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INDEX
1. EXEMPTIONS NOTIFIED UNDER SCHEDULE-I
(NOTIFICATIONS UNDER SUB-SECTION (1) OF SECTION 8)
2. EXEMPTIONS NOTIFIED UNDER SCHEDULE-II (RVAT: NOTIFICATIONS UNDER SUB-SECTION (3) OF SECTION 8)
3. RATE OF TAX NOTIFIED UNDER SCHEDULE III (1%)
(NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)
4. RATE OF TAX NOTIFIED UNDER SCHEDULE IV(5.5%)
(NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)
5. RATE OF TAX NOTIFIED UNDER SCHEDULE IV Part-A
Goods under Category of IT Products (See S. No. 65 of Schedule IV) (5.5%)
6. RATE OF TAX NOTIFIED UNDER SCHEDULE IV Part-B
Goods under Category of Industrial Inputs (See S. No. 69 of Schedule IV) (5.5%)
7. RATE OF TAX NOTIFIED UNDER SCHEDULE V (14.5%) (NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)
8. RATE OF TAX NOTIFIED UNDER SCHEDULE VI (Spl.Rate) (NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4)
9. Levy of tax by weight, volume, measurement or unit on certain
goods
I. Marble and Granite
II. Cigarette
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EXEMPTIONS NOTIFIED UNDER SCHEDULE-I RVAT: NOTIFICATIONS UNDER SUB-SECTION (1) OF SECTION 8
SCHEDULE I
[See sub-section (1) of section 8]
Goods Exempt from Tax
S.No. Description of Goods Conditions,
if any
1 2 3
1. Agricultural implements manually operated or animal
driven or tractor or power driven, spare parts and accessories
thereof, namely:-
(a) Ordinary Agricultural implements:
1. Hand Hoe (Khurpa or Khurpi); 2. Spade; 3. Gandasa; 4.
Pick i.e. khudali; 5. Axe; 6. Khanta; 7. Belcha; 8. Patela; 9.
Hand-driven chaff cutters and their parts (except bolts, nuts
and springs); 10. Sickle; 11. Beguri; 12. Hand-wheel hoe;
13. Horticultural tools like budding, grafting knife, secateur,
pruning shear or hook, hedge shear; sprinkler, rake; 14.
Sprayer, duster and sprayer-cum- duster; 15. Soil injector;
16. Jandra; 17. Wheel barrow; 18. Winnowing fan or
winnower; 19. Dibbler; 20. Puddler; 21. Fertilizer seed
broadcaster; 22. Maize Sheller; 23. Groundnut decorticator;
24. Manure or seed screen; 25. Flame gun; 26. Seed grader;
27. Tasla (includes Ghamela, Tagari and Parat, made of
ferrous metal; 28. Tangli; 1“29. Sprayer including their parts
and accessories;” 2"30. Parts and accessories specific to the
sprinkler system and drip irrigation system including pipes
which are used exclusively for sprinkler and drip system
(but not used for ordinary works as carriage pipes)."
_______________ 1. Originally substituted by notification No. F.12 (63) FD / Tax /
2005- 3 dated 11.04.2006, for expression, '29. Sprayer and drip
irrigation equipment' by the expression „29. Sprayer‟ w.e.f.
01.04.2006, subject to the conditions that if tax charged or
collected, the same shall be deposited to the State Government and
where the tax has been deposited to the State Government, it shall not
be refunded and further substituted by notification No. F.12 (28) FD
/ Tax / 2007/135 dated 09.03.2007, for expression, „29. Sprayer‟
2. Added by notification No.F.12(63)FD/Tax/ 2005- 3 dated
11.04.2006, w.e.f. 01.04.2006, subject to the conditions that if tax
charged or collected, the same shall be deposited to the State
Government and where the tax has been deposited to the State
Government, it shall be refunded.
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(b) Animal driven agricultural implements:
1. Plough including disc-plough; 2.Teeth of the plough; 3.
Harrow; 4.Cultivator; 5.Seed drill, fertilizer drill,
seed-cum-fertilizer drill; 6.Tiller with or without seeding
attachment; 7.Landleveller or scoop; 8.Chaff cutters and their
parts (except bolts, nuts and springs); 9. Axles and rims of
animal-driven vehicles; 10. Persian wheel and spare parts;
11.Roller; 12.Yoke; 13. Planter; 14. Plank or float; 15.Ridger;
16.Ditcher; 17. Bund former; 18.Thrasher or palla; 19.
Transplanter; 20. Reaper; 21.Mower; 22.Sugar cane crusher;
23. Cane juice boiling pan and grating; 24. Cart.
(c) Tractor or Power Driven Agricultural Implements:
1. Thrasher. 2. Chaff cutters and their parts (except bolts,
nuts and springs). 3. Winnower. 4. Disc plough. 5.
Cultivator. 6. Harrow. 7. Tillers with or without seeding
attachments. 8. Seed drills. 9. Land levellers. 10. Trolley of
tractor.
2. Aids & implements used by handicapped persons/ Artificial
Hearing Aids, Artificial Limbs, Audiometer, Braille writer,
Braille Typewriter, Braille Shorthand Writer, Braille frame,
Braille Instrument, Braille Thermometer, Braille
Lactometer, Braille Barometer, Braille printing machine,
Braille paper, Braille books, Braille slate and Braille watch,
Crutches and calipers for disabled persons, Speech trainer,
Tricycle used by disabled persons, Wheeled chair used by
disabled persons.
3. Aquatic feed, poultry feed and cattle feed, including grass,
hay and straw, gwar churi, gwar korma, 2"supplement and
husk of cereals and pulses, concentrates and additives." _______________
1. Inserted by notification No.F.12(63)FD/Tax/2005-3dated
11.04.2006, w.e.f. 01.04.2006, subject to the conditions that if tax
charged or collected, the same shall be deposited to the State
Government and where the tax has been deposited to the State
Government, it shall be refunded.
2.Substituted by notification No.F.12(15)FD/Tax/08-02dated
02.04.2008 for the expression 'supplement and husk of cereals and
pulses, 1"bran of wheat," concentrates and additives and de-oiled
cake.'
4. Betal leaves
5. 1“Books, Workbooks prescribed by any Board of School
Education or University or used for educational purpose,
periodicals and journals including maps, charts and globe.”
__________ 1. Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-10
dated 14.07.2014 w.e.f. 01.04.2006
Subject to the
provisions of
section 97A of
the Act.
2“Books and periodicals & journals including maps charts
and globe”
___________ 2. Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-10
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dated 14.07.2014 w.e.f. 01.04.2006
6. Charcoal
7. Coarse grains namely maize, jowar, bajra and flour thereof
8. Condoms and contraceptives
9. Cotton & silk yarn in hank
10. Charkha, Amber Charkha, Handlooms and their parts and
accessories Handloom fabrics and Gandhi Topi, All kahdi
garments/ goods and made ups. 1"Explanation - For the purpose of this entry 'Khadi' means
any cloth woven on handloom from yarn handspun in India" ________________
1. Added by notification No. F.12(80)FD/Tax/2005-117 dated
01.12.2006.
11. Curd, Lussi, ≠
butter milk & separated milk.
12. Electrical energy
13. Earthen pot
14. Fire wood except Casuarinas and Eucalyptus timber; gobar
ke kande 1"and solid briquettes made of agricultural waste."
_______________
1. Added by notification No.F.12(63)FD/Tax/2005-3dated 11.04.2006,
w.e.f. 01.04.2006, subject to the conditions that if tax charged or
collected, the same shall be deposited to the State Government and
where the tax has been deposited to the State Government, it shall be
refunded.
15. Fresh milk and pasteurized milk other than UHT milk and
skimmed milk powder
16. Fresh plants, saplings and fresh flowers 1"including mahua
flowers."__________
1. Added by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated
19.04.2006.
17. Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds
18. 1"Fresh vegetables and fruits."
_______________
1. Substituted by clause (i) of notification No. F.12 (25) FD/Tax/ 11-128
dated 09.03.2011 for the expression [Fresh vegetables and fruits a'except when sold by a company registered under Companies Act,
1956.']
______________
a. Inserted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated
25.02.2008.
19. Garlic, ginger, dried vegetables e.g. kair, sangari but
excluding chilies, when not sold in sealed containers
20. All bangles (except those made from precious metals) 1[,
lac, its dana and products, 2"chapadi, bairja and glass
chattons."]
_______________
1. Added vide Notification No. F.12.(63)FD/Tax/2005-29 dated
28.04.2006. 2. Substituted vide Notification No. F.12(63)FD/Tax/2005-54 dated
≠ As per the Clarification No. i-16 ¼221½@dj@oSV@vk;qDr@2006@176 dated 29-04-2011 butter milk
(Chhachh) containing Jeera/ Namak/ Podeena is also Chhachh.
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01.06.2006 for expression 'chapadi and glass chattons.'
21. Human Blood & blood plasma
22. Indigenous handmade musical instruments, components and
parts thereof,ghunghuru 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression Indigenous handmade musical instruments,
components and parts thereof.'
23. Kumkum, Bindi, Alta & Sindur, mahawar, mehandi leaves and
its powder, kajal, surma, hair pins, hair band, hair clip (other
than that of precious metals), rubber band, safety pin, Chutila
24. Meat, fish, prawn & other aquatic products when not cured
or frozen, eggs, livestock and animal hair
25. National flag
26. Organic manure
27. Non-judicial stamp paper sold by Govt. Treasuries, postal
items like envelope, postcard etc. sold by Govt. rupee note &
cheques.
*"27A. Crowbar (sabbal)"
_______________
* Inserted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated
19.04.2006. Further deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-80 dated 09.03.2010
28. Raw wool and waste thereof
29. Semen including frozen semen
30. Slate and slate pencils
31. Silk worm laying cocoon & raw silk.
32. Tender green coconut and watery coconut.
33. Toddy, Neera and Arak
34. Unbranded toast and unbranded rusk, Bread (branded or
otherwise) excluding pizza bread 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression „Bread (branded or otherwise) Excluding
pizza bread‟
35. Salt (branded or otherwise)
36. Water other than aerated, mineral, distilled, medicinal,
ionic, battery, de-mineralized water and water sold in
container.
37. 1"Pappad, Pappad-Khar," Bari ,Mangori and Khakhra
_______________
1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated
25.02.2008 for the expression 'Pappad'. It is deemed to have been
substituted w.e.f. 01.04.2006 by Notification No.
F.12(15)FD/Tax/2008-PT-55 dated 27.08.2008.
2. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression Pappad, Pappad-Khar," Bari and Mangori.'
