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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 - SCHEDULE - HISTORY
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SCHEDULE IV

[See section 4]

Goods Taxable at 5%

S.No. Description of Goods Rate of Tax Conditions, if any.
1 2 3 4
1. Agricultural implements other than mentioned in Schedule-I. 5  
2. Omitted w.e.f. 9-3-10    
3. All intangible goods like copyright, patent, REP license etc. 5  
4. All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles and refractory monolithic. 5  
5. All metal castings and manhole covers made of cast iron casting. 5  
6. All types of yarn other than cotton and silk yarn in hank and sewing thread and waste. 5  
7. All utensils including pressure cookers/ pans and cutlery but excluding utensils made of precious metals. 5  
8. Animal shoe nails 5  
9. Appalam, vadam and vathal 5  
10. Arecanut powder and betel nut 5  
11. Article made of rolled gold and imitation jewellary 5  
12. Atukulu 5  
13. Bamboo 5  
14. Bamboo matting 5  
15. Bearing and its components. 5  
16. Bed sheet, pillow cover (excluding pillow cover up to Rs.25/- per item) and other textile made-ups. 5  
17. Beedi leaves and Tendu leaves 5  
18. Omitted w.e.f. 9-3-10    
19. Beltings 5  
20. Bicycles, tricycles, cycle rickshaws and parts, components, accessories, tyres and tubes thereof 5  
21. Bio-fertilizers and Micronutrients also plant growth promoters and regulators, herbicides, rodenticide, insecticide, weedicide etc. 5  
22. Omitted w.e.f. 9-3-10    
23. Bone meal 5  
24. Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials) 5  
25. Bukhari 5  
26. Candles 5  
27. Omitted w.e.f. 26th August, 2008    
28. Centrifugal, mono-bloc diesel engine up to 10 H.P. and submersible pump sets including hose-collar, hose-socket, hose-connector, hose-clip, hose-nipple, foot-valve and delta starter for water handling and parts thereof. 5  
29. Chemical fertilizers and pesticides. 5  
30. Chikon Products. 5  
31. Clay including fireclay, fine china clay, ball clay 5  
32. Omitted w.e.f. 9-3-10    
 33. Coconut fibre 5  
34. Coconut in shell and separated kernel of coconut other than kopra 5  
35. Coffee beans, seeds and powder, cocoa pod and beans, green tea leaf and chicory. 5  
36. Coir and Coir products excluding coir mattresses 5  
37. Combs 5  
38. Computer stationery 5  
39. Cotton and cotton waste 5  
40. Crucibles 5  
41. Cups, glasses, plates, forks and spoons made of paper, plastic or thermocol, disposable food packing containers, tooth picks, straw, aluminum house foils and tissue paper. 5  
42. Omitted w.e.f. 9-3-10    
43. Drugs and medicines including vaccines, syringe and dressings medicated ointment produced under drugs licence, light liquid paraffin of IP grade. 5  
44. Edible oils and all types of oilcake but excluding cotton seed oilcake. 5  
45. Omitted w.e.f. 9-3-10    
46. Omitted    
47. Omitted    
48. Feeding bottles, nipples 5  
49. Ferrous and non-ferrous metals and alloys, non-metals, such as aluminum, copper, zinc and extrusions of those. 5  
50. Fibres of all types and fibre waste. 5  
51. Flour, Atta, Maida, Suji, Besan etc. 5  
52. Fly ash 5  
53. Fried grams 5  
54. Gabba 5  
55. Omitted w.e.f 28.07.09    
56. Gypsum in all its forms. 5  
57. Hand pumps and spare parts and fittings 5  
58. Handmade safety matches 5  
59. Hawan samagri including sambrani 5  
60. Dry flower, 5  
61. Honey 5  
