compounds with nitrogen heteroatom(s) only
4
112
Nucleic acids and their salts, other heterocyclic compounds
4
113
Sulphonamides
4
114
Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives
4
115
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
4
116
Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives excluding catechu or gambiar
4
117
Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural excluding catechu or gambiar
4
118
Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black) excluding catechu or gambiar
4
119
Synthetic organic colouring matter, whether or not chemically defined, preparations based on synthetic organic colouring matter excluding catechu or gambiar
4
120
Colour lakes, preparations based on colour lakes
4
121
Master Batches, other colouring matter including ultra marine blue
4
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.
4
123
Prepared pigments and all their derivatives
4
124
Glass frit and other glass, in the form of powder, granules or flakes
4
125
Prepared driers.
4
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.
4
127
Casein, Caseinates and other case in derivatives, casein glues.
4
128
Enzymes, prepared enzymes not elsewhere specified or included
4
129
Artificial graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in the form of pastes
4
130
Activated carbon, Activated natural mineral products, animal black, including spent animal black
4
131
Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates
4
132
Gums and turpentine oil
4
133
Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums.
4
134
Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewere pitch and similar preparations based on resin acids
4
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
4
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
4
137
Reducers and blanket wash/roller wash used in the printing industry.
4
138
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
4
139
Mixed alkylbenzenes and mixed alkylnaphthalenes
4
140
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, chemical compounds doped for use in electronics
4
141
Industrial monocarboxylic fatty acids, acid oils from refining industrial fatty alcohols
4
142
Retarders used in the printing industry.
4
143
LLDPE/ LDPE
4
144
HDPE
4
145
Polymers of propylene in primary forms
4
146
PVC (Poly Vinyal Choloride)
4
147
Acrylic polymers in primary forms
4
148
Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyalkylesters and polyesters
4
149
Polyethelene Terephthalate chips
4
150
Polymides in primary forms
4
151
Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
4
152
Silicones in primary forms
4
153
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.
4
154
Cellulose and its chemical derivatives, and cellulose ethers, not else where specified in primary forms
4
155
Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical)
4
156
Ion-exchangers based on polymers in primary forms
4
157
Self adhesive plates, sheets, film, strip of plastic whether or not in rolls.
4
158
Thermocol
4
159
Flexible plain films.
4
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.
4
161
Natural Rubber, balata, gutta percha guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips
4
162
Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip, mixtures of any products
4
163
Reclaimed rubber, in primary forms or in plates, sheets or strips.
4
164
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than the forms and articles of unvulcanised rubber
4
165
Mechanical wood pulp, chemical wood pulp, semi chemical wood pulp and pulps of other fibrous cellulosic materials
4
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.
4
167
Paper printed labels, paperboard printed labels.
4
168
Paper self adhesive tape and printed wrappers used for packing.
4
169
Partially orient yarn, polyester texturised yarn and waste thereof.
4
170
Polyster staple Fibre & Polyster Staple Fibre Fill.
4
171
Polyester Staple Fibre waste.
4
172
Sacks and bags, of a kind used for the packing of goods of jute, or of other textile bast fibres.
4
173
Carboys, bottles, jars, phials of glass, of a kind, used for the packing goods, stoppers, lids and other closures, of glass.
4
174
Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, seals
4
175
Ferro alloys
4
176
Zinc Oxide
4
177
Jute Yarn, Jute Cloth and Jute twine and Jute sheets
4
178
PP/HDPE Woven sacks, PP / HDPE Fabrics
4
179
Hessian cloth
4
180
Camphor
4
181
Woven Label Tapes
4
182
Empty cylinders of LPG
4
183
Natural Gas in Liquefied
or Gaseous state ( except LPG, propane and Butane)
4
184
Synthetic flavoring essences
4
185
Naphtha
4
186
China Clay
4
187
Rubber Process Oil
4
188
Liquified Chlorine
4
189
Furnace Oil
4
190
Petrolieum Coke
4
191
Laterite
4
192
Silica Sand
4
193
Red Ocher
4
194
Felsphar
4
195
Chalk Powder
4
196
Hydrated Lime
4
197
Quartz Powder
4
198
Sodium Fypo Chlorite
4
199
Carbon Tapping Electrode
4
200
Carbon Catalyst
4
201
Sodium Hydroxide
4
202
Acetylene Gas
4
203
Non-Edible Oil (Other than hair oils)
4
204
Soapstone
4
205
Residual Furance Oil
4
206
HydroSulphite of Soda
4
207
Sodium Bicarbonate
4
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.