38. Goods taken under customs bond for re-export after
manufacturing or otherwise
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39. 1[Textile and fabric on which additional excise duty was
leviable but exempted by the Government of India which
was subsequently omitted by the Finance Act, 2011
(Central Act No. 8 of 2011) from Schedule I of the
Additional Duties of Excise (Goods of Special Importance)
Act, 1957, 2“except goods mentioned in any other Schedule
appended to the Act”]
____________ 1 Substituted by clause (ii) of notification No.F.12(59)FD/Tax/2014-10
dated 14.07.2014.
2 Substituted by clause (i) of notification No.F.12(59)FD/Tax/2014-76
dated 30.07.2014 for the existing expression,-
„except goods mentioned in entry no. 204 and 205 of Schedule IV of
this Act‟
2"Textile and fabric on which additional excise duty was
leviable but exempted by the Government of India which
was subsequently omitted by the Finance Act, 2011 (Central
Act No. 8 of 2011) from schedule I to the Additional Duties
of Excise (Goods of Special Importance) Act, 1957." ________________
2. Substituted by clause (i) of notification No. F.12(46) FD/Tax/2011-06
dated 15.04.2011 w.e.f. 08.04.2011 for the expression,- 'Textile and
fabric on which additional excise duty was leviable but exempted by the
Government of India'.
40. 1"Tobacco on which additional excise duty was leviable but
exempted by the Government of India” ________________
1. Deleted by notification No. F.12(40) FD/Tax/07-01 dated 04.04.2007.
41. 1"Sugar on which additional excise duty was leviable but
exempted by the Government of India which was
subsequently omitted by the Finance Act, 2011 (Central Act
No. 8 of 2011) from schedule I to the Additional Duties of
Excise (Goods of Special Importance) Act, 1957." ________________
1. Substituted by clause (ii) of notification No. F.12(46)
FD/Tax/2011-06 dated 15.04.2011 w.e.f. 08.04.2011 for the
expression,- 'Sugar on which additional excise duty was leviable but
exempted by the Government of India'.
42. Kirpan
43. Prasdam by religious institutions 1(xx) panchamritam,
namakatti and vibhuti. _______________
1. Deleted by Notification No.F.12(63)FD/Tax/2005-104 dated
18.10.2006 the expression 'including mishri, makhana, batasha as
part of prasad'.
44. Rakhi and Sacred thread, commonly known as yagyopavit,
harmala (mala made of cotton/silk/zari yarn), mod, turra,
kalangi 1",
2“embroidery or zari articles, that is to say, imi,
zari, kasab, salama, dabka, chumki, gota, sitara, naqsi, kora,
glass bead, badla and mangalsutra.”" _______________
1. Inserted by notification No.F.12(63)FD/Tax/2005-3dated
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11.04.2006, w.e.f. 01.04.2006, subject to the conditions that if tax
charged or collected, the same shall be deposited to the State
Government and where the tax has been deposited to the State
Government, it shall be refunded.
2. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated
19.04.2006, for expression, ' zari, gota and mangalsutra'.
45. Religious pictures not for use as calendar 1“, religious
pictured tiles, Panchang” and idols of deities made of stone
or marble. _______________
1. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated
19.04.2006, for expression, 'and Panchang'.
46. 1"Chalk stick, Takhti and school bags upto Rs. 500/-"
_____________ 1. Substituted by clause (ii) of notification No. F.12 (25) FD/Tax/
11-128 dated 09.03.2011 for the expression,- 'Chalk stick and Takhti
and unbranded school bags upto Rs. 200/-'.
47. Idols made of clay or plaster of paris and Clay lamps
48. Muddhas made of sarkanda,1"moonj, ban and its rope and
basket," phool buhari jhadoo and Unbranded broomsticks _______________
1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 3 dated
11.04.2006, for expression, 'ban, moonj', w.e.f. 01.04.2006, subject to
the conditions that if tax charged or collected, the same shall be
deposited to the State Government and where the tax has been
deposited to the State Government, it shall be refunded.
49. Puffed rice, commonly known as Muri, flattened or beaten
rice, commonly known as Chira, parched rice, commonly
known as khoi, kheel, murmura, poha 1" parched gram and
makki ka poha."
____________
1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 3 dated
11.04.2006, for expression, 'and parched gram', w.e.f. 01.04.2006,
subject to the conditions that if tax charged or collected, the same
shall be deposited to the State Government and where the tax has been
deposited to the State Government, it shall be refunded.
50. Husk including groundnut husk
51. Leaf plates and cups-pressed or stitched
52. Kites, manja and charkhi
53. 1"Kuttu, Kangani," Singhada, Rajgira including atta
thereof, Sanwakhya and Sabudana _______________
1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated
25.02.2008 for the expression 'Kuttu'. It is deemed to have been
substituted w.e.f. 01.04.2006 by Notification No.
F.12(15)FD/Tax/2008- PT-55 dated 27.08.2008
54. Loban, dhoop, handmade agarbatti, deepak, 1"puja ki
ghanti, pooja ka chopda, shankh, roli and moli" ________________
1. Substituted vide Notification No. F.12(63)FD/Tax/2005-54 dated
01.06.2006 for expression, 'pooja ki ghanti, shankh, roli and moli.'
55. 1“Handicrafts, statues, blue pottery and puppets having sale
price upto Rs. 1000/- per item
Subject to the
provisions of
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_____________ 1 Substituted by clause (ii) of notification No.F.12(59)FD/Tax/2014-76
dated 30.07.2014 w.e.f. 14.07.2014 for the expression „Handicrafts,
including blue pottery and puppets upto Rs. 1000/- per item‟. Which
was substituted by clause (iii) of notification No.F.12(59)FD /Tax /
2014-10 dated 14.07.2014.
section 97A of
the Act. ”
2“Handicrafts including blue pottery and puppets”
____________ 2 Substituted by clause (iii) of notification No.F.12(59)FD/Tax/2014-10
dated 14.07.2014.
56. Seeds of grass, vegetables and flowers; 1"truthfully labeled
seeds and" seeds certified by the certification agency under
the Seeds Act, 1966 (54 of 1966), when sold in sealed bags
or containers.
_______________
1. Inserted by Notification No. F.12(63) FD/ Tax/ 2005-3 dated
11.04.2006, w.e.f. 01.04.2006, subject to the conditions that if tax
charged or collected, the same shall be deposited to the State
Government and where the tax has been deposited to the State
Government, it shall be refunded.
57. Rajasthani audio/vedio music cassettes including CD and DVD
58. 1[All kinds of footwear (excluding footwear made of
leather) having maximum retail 2price
3"less than Rs.
500/-" per pair, and Deshi Juthiyan.]
_______________ 1. Substituted by Notification No. F.12 (63) FD / Tax / 2005- 3 dated
11.04.2006, for original expression, 'Unbranded rubber/plastic/rexin
Footwear having maximum retail price less than Rs. 200/- per pair.',
w.e.f. 01.04.2006, subject to the conditions that if tax charged or
collected, the same shall be deposited to the State Government and
where the tax has been deposited to the State Government, it shall be
refunded and further substituted by Notification No. F.12(63)FD/Tax/
2005-54 dated 01.06.2006 for expression, 'Rubber/ plastic/rexin
footwear having maximum retail price less than Rs. 200/- per pair
provided that the MRP is indelibly marked or embossed on the
footwear itself.' furhter sustituted by notification no. F.12(28)
FD/Tax/07-173 dated 30.03.2007 for expression ' Rubber/plastic/
rexin footwear having maximum retail price less than Rs. 200/- per
pair provided that the MRP is indelibly marked or embossed on the
footwear itself and Deshi Jootiyan'.
2. Substituted by Notification No. F.12 (84) FD / Tax / 2009- 42 dated
30.07.2009, w.e.f. 28.07.2009 for expression, 'price less than Rs.
200/-'
3. Substituted by Notification No. F.12 (25) FD / Tax / 11-167 dated
23.03.2011, for expression, 'less than Rs. 300/-'.
*[59.
1“Razai, Handmade cotton filled Gadde (Mattresses) and
Pillow”
_____________ 1. Substituted by clause (iii) of notification No. F.12 (25) FD/Tax/
11-128 dated 09.03.2011 for the expression,- a“Razai up to Rs. 750/-
and razai cover up to Rs. 150/- per item.” Further substituted by clause
(i) of Notification No. F.12(25)FD/Tax/11-159 dated 15.03.2011 for
the expression, 'Razai'.
_______________
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a. Substituted by Notification No. F. 12 (63) FD / Tax / 2005 - 18
dated 19.04.2006, for expression, 'Razai upto Rs. 300/- and Razai
cover upto Rs. 150/- per item'.
60. 1“All kinds of stone sludge, stone slurry and the
manufactured items having individually or jointly a
minimum of 50% of all kinds of stone sludge, stone slurry
and fly ash in the contents of such manufactured items but in
case of manufacturing of bricks this limit shall be 25% or
more.”. ________________
1. Substituted by clause (i) of Notification No. No.F.12(23)FD/Tax/
2015-194 dated 09.03.2015 .
2"All kinds of stone sludge, stone slurry, fly ash and the
manufactured items having individually or jointly a
minimum 50% in the contents of such manufactured
products but in case of manufacturing of bricks this limit
shall be 25% or more in its contents". ________________
2 Substituted by Notification No. F.12(63)FD/Tax/2005-47 dated
08.05.2006 vide S.O. 95 dated 09.05.2006, for expression, 'Marble
and other stone slurry, sludge and fly ash'.
2(##
"60A Asbestos cement sheets and bricks having contents of fly ash
25% or more by weight. ________________
## Inserted by Notification No. F.12(63)FD/Tax/2005-54 dated
01.06.2006
1 Substituted by Notification No. F.12(63)FD/Tax/2005-62 dated
05.07.2006 vide S.O. 140 dated 15.07.2006, for expression 'Subject
to the condition of entry in Registration Certificate of the selling
dealer '
2 Deleted by Notification No. F.12(28)FD/Tax/2007-135 dated
09.03.2007.
1"(1) The goods
shall be entered in
the Registration
Certificate of the
selling dealer;
(2) The exemption
shall be for such
goods,
manufactured by
the dealer who
commences
commercial
production in the
State by
31.12.2006.
(3) The exemption
shall be availiable
up to
23.01.2010")
61. Country liquor ________________
Deleted vide Notification No. F.12(11)FD/ Tax/ 2016-251 dated
30.03.2016. w.e.f. 01.04.2016
1"62. Cottonseed oil cake.
_______________
1. Deleted by clause (i) of Notification No. F.12(22)FD/ Tax/ 10-80
dated 09.03.2010. See S. No. 111.
Subject to the
condition of entry
in Registration
Certificate of the
selling dealer."
63. 1"Old jute bags and old HDPE bags."