62. Hose pipe and fittings thereof 5  
63. Hosiery goods 5  
64. Bran of cereals except wheat 5  
65. I.T. products as specified in Part-A of this Schedule. 5  
66. Ice 5  
67. Deleted. 5  
68. All kinds of electric cables including XLPE cables 5  
68A Jelly filled cables, Optical fibre cables 5   
69. Industrial Inputs as specified in Part-B of this Schedule 5  
70. Insulators 5  
71. Kangri 5  
72. Kattha 5  
73. Kerosene oil sold through PDS 5  
74. Kerosine lamp/ hurricane lantern, kerosene wick stove, kerosene pressure stove, petro-max pressure lamp, galss chimney and petro-max gas mantle and accessories and parts thereof. 5  
75. Khandasari 5  
76. Khoya/khoa, shrikhand, paneer, cheese, butter and cream skimmed from milk. 5  
77. Knitting wool 5  
78. Lai 5  
79. Omitted    
80. Lignite 5  
81. Lime, clinker and dolomite. 5  
82. Linear Alkyl benzene, L.A.B. Sulphonic Acid, Alfa OlefinSulphonate 5  
83. Loi 5  
84. Mat locally known as madur, made wholly or principally of cypercus corymlosus known as gola mathi, madurkathi or cyperus. 5  
85. Mat sticks and reed obtainable from Cyperus Kathi, mutha or Cyperus Malaccensis. 5  
86. Medical equipment / devices and implants. 5  
87. Mekhla Chaddar 5  
88. Exclusively moulded platic footwear, hawai chappals and straps thereof excluding the goods mentioned in Column No.2 of S.No.58 of Schedule I. 5  
89. Murmuralu, pelalu, atukulu 5  
90. Niwar excluding cotton niwar. 5  
91. Non-mechanised boats 5  
92. Nuts, bolts, screws, fasteners, Fittins for doors, window and furniture including (1) hinges-butt, piano, narrow, tee, handles for locks, furniture handles, furniture knobs, drawer channel, furniture fitting, furniture hinges, furniture catchers, (2) nails, revets, cottor pins, staples, panel pins, blue cut taks, hob nails, stars, studs, iron heels, bullock and horse shoes and nails, (3) chains of all kinds, (4) all kinds of metal sections, including slotted angles, shelves and accessories, (5) rods, rails, channels and curtain fittings, (6) tower bolts, handles, aldrops, window stay, gate hook, door stopper, brackets, card clamp, clips, corners, washers, eyelets, hooks and eyes, hangers, hasps, pegs, pelmet fittings, sliding door fittings, stoppers, suspenders, springs, magic eyes, trolley wheels, pulleys and holdfasts, (7) wire brushes, (8) wire mesh, metal mesh, wire netting and barbed wire 5  
93. Oil seeds 5  
94. Ores and minerals excluding (i) all kinds of building stones (ii) marble and (iii) granite in all their forms. 5  
95. Packing Material 5  
96. Paddy, rice, wheat and pulses in whole grain, split or broken form 5  
97. Paper of all kinds, all kinds of stationary goods, all types of exercise book, graph book, laboratory note book, paper board and waste thereof. 5  
98. Pattu 5  
99. Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes, PVC pipes and their fittings. 5  
100. Pizza bread 5  
101. Plantain leaves 5  
102. Plastic granules, plastic powder, master batches and scrap 5  
103. Porridge 5  
104. Printed materials including diary, calendar etc. 5  
105. Printing ink excluding toner and cartridges but including aluminum plate, graphic art film, plaster film. 5  
106. Processed meat, poultry and fish 5  
107. Processed or preserved vegetables and fruits including fruit jam, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise),sharbat and thandai. 5  
107A Fresh vegetables and fruits when sold by a company registered under Companies Act, 1956.

