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.	Omitted w.e.f 19th January, 2009
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.	Omitted w.e.f 8th July, 2009
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 01.04.2002 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.01.01.2010
29.	(i) NAFED (ii) CONFED	For the sale of imported edible oil to BPL/Antyodaya family of the State through PDS.
30.	Oil companies that is M/s. Indian oil Corporation Ltd., M/s Bharat Petroleum Corporation Ltd., M/s Hindustan Petroleum Corporation Ltd. And M/s Numaligarh Refinary Ltd.
31.	BSF Canteens in Rajasthan.
32	Registered dealers selling laboratory equipments to Schools in the State.
33	Registered dealers selling equipments and chemicals for Central Effluent Treatment Plants.
34	Registered dealers purchasing timber of babool, mango or sheesham from registered dealer of the State.
35	Dealers having license for retail off, issued by the Excise Department, Government of Rajasthan.
36	Registered dealers dealing in imported sugar.
37	Dealer supplying cooked food to Students in premises of recognised educational institutions.
38.	Dealers selling food items cooked by him in the restaurants and hotels below three star category.
39.	Dealers leasing cinema print or films for exhibition.
40.	Registered Dealer engaged in manufacturing Bitumen Emulsion and Modified Bitumen within the state.
41.	Registered Dealer engaged in manufacturing of carry bags made from paper/cloth/cellulose/canvass/jute or coir material within the state.