_______________
Subject to the
condition of entry
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1. Substituted by Notification No. F.12(63)FD/Tax/2005-29 dated
28.04.2006 for expression, 'Old jute bags."
in Registration
Certificate of the
selling dealer. 1“64. Handmade soap.” ]
_______________
* Added by notification No.F.12(63)FD/Tax/2005-3 dated 11.04.2006,
w.e.f. 01.04.2006, subject to the conditions that if tax charged or
collected, the same shall be deposited to the State Government and
where the tax has been deposited to the State Government, it shall be
refunded.
1. Deleted vide notification No. F.12(63)FD/Tax/2005-77 dated
11.08.2006.
#[65 Toys upto Rs. 300/- per item but excluding all kinds of
electronic toys.
66 Blood bags.
67 Mica
68 Pillow cover up to Rs.25/- per item.]
_______________ # Added by Notification No. F. 12 (63) FD / Tax / 2005 - 18 dated
19.04.2006.
$[69 Articles of marble up to Rs. 1000/- per item.
1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression „Articles of marble up to Rs. 300/- per item.‟
70 Niwar made of cotton.
71 Saree fall.]
_______________ $ Added by Notification No. F.12 (63) FD/ Tax/ 2005-29 dated
28.04.2006 vide S.O. 95 dated 09.05.2006.
**"72. Products and medicines manufactured in the Goshalas from
gobar and Gomutra."
_______________ ** Added by Notification No. F. 12 (63) FD / Tax /2005 - 47 dated
08.05.2006.
$$"73
Bura and mishri"
________________ $$ Added by Notification No. F.12(63)FD/Tax/2005-54 dated
01.06.2006.
*$[74
Makhana, Batasha and Sugar Toys. Subject to entry
in Registration
Certificate of the
Selling dealer
75
Bio-fertilizers.]
________________ *$ Added by Notification No. F.12(63)FD/Tax/2005-104 dated
18.10.2006.
$*"76.
Incense sticks commonly known as agarbatti, dhupkathi or
dhupbatti. "
________________ $* Added by Notification No. F.12(63)FD/Tax/2005-103 dated
18.10.2006. w.e.f. 01.04.2006, subject to the conditions that tax
charged or collected, if any, shall be deposited to the State
Government and tax already deposited to the State Government,
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shall not be refunded. $$*
"77.
Gwar Seed, Gwar Dal, Dhencha and Punwad
______________ $$* Added by Notification No. F.12(63)FD/Tax/2005-127 dated
08.02.2007.
2. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression “Guar Seed, Guar Refined Dal or split, Guar
Gum Powder, Dhencha and Punwad. "
[78 Ratanjyot
79 Crude bio-diesel and 100% bio-diesel (B 100)
80 Helmet
81 Unstitched bed sheet
82 Woven label tapes, elastic nylon/fabric tapes and laces]
_______________ Added by Notification No. F.12(28)FD/Tax/2007/135 dated
09.03.2007.
[83 Tilpatti
84 Textile Screen design
85 Gulkand and Gulabjal.
86 Gamchha
87 Blanket
88 Hand Cart]
_______________ Added by Notification No. F.12(28)FD/Tax/07-173 dt. 30.03.2007.
[89 Gobar Gas Plant and its components including machinery
used in gobar gas plants i.e. (i) Gobar Gas Holder, (ii) Guide
Frame for Gobar Gas Holder and (iii) Gobar Gas Burner.
90 1(i) Non-electrically operated hand tools i.e. gurmala, karni,
sawal, gunia, randa, basula, iron chhini firma for repair of
shoes, hair cutting machine, coal based iron-press and
iron-wire brush.
(ii) Non-electrically operated nose plier,side cutter,
miniature plier, pincer, chugga, tongs, katiya, top cutter,
kaat, jamboor, hammer, jantry, keetkade, dadiya die and
mus, where maximum retail price is
upto Rs. 80 per piece.
91 Wooden hand blocks for textile printing.
92 Kerosene lamp, hurricane lantern, kerosene wick stove,
kerosene pressure stove, accessories & parts thereof 1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression ISI marked kerosene stove and wick stove.
93 Domestic solar cooker.]
_______________ . Added by Notification No. F. 12 (15) FD / Tax / 2008- 72 dated
1 Substituted vide Notification No. F.12(11)FD/Tax/2016-251 dated 30.03.2016 w.e.f 01.04.2016 for
expression,' Non electrically operated hand tools i.e. gurmala, karni, sawal, gunia, randa, basula, iron,
chhini, firma for repair of shoes, hair cutting machine, coal based iron-press and iron-wire brush.
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25.02.2008. [94. Handmade soap For the period
01.04.2006 to
10.08.2006
95 Asbestos cement sheets and bricks having contents of fly ash
25% or more by weight.
_______________
Added by Notification No. F. 12 (15) FD / Tax / 2008- 17 dated
03.06.2008
(i) For the period
01.04.2006 to
04.07.2006
subject to entry in
the Registration
Certificate of the
selling dealer.
(ii) For the period
05.07.2006 to
08.03.2007 on the
condition that,
(i) the goods shall
be entered in the
registration
certificate of the
selling dealer.
(ii) The exemption
shall be for such
goods,
manufactured by
the dealer who
commences
commercial
production in the
State by
31.12.2006.] @"96. Liquified petroleum gas for domestic use.”
________________ @
Added by Notification No. F. 12 (15) FD / Tax / 08-66 dated
06.09.2008
@$[97. Newsprint. $@“98. De-oiled rice bran.
_____________ $@ Substituted by clause (iv) of notification No.F.12(59)FD/Tax /
2014-10 dated 14.07.2014 retrospectively w.e.f. 01.04.2006
Subject to the
provisions of
section 97A of the
Act”
99. Herb, bark, dry plant, dry root commonly known as
jari-booti and dry amla.]
________________ @$
Added by Notification No. F. 12 (84) FD / Tax / 2009-09 dated
08.07.2009
≈"100. All kinds of sarees including sarees made of silk fabric and
fabric imported from outside India with or without various
kind of ornamental work."
________________
≈ Originally entry was added by Notification No. F. 12 (84) FD / Tax /
2009-09 dated 08.07.2009 has been substituted by Notification No.
F.12 (84) FD / Tax / 2009- 42 dated 30.07.2009, w.e.f. 01.04.2006.
"101. Isabgol and its husk"
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________________
Added by Notification No. F. 12 (97) FD / Tax / 09-41 dated
27.07.2009 [102. Gur, jaggery and edible variety of rab gur
103. All kinds of Towels having maximum retail price upto Rs.
200/- per towel.
104. Rice Bran.
105. Unfried potato chips]
________________
Added by Notification No. F.12 (84) FD / Tax / 2009- 42 dated
30.07.2009 w.e.f. 28.07.2009
Ω[106 Battery driven motor vehicle
107. Solar energy equipment and solar torch
1. Substituted vide Notification No. F.12(11)FD/Tax/2016-184 dated
08.03.2016 for expression Solar energy equipment
108. Mehandi cone
109. Beehive, Bee-colony, Bee-box
110. Rudraksh]
_______________ Ω. Added by clause (ii) of Notification No. F.12(22)FD/ Tax/ 10-80
dated 09.03.2010.
£"111. Cotton seed oil cake.
_______________ £. Added by Notification No. F.12(22)FD/ Tax/ 10-104 dated
31.03.2010 with effect from 09.03.2010.
Subject to entry
in Certificate of
Registration of
selling dealer. " ±"112. Commercial LPG used for cremation, Equipments of
cremation including parts and accessroies thereof, used in
cremation through LPG or electrical energy.
_______________ ±. Added by Notification No.F.12(77)FD/Tax/2010-70 dated
06.09.2010.
When purchased
by such cremation
centers which are
open to all
sections of the
society" "113. Oseltamivir [medicine for Influenza-A (H1N1)]"
_______________ . Added by Notification No. F.12(105)FD/ Tax/ 2010-72 dated
08.09.2010. Further Substitued by Notification No. F.12 (105) FD/
Tax/ 2010-82 dated 07.10.2010 for the original entry,-
'113. Tamiflu (medicine for Influenza A (H1N1)'
≈[114.
All kind of building stone, excluding all kinds and forms of
Kota Stone, Marble, and Granite
115. Grit, Ballast including Gitti and Kankari
116. Morram
117. Bajari including Reta and River Sand
118. Kiln Bricks]
_______________ ≈. Added by Notification No. F.12(52)FD/ Tax/ 09-pt-109 dated
31.12.2010 w.e.f. 01.01.2011.
≠[119.
UHT milk
120. 1
"All kinds of Handmade Carpet"
_____________
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1. Substituted by clause (ii) of Notification No. F.12(25)FD/Tax/11-159
dated 15.03.2011 for the expression, 'Handmade Wollen Carpet'.
2. Deleted by Notification No.F.12(11) FD / Tax / 2016-184 dated
08.03.2016.
121. Namda
122. Handspun woollen yarn
123. Saji
124. All types of pulses whether whole, split or broken form
including besan thereof
125. 1"Paddy, Rice, Wheat, Atta of wheat including fortified Atta
of wheat, Maida, Suji and Wheat Bran"
_____________ 1. Substituted by clause (iii) of Notification No. F.12(25)FD/Tax/11-159
dated 15.03.2011 for the expression, 'Wheat and Rice'.
126. 1"Kerosene oil"
______________ 1. Substituted by Notification No. F.12(89)FD/Tax/2007-24 dated
29.06.2011 for the expression, 'Kerosene oil sold through PDS'.
127. Cooked Food
_____________ 1. Inserted by notification No. F.4 (25) FD/Tax/ 03-63 dated 02.11.2011.
When cooked and
served by
Religious or
Charitable
institution 1"on or
after 01.04.2006."
128. 1"Box, Kothi, Sandook, Peti, Milk Can, Tawa, Kadai, Tai,
Sigri, Chimta, Imamdasta, Musali, Jhar, Chalani, Chhajla,
Saankal (Chain) and Buckets made from iron and steel"
_____________ 1. Substituted by clause (iv) of Notification No. F.12(25)FD/Tax/11-159
dated 15.03.2011 for the expression, 'Tawa, Kadai, Tai, Sigri, Chimta,
Imamdasta, Musali, Jhar and Chalani made from iron and steel'.
129. Chakla, Belan and Gas Lighter
130. Multani Mitti (130A Handmade paper and its products
130B. Gulal and Pichkari)
_____________ . Added by clause (v) of notification No. F.12 (25) FD/Tax/ 11-159
dated 15.03.2011.
131. 1^fljkyh] ckxs'kh] ck:] [ktwj dh ifÙk;ka] ckLdsV~l] dsoy ckal ls
cus gq, gkFk ls fufeZr lweka vkSj tekZA*]
_____________ 1. As per Hindi version of Notification; the translation in English
Language has not been published in the Rajasthan Gazette upto the
publication of the book.