 5  
108. Pulp of bamboo, wood and paper 5  
109. Quandakari 5  
110. Rail Coaches, engines, wagons, railway switches, crossings, switch expansion joints, steel turnout sleepers, pre-stressed concrete sleepers (PCS), fish-plates, steel clips, track bolts and nuts, elastic rail clips and railway signal, signaling equipments and accessories and parts thereof. 5  
111. Rattan, reed (in Malayalam) 5  
112. Readymade garments 5  
113. Renewable energy devices and spare parts 5  
 114. Omitted w.e.f 28.07.09.    
115. River sand excluding bajari 5  
116. Sabai grass and rope 5  
117. Safety matches 5  
118. Sattu 5  
119. Sewing machines, its parts and accessories 5  
120. Ship and other water vessels 5  
121. Silk fabrics excluding handloom silk fabric, not covered under Schedule I. 5  
122. Sirali, bageshi, barroo, date leaves, baskets, handmade sooma and germa, made only of bamboo 5  
123. Skimmed milk powder and UHT milk. 5  
124. Solvent oils other than organic solvent oil. 5  
125. Spectacles, parts and components thereof, contact lens and lens cleaner 5  
126. Spices (when sold in unmixed form whether loose or in packages) including cuminseed, aniseed, turmeric, dry chilies, dhaniya, methi, ajwain, suwa, amchoor, asaliya, kathodi and hing (Asafoetida). 5  
127. Sports goods excluding apparels and footwear 5  
128. Stainless Steel sheets 5  
129. Starch 5  
130. Sugar not covered under Schedule I 5  
131. Sweetmeat Deshi (including Gajak & Revri), bhujiya, branded and unbranded namkeens. 5  
132. Tamarind, tamarind seed and powder 5  
133. Tapioca 5  
134. Tea 5  
135. Textile and fabrics not covered under Schedule I. 5  
136. Omitted w.e.f 4th April, 2007    
137. Tools including power tools and parts thereof. 5  
138. Toys excluding electronic toys 5  
139. Tractors including parts, accessories and tyre-tube thereof. 5  
140. Transformers 5  
141. Transmission towers 5  
142. Umbrella, garden umbrella and parts thereof 5  
143. Unprocessed green leaves of tea 5  
144. Used motor vehicles 5  
145. Vanaspati (Hydrogeneted Vegetable Oil) and Deshi Ghee 5  
146. Vegetable oil including gingili oil and bran oil 5  
146A Waste paper (raddi), empty bottles, broken glasses and plastic waste. 5  
147. Wet dates 5  
148. Willow vicker 5  
149. Wooden crates 5  
150. Writing Ink 5  
151. Writing Instruments, geometry boxes, colour boxes , crayons and pencil sharpeners 5  
152. Omitted w.e.f 30th March, 2007    
153 Kirana items namely kala namak, sendha namak, coconut powder, edible gond, rai, postdana, magaj of all kinds, saffron, kaluanji, saji and dry fruits. 5  
154 Unbranded bakery products including cookies but excluding cakes and pastries; unbranded confectionery excluding chocolates. 5  
155 Hydraulic excavators (earth moving and mining machinery), mobile cranes and hydraulic dumpers including parts thereof. 5  
156 Box, kothi, sandook, peti, milk cane, bhagona made from iron sheet; weight and measures, tawa, kadai, tai, sigri, chimta, imamdasta, musali, jhar and chalani. 5  
157 Ropes made of natural fibres. 5  
158 Namda, felt, non-woven fabrics and its products. 5  
159 Unbranded household plastic goods namely comb, jug, soapcase, mug, photo-frames, chakla, belan, patta, chhalani, lunch box, pencil box, bottles, trays, tokaras including baskets, mats, basins, tubs and drums provided that per item price does not exceed rupees two hundred. 5  
160 Omitted w.e.f 30th March, 2007    
161 Omitted w.e.f. 9-3-10    
162 Omitted w.e.f. 9-3-10    
163 Sugar candy made of sugar and glucose but excluding coco. 5  
164 Pollution control equipments and parts thereof. 5  
165 Digestive tablet, churan, powders and liquids. 5  
166 Glucose-D. 5  
167 Chakla and Belan made of wood 5  
168 Oil based washing soap in any form or packaging having maximum retail price less than Rs.50/= per kilogram but excluding detergent soap in any form. 5  
169 ACSR Conductors 5  
170 Cots made of iron pipes and niwar. 5  
171 All kinds of marble, and granite 5  
172 Finished Kota stone. 5  
173 Finished Nimbahera Stone 5  
174 Branded Confectionery excluding chocolate 5 For the period from 01-04-2006 to 07.05.2006
175 Electronic Weights & Measures excluding weighing bridge. 5  
176 Diamond bits. 5  
177 All kinds of building stone, grit and gitti. 5  
178 Omitted w.e.f.9-12-2009.    
179 Gharwan/Gharav Marble. 5  
180 Omitted    
181 Crowbar 5  
182 Water tanker for supply of water 5  
183 CFL Bulb 5  
184 Marble Powder, Karezi and Chips 5  
185 Timber of Safeda and Adusa 5  
186 Flour mills with motor capacity exceeding 2 HP 5  
187 Used Lead Acid Battery 5  
188 Plant and machinery, parts and accessories thereof 5 When sold to Central Government(s)/ Undertaking(s)/ Corporation(s)

NOTE: For any of the goods included in Schedule IV including Part-A and Part-B, which are covered in the category of goods of special importance as specified in section 14 of the Central sales Tax Act, 1956, the rate of tax shall be such as specified against serial number 7 of the schedule VI appended to the Act.