4
209
Deleted.
210
Threads including fire resistence thread
4
211
Wooden Heel
4
212
Buttons, Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace
4
213
Antisatic Insole
4
214
Barely Malt
4
215
P.U. Foam sheet
4
216
Marble and granite block and laffer
4
217
Rough Kota Stone
4
218
Stainless steel ingots, billets, blooms, flats, flat bars, patta and circles.
4
219
Rectified spirit.
4
220
Rough sand stone blocks of dimensions not less than 1.5' x 1.5' x 1'.
4
221
Abrasives and emery stone.
4
222
Copper wire including super enameled copper wire, submersible copper winding wire and double cotton covered copper wire.
4
223
Transformer Tank and accessories thereof
4
224
Core Clamp, Clamping Ring and Aluminum Member
4
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
226
H.V./L.V. bushing (insulator)
4
227
H.V./L.V. metal parts of brass and aluminum
4
228
Transformer oil
4
229
Electrical grade insulating paper/Kraft paper/press board
4
230
Double paper covered (DPC) and super enameled (SEM) wire and strips of copper and aluminum
231
C.R.G.O./Electrical lamination
4
232
Cork sheet
4
233
Sleevings
4
234
H.V./L.V. coil of copper and aluminum
4
235
Non ferrous metal sheet (including foil), circle, wires, strips and scrap
4
236
Nickel and copper cathode
4
237
Copper tubes for refrigeration and cooling plants
4
238
Coconut shell coke and met coke
4
239
Silica gel
4
240
Welding rod
4
241
Isabgol
4
242
Battery lead, lead ash and separator for storage.
4
243
Micro-cellular sheets, PVC sole, leather board, latex rubber for footwear.
4
244
Used burnt oil.
4
245
Circlip.
4
246
Tread Rubber; Bonding gum; and Baked vulcanizing cement.
4
247.
Investment powder.
4
248.
Acetone.
4
249.
MIBK (Methyl Iso Butyl Ketone).
4
250.
MEK (Methyl Ethyl Ketone).
4
251.
NBA (Normal Butyl Alcohol).
4
252.
Ethyl Acetate.
4
253.
Butyl Acetate.
4
254.
IPA (Iso Propyl Alcohol).
4
255.
DAA (Di Acetone Alcohol).
4
256.
Pthalic Anhydride.
4
257.
Maleic Anhydride.
4
258.
Pentaerythritol.
4
259.
Hexamine.
4
260.
CNSL RESIN (Cashew Nut Shell Liquid Resin).
4
261.
Industrial lacquers.
4
262.
Perforated sheets.
4
263.
Latex Foam.
4
264.
Saw dust.
4
265.
Tumba seed, Ratanjyot, Nimoli and Karanj.
4
266.
Plaster of Paris.
4
267.
Calcined magnesite and Magnesium Chloride
4
268.
Chemicals not specified elsewhere in this Schedule or in any other Schedule.
4
269.
Gelatin and gelatin capsule.
4
270.
Toluene, O-xylene and Mix-xylene
4
271.
Papad-khar
4
272.
CBFS (Carbon Black Feed Stock)
4
273.
C-9 (Known by whatever name)
4
274
Wood glue
4
275
Liquid Hydro Carbon Manufactured from plastic waste
4
276
Sugarcane
4
27
7
PET Preform
4