≠. Added by clause (iv) of notification No. F.12 (25) FD/Tax/ 11-128
dated 09.03.2011.
£"132. Bhang and Lanced poppy head"
_____________ £.Added by notification No. F.12 (25) FD/Tax/ 11-129 dated 09.03.2011
w.e.f. 01.04.2011.
~£[133 Sanitary Napkin of "free days" brand sold under the NRHM
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. scheme
134. Stone dust
135. Plant and Machinery including parts thereof, used in
generation of Electricity, from-
(a) Solar Energy;
(b) Wind Power; and
(c) Biomass as defined under Policy for promoting
generation of electricity from Biomass, 2010, of
Government of Rajasthan.
136. Waste Paper (raddi)]
_____________ ~£.Added by notification No. F.12 (25) FD/Tax/ 12-116 dated
26.03.2012.
£~ “137. Cumin seed, aniseed, turmeric, dry chillies, dhaniya, methi,
ajwain, suwa, asaliya, kathodi.
_____________ £~Added by notification No. F.12 (11) FD/Tax/ 2013-108 dated
06.03.2013. Deleted by clause (v) of notification No.F.12(59)FD
/Tax/2014-10 dated 14.07.2014.
When sold in a
form other than
powder or
crushed or paste
form.”
££ [138. Bio gas
139. Reetha and shikakai]
__________ ££. Added by clause (vi) of notification No.F.12(59)FD/Tax/2014-10
dated 14.07.2014.
1“140 Cumin seed and aniseed
________________ 1 Added by clause (iii) of notification No.F.12(59)FD/Tax/2014-76
dated 30.07.2014 w.e.f. 14.07.2014.
Subject to the
provisions of
section 97A of
the Act.” 1“141
Refused derived fuel”
________________ 1 Added by of notification No.F.12(82)FD/Tax/2014-132 dated
20.10.2014.
1[142. Pseudophakic Intra Ocular Lens
143. Mosquito net, Bird net
144. Jute rope
145. Kalijeeri, kalaunji
146. Chokhat made of sand stone
147. Marble powder, karezi and chips.
148. Hawan samagri including sambrani] ________________
1. Added by clause (ii) of Notification No. No.F.12(23)FD/Tax/
2015-194 dated 09.03.2015 .
149. Bio mass stove Entries from serial
No. 149 to 162 are
added vide
Notification
No.F.12(11) FD /
Tax / 2016-184
dated 08.03.2016.
150. Lai
151. Pattu
152. Camphor
153. Saw Dust
154. Sugarcane
155. Sattu
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156. Sewing needle other than needle used in sewing
machine
157. Earthen roofing tiles (Kelu)
158. Animal Shoe and its nail
159. Rubber play ball and balloons
160. Hand-pumps, its parts and fittings
161. Safety matches
162. Ganga jal and ganga arghya packed in sealed containers
not meant for drinking purpose
EXEMPTIONS NOTIFIED UNDER SCHEDULE-II RVAT: NOTIFICATIONS UNDER SUB-SECTION (3) OF SECTION 8
The State Government by issuing notifications under sub-section (3) of Section 8 of the
Act in the Official Gazettee, has granted exemption from tax payable on the sale or
purchase of goods by the person or class of persons as mentioned in Schedule-II, as given
hereinafter:-
SCHEDULE II
[See sub-section (3) of section 8]
Exemption to Persons or Class of Persons
S.No. Exemptions to person or Class of
persons
Conditions,
if any
On the notified
conditions as
given in Para 2
of this Chapter
at Serial
Number given
therein
1. United Nations Organisation and its
constituent agencies
13
2. Foreign Diplomatic Missions and their
diplomats
-
**"3. Aviation turbine fuel to any Airlines
establishing 'HUB' in the State.
_______________ ** Deleted by Notification No. F. 4 (23) FD / Tax /
97-85 dated 19.1.2009.
One year
from the
date of
commence-
ment of
HUB."
-
*"4. (i) Canteen Stores Department, or
(ii) Regimental or Unit-run canteens
attached to Military units."
_______________ * Inserted by Notification No. F. 12 (63) FD / Tax
/ 2005-8 dated 13.04.2006 w.e.f. 01.04.2006.
1, 2
#[5. Rajasthan State Road Transport
Corporation
3, 43, 65
6. Indian Railways.]
_______________
4, 26, 87
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# Inserted by Notification No. F. 12 (63) FD / Tax
/ 2005-10 dated 15.04.2006. $"7. Food Corporation of India."
_______________
$ Inserted by Notification No. F. 12 (63) FD / Tax
/ 2005-22 dated 25.04.2006 w.e.f. 01.04.2006.
5, 12
**"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.,"
_______________ ** Inserted by Notification No. F.12(63)FD/Tax
2005-26 dated 28.04.2006 w.e.f. 01.04.2006.
6, 77, 78
##"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."
________________ ## Inserted by Notification No. F.12(63) FD/
Tax/2005-31 dated 29.04.2006 w.e.f.
01.04.2006 vide S.O. 69 dated 01.05.2006.
7, 79
1[
***"10
.
Balkrishna Industries Limited"]
________________
*** Inserted by Notification No. F.4(2)FD/Tax
/2004-41 dated 06.05.2006.
1 Deleted by Notification No. F.4(2)FD/Tax/
2004-26 dated 27.06.2007.
1 of Para II of
Chapter-4
###[11.
Bhagwan Mahaveer Viklang Sahayata
Samiti, Jaipur.
2 of Para II of
Chapter-4
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.]
_______________
### Added by Notification No. F.12(63)FD/ Tax /
2005-48 dated 08.05.2006 vide S.O. 96 dated
09.05.2006.
3 of Para II of
Chapter-4
‡ “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
8, 17, 36
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under the Rajasthan Khadi and Village
Industries Board Act, 1955.”
_______________
‡ Inserted by Notification No. F.12(63)FD/Tax
/2005-66 dated 05.07.2006. £"14. Registered dealer engaged in execution of
works contracts."
________________
£ Inserted vide notification No: F.12(63)FD/Tax
/2005-79 dated 11.08.2006 w.e.f. 01.04.2006.
9, 24, 47, 49,
50, 71, 82, 86,
90, 96
££"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."
________________
££ Inserted vide notification No: F.12(63)FD/
Tax /2005-85 dated 11.09.2006
10, 10A
3[1“16.
2(Registered dealers dealing in used motor
vehicles.”)]
________________ 1 Inserted vide notification No: F.12(63)FD/
Tax/2005-96 dated 11.10.2006.
2 Substituted by notification No. F.12(28)FD/ Tax/
2007/136 dated 09.03.2007 for expression,
„Registered dealers dealing in used cars.‟
3 Deleted by Notification No. F. 4 (84) FD / Tax /
2009-10 dated 08.07.2009.
11, 14, 22
ࣣ[17. Rajasthan Rajya Bunkar Sahkari Sangh
Limited, Jaipur.
4 of Para II of
Chapter-4
18. Rajasthan State Handloom Development
Corporation Limited, Jaipur.]
________________
ࣣ Inserted vide notification No: F.12(63)FD/
Tax /2005-106 dated 18.10.2006
5 of Para II of
Chapter-4
[19.
Self Help Group 15
20. Manufacturers of asbestos cement sheets
and bricks]
________________
Added by notification No. F. 12 (28) FD / Tax
/ 2007 / 136 dated 09.03.2007.
16
“21. Bochasanwasi Shri Akshar Purushottam
Swami Narayan Sanstha.”
________________
Inserted by notification No. F. 4 (38) FD / Tax
/ 03-32 dated 03.08.2007.
19
[22. Registered dealers of marble who have not
included royalty amount in the sale price 1"during the period 01.04.2002 to
15.01.2008".
________________ 1. Substituted by Notification No. F. 12 (23)
20, 30
19
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FD/Tax/ 08-71 dated 09.09.2008 for expression
'during the period 01.04.2006 to 15.01.2008"
which was substituted by Notification No. F. 12
(15) FD / Tax / 2008- 18 dated 03.06.2008 for
expression 'during the period 01.04.2006 to
14.01.2008" w.e.f. 25.02.2008
23. Dealers selling food under the Akshya
Kalewa Scheme.]
_______________
. Inserted by Notification No. F. 12 (15) FD /
Tax / 2008- 73 dated 25.02.2008.
21
[24. Airlines which for the first time connect
cities of the State having no air service.
23
25. Registered Flying Clubs set up for
training.]
_______________
Added by Notification No. F. 12 (15) FD / Tax
/ 2008- 18 dated 03.06.2008 w.e.f. 25.02.2008
23
@"26. Circuit Houses/ Dak bungalows"
________________ @Added by Notification No. F. 12 (3) FD / Tax /
08- 40 dated 05.08.2008
25
"27. Registered manufacturing dealers of the
State, purchasing capital goods from
registered dealers of the State."
________________ Added by Notification No. F. 12 (15) FD / Tax
/ 08- PT-53 dated 27.08.2008
27
‡"28. Department of Narcotics, Government of
India,
________________ ‡Added by Notification No. F. 12 (85) FD / Tax /
07- 57 dated 29.08.2008
Substituted by Notification No. F.12 (124) FD/
Tax/ 09-61 dated 26.11.2009 for expression
'w.e.f. 01.01.2009'.
Purchase of
opium from
the
cultivators of
Rajasthan, (w.e.f.
01.01.2010)"
28
‡@"29. (i)
NAFED
(ii)
CONFED
For the sale of imported
edible oil to BPL/ Antyodaya
family of the State through
PDS."
______________ ‡@ Added by Notification No. F. 4
(4) FD / Tax / 2001- 69 dated
08.09.2008
29
‡*"30.
Oil Companies that is M/s Indian Oil
Corporation Ltd., M/s Bharat Petroleum
Corporation Ltd., M/s Hindustan
Petroleum Ltd. 1"M/s Numaligarh
Refinery Ltd. and M/s Essar Oil Ltd."
________________ ‡* Added by No. F.12(33) FD/ Tax/ 08-79 dated:
10.11.2008.
31
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1. Substituted by Notification No. F. 12 (33) FD/
Tax/ 08-89 dated 12.11.2010 for the expression
'and M/s Numaligarh Refinery Ltd.' ‡**"
31.
BSF canteens in Rajasthan."
________________ ‡** Added by No. F.4(33) FD/ Tax/ 87-01 dated:
25.05.2009.
32, 33
≈**[32.
Registered dealers selling laboratory
equipments to Schools in the State.
34
33.
Registered dealers selling equipments and
chemicals for Central Effluent Treatment
Plants.]
