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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. 18  
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 not covered in (a) above. 20  
4 Tobacco and its products 65  
5 Petrol. 26  
6 Opium. 50  
7 Goods of Special importance as specified in section 14 of the Central sales Tax Act, 1956, except the goods included in Schedule I or in Schedule III appended to the Rajasthan Value Added Tax Act, 2003. 5  
8 All types of Motor Vehicles (other than tractors) including two and three wheelers including their parts and accessories 15  
9 Air Conditioner and refrigerator 15  
10 Mineral water and water sold in sealed containers 15  
11 Aerated water 15  
12 Aviation turbine fuel 20  
13 Pan Masala 65