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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
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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. Omitted w.e.f 27th June, 2007  
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.

 
13. Registered dealers whose units are registered with the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 or with the Khadi and Village Industries Board constituted under the Rajasthan Khadi and Village Industries Board Act, 1955.  
14. Registered dealer engaged in execution of works contracts  
15. Dealer or person who carried or causes to be carried through vehicle or carrier goods liable to pay tax under sub-section (1) of section 6 of the Act.  
16. Registered dealers dealing in used motor vehicles.  
17. Rajasthan Rajya Bunkar Sahkari Sangh Limited, Jaipur.  
18. Rajasthan State Handloom Development Corporation Limited, Jaipur.  
19. Self Help Group  
20. Manufacturers of asbestos cement sheets and bricks.  
21. Bochasanwasi Shri Akshar Purushottam Swami Narayan Sanstha  
22. Registered dealers of marble who have not included royalty amount in the sale price during the period 01.04.2006 to 15.01.2008.  
23. Dealers selling food under the Akshya Kalewa Scheme.  
24. Airlines which for the first time connect cities of the State having no air service  
25. Registered flying clubs set up for training  
26. Circuit Houses / Dak bungalows  
27. Registered manufacturing dealers of the State, purchasing capital goods from registered dealers of the State  
28. Department of Narcotics, Government of India Purchase of opium from the cultivatorsof Rajasthan w.e.f.01.01.2009