________________ ≈** Added by No. F.12(84) FD/ Tax/ 2009-10
dated: 08.07.2009.
35
1[34. Registered dealers purchasing timber of
2“babool, mango, sheesham, chandan,
kadamb or kem” from registered dealer of
the State.]
_______________ 1. Added by notification No. F.12 (84) FD / Tax/
2009-44 dated 30.07.2009 w.e.f. 28.07.2009
2. Subsituted by notification No. F.12 (11) FD /
Tax/ 2013-109 dated 06.03.2013 for the
expression „babool, mango or sheesham‟.
37
**≈"35.
Dealers having license for retail off, issued
by the Excise Department, Government of
Rajasthan.”
_____________ **≈. Added by notification No. F.12 (94) FD /
Tax/ 07-53 dated 31.08.2009 w.e.f. 01.04.2009
38
*≈*"36.
Registered dealers dealing in imported
sugar.”
_____________ *≈*. Added by notification No. F.12 (86) FD /
Tax/ 2009-75 dated 27.01.2010.
39
Ω [37.
Dealer supplying cooked food to Students
in premises of recognised educational
institutions.
40
38. Dealers selling food items cooked by him
in the restaurants and hotels below three
star category.
41
39. Dealers leasing cinema print or films for
exhibition.]
_____________ Ω. Added by notification No. F.12 (22) FD / Tax/
10-81 dated 09.03.2010.
42
Ω *"40. Registered Dealers engaged in
manufacturing of Bitumen Emulsion and
Modified Bitumen within the State."
_____________
44, 83, 88
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Ω*.Added by notification No. F.12 (34) FD / Tax/
2010-11 dated 07.05.2010 w.e.f. 09.03.2010.
Further substituted by Notification No.
F.12(34) FD/Tax/2010-40 dated 21.07.2010
for the original expression, 'Registered Dealers
engaged in manufacturing of Bitumen
Emulsion and Crumb Rubber Modified
Bitumen within the State.' *Ω
"41. Registered Dealers engaged in
manufacturing of carry bags made from
paper/ cloth/ cellulose/ canvass/ jute or
coir material within the State."
_____________ *Ω.Added by notification No. F.12 (36) FD / Tax/
2010-15 dated 26.05.2010.
45
**Ω "42. M/s Premier Brands Pvt. Ltd., the official
licensee to Commonwealth Games Delhi,
2010."
_____________ **Ω.Added by notification No. F.12 (96) FD /
Tax/ 2010-47 dated 05.08.2010.
46
Ω** "43. (i) Jaipur City Transport Service Limited
(ii) Ajmer City Transport Service
Limited"
_____________ Ω**.Added by notification No. F.12 (102) FD /
Tax/ 10-73 dated 08.09.2010.
(i) 48, 53, 68
(ii) 48
*Ω* "44. Food, Civil Supplies and Consumer
Affairs Department, Government of
Rajasthan
_____________ *Ω*.Added by notification No. F.4 (4) FD / Tax/
2001-92 dated 29.11.2010.
For the sale of
imported soya
oil through
Public
Distribution
System to the
consumers of
the State."
51
*Ω≈"45
.
M/s SAMTEL GLASS LTD. Kota
(formerly known as M/s Samcor Glass
Ltd. Kota)"
_____________ *Ω≈.Added by notification No. F.4 (102) FD /
Tax-Div./04-104 dated 28.12.2010.
52
*≈Ω"46
.
Member Secretary, Rajya Yuva Board,
Jaipur."
_____________ *≈Ω.Added by notification No. F.12 (5) FD /
Tax-Div/11-121 dated 02.02.2011.
54
≈*Ω [47.
CISF canteens in Rajasthan 55, 56
48. CRPF canteens in Rajasthan 57, 58
49. Manufacturer of Cattle Feed 59
50. Outdoor Caterer] 60
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_____________ ≈*Ω.Added by notification No. F.12 (25) FD /
Tax/11-130 dated 09.03.2011. Ω≈*
"51 Manufacturers of Handmade Carpet"
_____________ Ω≈*.Added by notification No. F.12 (25) FD /
Tax/11-160 dated 15.03.2011.
61
*Ω≈ "52
Registered dealers selling High and Light
Speed Diesel Oil in the State."
_____________ *Ω≈.Added by notification No. F.12 (89) FD /
Tax/2007-25 dated 29.06.2011.
62
Ω≈* "53
Registered enterprises in powerloom
sector."
_____________ Ω≈*.Added by notification No. F.12 (22) FD /
Tax/2011-40 dated 01.09.2011.
63
≈Ω*"54
M/s Rajasthan Medical Services
Corporation Ltd."
_____________ ≈Ω*. Added by notification No. F.12 (25) FD /
Tax/2010-53 dated 30.09.2011.
64
≈**"55
Dealer manufacturing Industrial gases in
the State"
_____________ ≈** Added by notification No. F.12 (49) FD /
Tax/2011-65 dated 04.11.2011. Deleted by
notification No. F.12 (49) FD/Tax/2011-81 dated
23.11.2012.
66
***"56
Honda Motor Cycle and Scooter India
Private Limited"
_____________ ***. Added by notification No. F.12 (16) FD /
Tax/2010-70 dated 23.11.2011.
67
*^*"57
Director, Science and Technology,
Government of Rajasthan "
_____________ *^*. Added by notification No. F.12(5)FD/Tax/
2011-90 dated 21.02.2012.
69
^**"58
Registered dealers selling wood glue to
the registered dealers of the State for
manufacturing of Handicrafts."
_____________ ^**. Added by notification No. F.12(15)FD/Tax/
12-117 dated 26.03.2012.
70
**^"59
Rajasthan Rajya Sahakari Spinning and
Ginning Mills Federation Limited"
_____________ **^. Added by notification No. F.12(15)FD/Tax/
12-3 dated 05.04.2012.
72
^*^"60
Registered dealer selling stainless steel 73
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flats to the registered dealers of the State
for use in manufacturing of stainless steel
sheets and/ or circles."
_____________ ^*^. Added by notification No. F.12(15)FD/Tax/
12-7 dated 23.04.2012 w.e.f. 20.04.2012. ^^*
"61
M/s Hero MotoCorp Limited."
_____________ ^^*Added by notification No. F.12(31)FD/Tax/
2012-40 dated 18.07.2012.
74
€“62
M/s JCB India Limited”
_____________ €Added by notification No. F.12(26)FD/Tax/
2012-45 dated 18.07.2012.
75
£“63 Dealers transferring the right to use goods
for display of advertisements.”
_____________ £Added by notification No. F.12(48)FD/Tax/
2012-53 dated 21.08.2012.
76
¥“64. M/s. Rajasthan State Beverages
Corporation Limited, Jaipur”
____________ ¥Added by notification No. F.12(18)FD/Tax/
2012 -68 dated 15.10.2012
80
±“65.
Bhagwan Mahaveer Cancer Hospital and
Research Centre, Jaipur”
_____________ ±Added by notification No. F.12(65)FD/Tax/
2012 -76 dated 01.11.2012
81
±±“66. Police Canteens in Rajasthan”
_____________ ±±Added by notification No. F.4(33)FD/Tax/ 87
–Pt – I-35 dated 04.07.2013
84, 85
67 1“Registered dealers selling Aviation
Turbine Fuel to any Airline:-
(i) which establishes HUB in the State;
or
(ii) which operates scheduled or non-
scheduled commercial flight from a place
in the State to another place in the State; or
(iii) which operates scheduled
commercial flight to cities of the State
other than Jaipur.”
________________
1. Substituted by of Notification No. No.F.12(23)
FD/ Tax/ 2015-195 dated 09.03.2015.
94, 95
2“Registered dealers selling Aviation
Turbine Fuel to any Airline establishing
HUB in the State or to any Airline
connecting cities of the State”
89
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______________ 2 Added by notification No.F.12(59)FD /Tax / 2014
- 11 dated 14.07.2014. Further substituted by of
Notification No. No.F.12(23) FD/ Tax/ 2015 –
195 dated 09.03.2015. 1[68 Registered dealers commonly known as
developers/builders who, as work
contractors, undertake the construction of
flats, dwellings or buildings or premises
and transfer them along with goods
(whether as goods or in some other form)
and land or interest underlying the land in
pursuance of an agreement.
91
69 Registered dealers engaged in leasing out
tent and their accessories, decorative
articles and exhibits, sound amplifier &
public address system.]
______________ 1 Added by notification No.F.12(59)FD/Tax/
2014-77 dated 30.07.2014
92
1“70
M/s Eicher Polaris Private Limited”
___________ 1 Added by notification No.F.12(89)FD/Tax/ 2012
-184 dated 05.02.2015, as amended by corrigendum
No. F.12(89) FD /Tax/2012-187 dated 06.02.2015.
93
71
M/s. Honda Cars India Limited (Formerly
known as M/s Honda Siel Cars India
Limited.________ Added vide Not. No. F.12 (177) FD/Tax/06-15
dated 05.05.2015
72
Dealers selling food items cooked by him
in heritage hotels categorized as “Basic”
by Government of India. Added vide Not. No. F.12 (75) FD/Tax/2015-59
dated 21.07.2015
73 The Akshaya Patra Foundation Jaipur Added vide Not. No. F.4 (25) FD/Tax/2003-136
dated 08-02-2016
74 Rajasthan Prisons Department Added vide Not. No. F.12 (11) FD/Tax/2016-185
dated 08-03-2016
75 1Registered dealers who have opted for
payment of lump sum in lieu of tax under
notifications number:
(i) F.12(63)FD/Tax/2005-37 dated
06.05.2006, as amended from time to
time; or
(ii) F.12(63)FD/Tax/2005-39 dated
1 Added vide Not. No. F.12 (11) FD/Tax/2016-252 dated 30-03-2016
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06.05.2006, as amended from time to time
76
1Dealers having license for retail sale of
country liquor issued by the Excise
Department, Government of Rajasthan.
1 Added vide Not. No. F.12 (11) FD/Tax/2016-252 dated 30-03-2016 w.e.f 01.04.2016
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RATE OF TAX NOTIFIED UNDER SCHEDULE III TO VI RVAT: NOTIFICATION UNDER SUB-SECTION (1) OF SECTION 4.
SCHEDULE III
[See section 4]
Goods Taxable at 1%
S.No. Description of Goods Rate
of tax
%
Conditions,
if any
1 2 3 4
1 Bullion 1
2 1"Jewellery, ornaments and articles made of
Gold, silver and platinum and other precious
metals and alloys thereof, with or without
precious or semi-precious stones including
diamonds." 2“vark of gold or silver”
___________________ 1. Substituted by notification No.F.12(63)FD/Tax/
2005-4 dated 11.04.2006, for expression, 'Gold,
silver and platinum ornaments'.
2. Added by notification No. F. 12 (28) FD / Tax /
2007/137 dated 09.03.2007.
1
3. Precious and semi-precious gems and stones,
synthetic gems and stones (including kharad),
pearls (whether real or cultured), agate and
diamond.
1
4[1"4.
2"All types of pulses whether whole, split or
broken form including besan thereof.” ________________
1. Added by Notification No. F. 12 (63) FD / Tax /
2005-46 dated 08.05.2006 vide S.O. 94 dated
09.05.2006.
2. Substituted by Notification No. F.12(63)FD/Tax/
2005-55 dated 01.06.2006 for expression, ' Pulses as
specified in section 14 of Central Sales Tax Act,
1956 (Central Act No. 74 of 1956).'
3. Substituted by Notification No. F. 12 (28) FD /
Tax/2007/137 dated 09.03.2007 for expression, „up
to 31.03.2007‟
4. Substituted by notification No. F.12 (28) FD/ Tax/
07-174 dated 30.03.2007. The present entry is
given below.
1 This shall
remain in force 3“up to
31.03.2008”
unless
withdrawn
earlier."]
#[1"4. All types of pulses whether whole, split or broken
form including besan thereof.
This notification shall be deemed to have come
into force with effect from 08.05.2006. ________________
1. Substituted by notification No. F.12 (28) FD/ Tax/
07-174 dated 30.03.2007, for supra.
2. Substituted by notification No. F.12 (15) FD/ Tax/
08-74 dated 25.02.2008, for the expression 'up to
31.03.2008'. Further by notification No. F.12 (63)
FD/Tax/ 2009-05 dated 30.06.2009 the expression
1 (i) that the tax
already paid to
the Government,
if any, shall not
be refunded;
(ii) that the tax,
if collected or
charged shall be
paid to the
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'31.03.2009' has been substituted. Further by
notification No. F.12 (84) FD/Tax/ 09-47 dated
31.07.2009 the expression '31.07.2009' has been
substituted. Further by notification No. F.12(22) FD/
Tax/ 10-82 dated 09.03.2010, for the expression 'up
to 31.03.2010'
#. Deleted by clause (i) of notification No. F.12(25)
FD/Tax/11-131 dated 09.03.2011.
Government;
and
(iii) that this
shall remain in
force 2"up to
31.03.2011"
unless
withdrawn
earlier."] 1[a"5. Wheat bran.
_______________
a. Deleted by of notification No. F.12(25) FD/Tax/
11-161 dated 15.03.2011.
1"
6. De-oiled cake.
________________
1. Inserted by notification No. F.12 (15) FD/ Tax/
08-03 dated 02.04.2008.
1]
1"7. Stainless Steel Sheets and Stainless Steel
Circles ________________
1. Added by clause (ii) of notification No. F.12 (25)
FD/ Tax/ 11-131 dated 09.03.2011.
1"
1“8 Utensils made of Stainless Steel
________________
1. Added by notification No. F.12 (11) FD/ Tax/
2013-119 dated 13.03.2013.
1”
_____________
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SCHEDULE IV
[See section 4]
Goods 1"Taxable at
25.5%"
S.No. Description of Goods 3"Rate of
Tax %
Conditions,
if any
1 2. 3. 4.
1. Agricultural implements other than
mentioned in Schedule-I
5.5
*"2. All equipments for communications such as,
private branch exchange (PBX) & Electronic
Private Automatic Branch Exchange (EPABX)
and components and part thereof.
________________
* Deleted by clause (i) of Notification No.
F.12(22) FD/ Tax/ 10-84 dated 09.03.2010
4"
3. All intangible goods like copyright, patent,
REP license etc.
5.5
4. 1"All kinds of bricks other than mentioned
in Schedule I, asphaltic roofing and
refractory monolithic."
_______________ 1. Substituted by notification No. F.12 (52) FD / Tax /
09-pt-108 dated 31.12.2010 w.e.f. 01.01.2011, for
expression, 'All kinds of bricks including fly ash
bricks, refractory bricks and asphaltic roofing
earthen tiles and refractory monolithic'.
2. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, ' All
kinds of bricks excluding kiln bricks, but including
fly ash bricks, refractory bricks and asphaltic
roofing earthen tiles and refractory monolithic.'
5.5
5. 1"All metal castings and manhole covers
made of cast iron castings."
_______________ 1. Substituted by notification No. F.12 (63) FD / Tax /
2005- 5 dated 11.04.2006, for expression, 'All
metal castings'.
5.5
1“6. sewing thread.
_____________ 1 Substituted by notification No.F.12(59)FD/ Tax/
2014-69 dated 18.07. 2014.
5.5”
2“All types of yarn other than cotton & silk
yarn in hank and sewing thread and waste.
_____________ 2. Substituted by notification No.F.12(59)FD/ Tax /
5.5”
1 Substituted by clause (i) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression
'Taxable at 4%'. 2 Substituted by clause (i) of Notification No. F.12(42) FD/ Tax/ 2010-123 dated 02.02.2016 for the
expression 'Taxable at 5%'.
3 Substituted by clause (ii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the expression
'4'.
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2014-69 dated 18.07. 2014 effective upto 17.07.2014.
_____________ 3. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, ' All types
of yarn other than polyester filament yarn, cotton and
silk yarn in hank and sewing thread and waste.
7. All utensils including pressure cookers/ 1“pans and cutlery but excluding” utensils
made of precious metals. _______________
1. Substituted by notification No. F.12 (63) FD / Tax /
2005- 19 dated 19.04.2006, for expression, 'pans
except'.
5.5
2“All utensils including pressure cookers/
pans and cutlery but excluding utensils made
of precious metals and stainless steel.” ________________
2. Substituted by clause (i) of notification No. F.12
(11) FD/ Tax/ 2013-120 dated 13.03.2013. See
existing expression supra.
8. Animal shoe nails 1. Deleted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016
5.5
9. Appalam, vadam and vathal 5.5
10. Arecanut powder and betel nut 5.5
11. Article made of rolled gold and imitation
jewellery
5.5
12. Atukulu 5.5
13. Bamboo 5.5
14. Bamboo matting 5.5
15. 1“Bearing and its components.”
_______________
1. Substituted by notification No. F.12 (63) FD / Tax /
2005- 19 dated 19.04.2006, for expression,
'Bearings'.
5.5
16. Bed sheet, 1“pillow cover (excluding pillow
cover up to Rs.25/- per item)” and other
textile made-ups _______________
1. Substituted by notification No. F.12 (63) FD / Tax /
2005- 19 dated 19.04.2006, for expression, 'pillow
cover'.
5.5
17. Beedi leaves and Tendu leaves 5.5 1"18. Beehive
________________ 1. Deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-84 dated 09.03.2010
4"
19. Beltings 5.5
20. Bicycles, tricycles, cycle rickshaws and
parts, components, accessories, tyres and
tubes thereof
5.5
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21. Micronutrients, plant growth promoters
and regulators, herbicides, rodenticide,
insecticide and weedicide 1. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, ' Bio-fertilizers and Micronutrients also plant growth
promoters and regulators, herbicides, rodenticide,
insecticide, weedicide etc.
5.5
1"22. Bitumen
________________ 1. Deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-84 dated 09.03.2010
4"
23. Bone meal 5.5
24. $"Buckets made of aluminium, plastic or
other materials (except iron and steel and
precious materials)" _______________
$. Substituted by clause (i) of Notification No. F.12
(25) FD / Tax / 11- 162 dated 15.03.2011, for
expression, 'Buckets made of iron and steel,
aluminium, plastic or other materials (except
precious materials)'.
5.5
25. Bukhari 5.5
26. Candles 5.5 1"27. Capital goods means plant and machinery
including parts and accessories thereof.
_______________ 1. Deleted by notification No.F.12(15)FD/Tax/ 2008-
PT-52 dated 27.08.2008.
4"
28. Centrifugal, mono-block, 1"diesel engine upto
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.
_______________ 1. Inserted by notification No.F.12(63)FD/Tax /
2005-5 dated 11.04.2006,.
5.5
29. Chemical fertilizers and pesticides. 5.5
30. Chicken Products. 5.5
31. Clay including fireclay, fine china clay, ball
clay
5.5
1"32. Coal tar
________________ 1. Deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-84 dated 09.03.2010
4"
33. Coconut fibre 5.5 1“34 Coconut in shell and separated kernel of
coconut other than kopra ________________
1. Deleted by clause (i) of Notification No.F.12 (23)
5.5”
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FD/Tax/ 2015-198 dated 09.03.2015 .
35. 1"Coffee beans, seeds and powder, cocoa pod
and beans, green tea leaf and chicory."
_______________ 1. Substituted by notification No.F.12(63)FD/Tax/
2005-63 dated 05.07.2006 vide S.O. 141 dated
15.07.2006, for expression 'Coffee beans and seeds,
coco pod and beans, green tea leaf and chicory.'
5.5
36. Coir and Coir products excluding coir
mattresses
5.5
37. Combs 5.5
38. Computer stationery 5.5
39. Cotton and cotton waste 5.5
40. Crucibles 5.5
1"41. Disposable items made of paper or
thermocol, disposable food packing
containers, tooth picks, straw, aluminum
house foils and tissue paper ________________ 1.Substituted by notification No: F.12(63)FD/
Tax/2005-102 dated 18.10.2006, for expression,
'Cups, glasses, plates, forks and spoons made of
paper, plastics or thermocol'. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'
2. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, ' Cups,
glasses, plates, forks and spoons made of paper,
plastics or thermocol, disposable food packing
containers, tooth picks, straw, aluminium house foil
and tissue paper.'
5.5"
2[42. Declared goods 1"excluding pulses and
liquified petroleum gas for domestic use" as
specified in Section 14 of the Central Sales Tax
Act, 1956 (See Part V of this book)
________________ 1. Substituted by Notification No. F.12 (15) FD/ Tax/
08-65 dated 06.09.2008 for expression 'excluding
pulses' which was inserted by Notification No.
F.12(63)FD/Tax/ 2005-45 dated 08.05.2006 vide
S.O. 93 dated 09.05.2006.
2. Deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-102 dated 10.03.2010 w.e.f.
09.03.2010.
4]
43. 1“Drugs and medicines including vaccines,
syringe and dressing, medicated ointment
produced under drugs licence and light liquid
paraffin of IP grade excluding goods
specified in entry No. 67 of the Schedule V.
________________
5.5”
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1 Substituted by notification No.F.12(104)FD/
Tax/2014-139 dated 27.11.2014.
Drugs and medicines including vaccines,
syringe and dressing medicated ointment
produced under drugs licence, light liquid
paraffin of IP grade.
5.5
44. 1“Edible oils including 0 but excluding
coconut oil packed in small containers up to
200 ml.
_________ 1 Subsitituted by clause (i) of notification No.F.12
(59) FD/Tax/2014-78 dated 30.07.2014.
5.5”
2"Edible oils and all types of oil cake but
excluding cotton seed oil cake."
_________________ 2. Substituted by notification No. F.12 (63) FD / Tax
/ 2005- 5 dated 11.04.2006, for expression, 'Edible oils
and oil cake'.
5.5
1"45. Electrodes
________________ 1. Deleted by clause (i) of Notification No. F.12(22)
FD/ Tax/ 10-84 dated 09.03.2010
4"
#"46. Embroidery or zari articles, that it to say,
imi, $"kasab, salma, dabka, chumki," sitara,
naqsi, kora, glass bead, badla.
_______________ $. Substituted by notification No. F.12 (63) FD /
Tax / 2005- 5 dated 11.04.2006, for expression,
'zari, kasab, salma, dabka, chumki, gota'.
#. Omitted by notification No. F.12 (63) FD / Tax /
2005- 19 dated 19.04.2006.
4"
1"47 Exercise book, graph book and laboratory
note book
________________ 1. Omitted by notification No. F.12 (63) FD / Tax /
2005- 30 dated 28.04.2006.
4"
48. Feeding bottles, nipples 5.5
49. Ferrous and non-ferrous metals and alloys,
non-metals, such as aluminum, copper, zinc
and extrusions of those.
5.5
50. Fibres of all types and fibre waste. 5.5
51. 1"Flour other than made of Maize, Jowar,
Bajra and Wheat including fortified flour of
wheat" _______________
1. Substituted by notification No. F.12 (25) FD / Tax /
11- 162 dated 15.03.2011, for expression, 'Flour,
Atta, Maida, Suji, Besan etc.'.
5.5
52. Fly ash 5.5
53. Fried grams 5.5
54. Gabba 5.5
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55. 1"Gur, jaggery and edible variety of rub gur
_____________ 1. Deleted by notification No. F.12 (84) FD / Tax/
2009-43 dated 30.07.2009 w.e.f. 28.07.2009
5.5"
56. 1“Gypsum in all its forms.”
_______________ 1. Substituted by notification No. F.12(63)FD/Tax/
2005-19 dated 19.04.2006, for expression, 'Gypsum'.
5.5
57. Hand pumps and spare parts and fittings
1. Deleted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016
5.5
$"58. Handmade safety matches
_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)
FD/Tax/ 11-132 dated 09.03.2011.
5.5"
2[59 Hawan samagri including
1"xxx" sambrani
_____________ 1. Deleted by notification No. F.12 (63) FD / Tax/
2005-5 dated 11.04.2006, the expression,
'agarbatti and'.
2. Deleted by clause (ii) of Notification No.F.12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
5.5]
#"60. Dry flower
_______________ #. Substituted by notification No. F.12 (84) FD / Tax
/ 2009 - 13 dated 08.07.2009, for entry,-
'60.- Herb, bark, dry plant, dry root, commonly known
as jari booti and dry flower – 4'. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'.
5.5"
61. Honey 5.5
62. Hose pipe and fittings thereof 5.5
63. Hosiery goods 5.5
64. 1"Bran of cereals except wheat."
_______________ 1. Substituted by notification No. F.12 (63) FD /
Tax / 2005- 5 dated 11.04.2006, for expression,
'Bran of cereals.'
5.5
65. I.T. products as specified in Part-A of this
Schedule
5.5
66. Ice 5.5 1"67. Incense sticks commonly known as agarbati,
dhupkathi or dhupbati.
________________ 1. Deleted by notification No: F.12(63)FD/Tax/
2005-102 dated 18.10.2006.
4"
3[68.
1“Industrial cables (High voltage cables
including 2"xxx", XLPE cables, jelly filled
cables, optical fibre cables).”
________________ 1. Substituted by notification No. F.12 (63) FD / Tax /
5.5]
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2005-30 dated 28.04.2006, for expression,
'Industrial cables (High voltage cables, XLPE
Cables, jelly filled cables, optical fibre cables.'
2. Deleted by clause (iii) of Notification No. F.12(22)
FD/ Tax/ 10-83 dated 09.03.2010, the expression ,-
'PVC cables for voltage exceeding 1000 volts'
3. Substituted by notification No: F.12(47)FD/Tax/
10-57 dated 19.08.2010. The present entry is
given below. 1"68. All kinds of electrical cables including XLPE
cables
________________ 1. Substituted by notification No: F.12(47)FD/Tax /
10-57 dated 19.08.2010, for supra.
5.5%"
1"68A. Jelly filled cables, Optical Fibre Cables
________________ 1. Inserted by Notification No: F.12(47)FD/Tax/
10-57 dated 19.08.2010.
5.5%"
69. Industrial Inputs as specified in Part-B of
this Schedule
5.5
70. Insulators 5.5
71. Kangri 5.5
72. Kattha 5.5 $"73. Kerosene oil sold through PDS
_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)
FD/Tax/ 11-132 dated 09.03.2011.
5.5"
74. Petro-max pressure lamp, glass chimney
and petro-max gas mantle and accessories
and parts thereof 1. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, Kerosene
lamp/hurricane lantern, kerosene wick stove, kerosene
pressure stove, petro-max pressure lamp, glass
chimney and petro-max mantle and accessories and
parts thereof
5.5
75. Khandasari 5.5 1"76. Khoya / Khoa, shrikhand, paneer, cheese,
butter and cream skimmed from milk.
_______________ 1. Further Substituted by notification No. F.12(154)
FD/Tax/09-42 dated 22.07.2010 for the original
entry,-
a“
Khoya / Khoa, shreekhand, paneer and cheese.”
________________
a. Substituted by notification No. F.12(63)FD/ Tax/
2005-63 dated 05.07.2006 vide S.O. 141 dated
15.07.2006, for expression 'Khoya / Khoa.'
5.5"
77. Knitting wool 5.5
78. Lai
1. . Deleted by notification No. F.12 (11) FD / Tax /
5.5"
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2016-187 dated 08.03.2016 1"79. Lac and chapadi
________________ 1.Omitted by notification No. F.12 (63) FD / Tax /
2005- 30 dated 28.04.2006.
4"
80. Lignite 5.5
81. 1"Lime, Lime Stone, clinker & dolomite."
________________ 1. Substituted by clause(ii) of notification No.
F.12(25) FD/Tax/11-132 dated 09.03.2011, the
expression,- Lime, a"xxx", clinker & dolomite.
_____________
a. Deleted by clause (iv) of Notification No.
F.12(22) FD/ Tax/ 10-83 dated 09.03.2010, the
expression ,- 'Lime Stone'.
5.5
82. Linear Alkyl benzene, L.A.B. Sulphonic
Acid, Alfa Olefin Sulphonate
5.5
83. Loi 5.5
84. Mat locally known as madur, made wholly or
principally of cypercus corymlosus known as
gola mathi, madurkathi or cyperus.
5.5
85. Mat sticks and reed obtainable from Cyperus
Kathi, mutha or Cyperus Malaccensis. 5.5
86. Medical equipment/devices and implants
including dental implants but excluding
Pseudophakic Intra Ocular lens
_____________ 1. Substituted by clause (iii) of Notification No.F.12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
2. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, Medical equipment/ devices and implants other than
Pseudophakic Intra Ocular Lens
5.5”
Medical equipment / devices and implants. 5.5
87. Mekhla Chaddar 5.5
88. 1"Exclusively moulded plastic footwear,
hawai chappals and straps thereof.”
_______________ 1. Substituted by Notification No. F. 12 (15) FD / Tax /
2008- 75 dated 25.02.2008 for expression ' Plastic
footwear including moulded plastic footwear, hawai
chappals and straps thereof.'; which was originally
substituted by Notification No. F.12(63)FD/
Tax/2005-56 dated 01.06.2006 for expression,
'Moulded plastic footwear, hawai chappals and
straps thereof.'
4" Upto
26.08.2008
1"Exculsively moulded plastic footwear,
hawai chappals and straps thereof excluding
the goods mentioned in Column No. 2 of S.
No. 58 of Schedule I.
____________ 1.Substituted by notification No. F.12 (15) FD / Tax /
5.5" From
27.08.2008
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2008- PT-52 dated 27.08.2008, for S. No. 88 above.
Further substituted by clause (ii) Notification No.
F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the
expression '4'
89. Murmuralu, pelalu 5.5
90. 1“Niwar excluding cotton niwar.”
________________ 1.Substituted by notification No. F.12 (63) FD / Tax /
2005- 30 dated 28.04.2006, for expression 'Niwars'.
5.5
91. Non-mechanised boats 5.5
92. Nuts, bolts, screws, fasteners, Fitting 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,
cotter 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, 1"(8) wire mesh, metal mesh,
wirenetting and barbed wire."
_______________ 1. Substituted by notification No. F.12 (63) FD /
Tax / 2005- 5 dated 11.04.2006, for expression, '(8)
wire mesh and metal mesh.'
5.5
1“93. Oil seeds
_____________ 1 Deleted by clause (i) of notification No.F.12(59)
FD/Tax/2014-13 dated 14.07.2014.
5.5”
94. Ores and minerals excluding (i) all kinds of
building stones (ii) marble and (iii) granite in
all their forms
5.5
95. Packing Material 5.5 1"96. Paddy, rice, wheat and pulses in whole grain,
split or broken form
_______________ 1. Deleted by clause (iii) of Notification No. F.12
(25) FD / Tax / 11- 162 dated 15.03.2011.
5.5"
97. #"Paper of all kinds other than handmade
paper, all kinds of stationary goods, all types
5.5
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of exercise book, graph book, laboratory note
book other than made from handmade paper,
paper board and waste thereof."
________________ #. Substituted by clause (iv) notification No. F.12 (25)
FD / Tax / 11- 162 dated 15.03.2011, for the
expressions given below,- #“Paper of all kinds
$"xxx", all kinds of
stationary goods, all types of exercise book,
graph book, laboratory note book, paper
board and waste thereof.”
________________ #. Substituted by notification No. F.12 (63) FD / Tax /
2005- 30 dated 28.04.2006, for expression, 'Paper,
newsprint, paper board and waste thereof'.
$. Deleted by notification No. F.12 (84) FD/ Tax/
2009-13 dated 08.07.2009 for the expression,-
'including newsprints'
5.5
98. Pattu
1. Deleted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016
5.5
99. Pipes of all varieties including G.I. pipes, C.I.
pipes, ductile pipes, 1"PVC pipes and their
fittings."
_______________ 1. Substituted by notification No. F.12 (63) FD / Tax /
2005-5 dated 11.04.2006, for expression, 'PVC
pipes.'
5.5
100. Pizza bread 5.5
101. Plantain leaves 5.5
102. Plastic granules, plastic powder, master
batches and scrap
5.5
103. Porridge 5.5
104. Printed materials including diary, calendar
etc.
5.5
105. 1“Printing ink excluding cartridges but
including toner, aluminium plate, graphic art
film and plaster film
_________ 1 Substituted by clause (iii) of notification No. F.12
(59) FD /Tax/2014-69 dated 18.07.2014 w.e.f.,
09.03.2010.
5.5 Subject to the
provisions of
section 97A
of the Act.”
2“Printing ink excluding cartridges but
including toner, aluminium plate, graphic art
film and plaster film
_________ 1 Substituted by clause (ii) of notification No. F.12
(59) FD /Tax/2014-13 dated 14.07.2014, which has
been further substituted by clause (ii) of notification
No. F.12 (59) FD/Tax/2014-69 dated 18.07.2014
w.e.f., 01.04.2006.
4 Subject to the
provisions of
section 97A
of the Act.”
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3“Printing ink excluding cartridges but
including toner, aluminum plate, graphic art
film and plaster film.”
________________ 3. Substituted by notification No. F.12 (63) FD / Tax /
2005- 30 dated 28.04.2006, for expression, 'Printing
ink excluding toner and cartridges.' Further substituted
by clause 1(i) of notification No. F.12 (15) FD / Tax /
12- 119 dated 26.03.2012, for expression, 'Printing ink
excluding toner and cartridges but including
aluminum plate, graphic art film, plaster film.'
5.5
106. 1“Processed or preserved –
(a) meat;
(b) poultry; and
(c) Fish”
_____________ 1. Substituted by clause 1 (i) of notification No. F.12
(11) FD / Tax / 2013- 111 dated 06.03.2013, for
expression, „Processed meat, poultry and fish.'
5.5
107. “Processed or preserved vegetables and
fruits, unbranded pickle whether sold in
sealed containers or otherwise, fruit
squash and fruit juice when sold loose,
sharbat and thandai." _______________ 1 Subsitituted by clause (ii) of notification No.F.12
(59) FD/Tax/2014-78 dated 30.07.2014.
2 Subsitituted by notification No.F.12 (11) FD / Tax /
2016-187 Dated 08-03-2016, for expression, ' Processed or preserved vegetables and fruits,
pickle, fruit squash, fruit juice when sold loose,
sharbat and thandai '
5.5”
Processed or preserved vegetables and fruits
including fruit jam, jelly, pickle, fruit squash,
paste, fruit drink and fruit juice 2", sharbat
and thandai"
______________ 2. Substituted by notification No. F.12 (63) FD / Tax
/ 2005- 5 dated 11.04.2006, for expression, '(whether
in sealed containers or otherwise)'.
5.5
$"107A. Fresh vegetables and fruits when sold by a
company registered under Companies Act,
1956.
_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)
FD/Tax/ 11-132 dated 09.03.2011 earlier inserted
by Notification No. F. 12 (15) FD / Tax / 2008- 75
dated 25.02.2008. Further substituted by clause (ii)
Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010 for the expression '4'.
5.5"
108. Pulp of bamboo, wood and paper 5.5
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109. Quandakari 5.5
110. 1“
Rail coaches, engines, wagons, railway
switches, crossings, switch expansion joints,
steel turnout sleeper, pre-stressed concrete
sleepers (PCS), fish-plates, steel clips, track
bolts and nuts, elastic rails clips and railway
signal, signaling equipments and accessories
and parts thereof.”
_______________ 1. Substituted by notification No.F.12(63)FD/Tax/
2005 -63 dated 05.07.2006 vide S.O. 141 dated
15.07.2006, for expression „Rail coaches, engines
and wagons and parts thereof.‟
5.5
111. Rattan, reed (in Malayalam) 5.5
112. "Readymade garments including
semi-stitched garments "
________________ 1. Substituted by clause (v) of Notification No.
F.12(22) FD/ Tax/ 10-83 dated 09.03.2010, the
expression ,- 'Readymade garments'. Further
substituted by clause (i) of notification No.
F.12(22) FD/Tax/ 10-103 dated 31.03.2010 with
effect from 09.03.2010 for the expression
'Readymade garments excluding branded
readymade garments'.
2. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression ' Readymade garments'
5.5
113. Renewable energy devices and spare parts 5.5
114. 1"Rice bran
_____________ 1. Deleted by notification No. F.12 (84) FD / Tax/
2009-43 dated 30.07.2009 w.e.f. 28.07.2009
4"
1"115. River sand excluding bajri
__________ 1 Deleted by Notification No. F.12(52) FD/ Tax/
09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.
5.5"
116. Sabai grass and rope 5.5
117. Safety matches
1. Deleted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016
5.5
118. Sattu
1. Deleted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016
5.5
119. Sewing machines, its parts and accessories 5.5
120. Ship and other water vessels 5.5
121. Silk fabric excluding handloom silk fabric,
not covered under Schedule-I
5.5
#"122. Sirali, bageshi, barroo, date leaves, baskets,
handmade sooma and germa, made only of
bamboo
5.5"
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_____________ #. Deleted by clause (i) of notification No. F.12 (25)
FD/Tax/ 11-168 dated 23.03.2011 w.e.f.
09.03.2011. 123.
$"Skimmed milk powder".
_____________ $. Substituted by clause 1(iii) of notification No. F.12
(25) FD/Tax/ 11-132 dated 09.03.2011, the
expression,- 'Skimmed milk powder and UHT milk'.
5.5
124. Solvent oils other than organic solvent oil. 5.5
125. 1"All kind of Spectacles including
Sunglasses, parts and components thereof,
contact lens and lens cleaner"
________________ 1. Substituted by clause 1(ii) of notification No. F.12
(15) FD / Tax / 12- 119 dated 26.03.2012, for
expression, 'Spectacles, parts and components
thereof, contact lens and lens cleaner.'
5.5
126. 1“Unmixed spices including turmeric, dry
chillies, methi, ajwani, suwa, amchoor,
Asaliya, Kathodi, hing (Asafetida) and sonth
in all their forms (whether loose or in
packages) excluding items specifically
mentioned in any other Schedule.
___________ 1 Substituted by clause (i) of notification No. F.12 (31)
FD/Tax/ 2013-100 dated 19.08.2014 w.e.f.
14.07.2014.
5.5”
2[Spices (when sold in unmixed and in
powder or in crushed or in paste form
whether loose or in packages) including 3“xxx”, turmeric, dry chilies, dhaniya, methi,
ajwain, suwa, amchoor, Asaliya, kathodi,
hing (Asafoetida) and sonth.
______________ 2 Substituted by clause (iii) of notification No. F.12
(59) FD/Tax/ 2014-13 dated 14.07.2014 for the
existing entry see infra.
3 Deleted by clause (iii) of notification No.F.12 (59)
FD/Tax/2014-78 dated 30.07.2014 w.e.f. 14.07.2014
the expression „cumin seed, aniseed‟.
5.5]
4“Spices (when sold in unmixed form
whether loose or in packages) including
amchoor and hing (Asafoetida), excluding
cumin seed, aniseed, turmeric, dry chilies,
dhaniya, methi, ajwain, suwa, asaliya,
kathodi.”
_____________ 4 Substituted by clause 1 (ii) of notification No. F.12
(11) FD/Tax/ 2013-111 dated 06.03.2013 for the
existing entry see infra.
5.5
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Spices (when sold in unmixed form whether
loose or in packages) including cumin seed,
aniseed, turmeric, dry chilies, dhaniya, methi,
ajwain, suwa, amchoor, asaliya, kathodi and
hing (Asafoetida).
5.5
1“126A Cumin seed, aniseed, turmeric, dry chilies,
dhaniya, methi, ajwain, suwa, asaliya,
kathodi
_____________ 1. Added by clause 1 (iii) of notification No. F.12 (11)
FD / Tax / 2013- 111 dated 06.03.2013. Deleted by
clause (iv) of notification No.F.12(59) FD/Tax/
2014-13 dated 14.07.2014.
5.5 When sold in
unmixed and
in powder or
in crushed or
in paste
form.”
127. Sports goods excluding apparels and
footwear
5.5
$"128. Stainless Steel sheets
_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)
FD/Tax/ 11-132 dated 09.03.2011.
5.5"
129. 1"Starch"
________________ 1. Substituted by Notification No. F.12(63)FD/ Tax/
2005-51 dated 08.05.2006 vide S.O. No. 99 dated
09.05.2006, for expression, 'Starch and sago'.
5.5
130. Sugar not covered under Schedule-I 5.5 1"131. Sweetmeat Deshi (including Gazak, Reveri),
branded bhujiya made of pulses, and
unbranded namkeens (including dried potato
chips).
_______________ 1. Substituted by notification No: F.12(63)FD/
Tax/2005/102 dated 18.10.2006, for the expression,
''Sweetmeat(Deshi) a"and unbranded namkeens"
b“including dried potato chips”'
a. Added by notification No.F.12(63)FD/Tax/ 2005 -5
dated 11.04.2006.
b. Added by notification No. F.12 (63) FD / Tax /
2005- 19 dated 19.04.2006.
Further substituted by notification No. F.12(28)
FD/Tax/07-170 Dated 30.03.2007 for expression- '
Sweetmeat (Deshi) including Gazak, Reveri and
Tilpatti and unbranded namkeens including dried
potato chips'.
4" Upto
27.07.2009
1"Sweetmeat Deshi (including Gajak &
Revri), bhujiya, branded and unbranded
namkeens.
_____________ 1. Substituted by notification No. F.12 (84) FD / Tax/
2009-43 dated 30.07.2009 w.e.f. 28.07.2009. Further
substituted by clause (ii) Notification No. F.12(22)
FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'
5.5" From
28.07.2009
132. Tamarind, tamarind seed and powder 5.5
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133. Tapioca 5.5
134. Tea 5.5
135. Textile and fabrics not covered under
Schedule-I
5.5
136. 1"Tobacco not covered under Schedule-I
______________
1.Deleted by notification No. F.12(40) FD/
Tax/2007-02 dated 04.04.2007.
4"
137. 1“Tools including power tools and parts
thereof.
__________ 1 Substituted by clause (v) of notification No. F.12
(59)FD/Tax/2014-69 dated 18.07.2014 w.e.f.,
09.03.2010
5.5 Suject to the
provisions of
section 97A
of the Act.”
2“Tools including power tools and parts
thereof.
_____________ 2. Substituted by notification No. F.12 (84) FD / Tax/
2009-43 dated 30.07.2009 w.e.f. 28.07.2009 for the
expression 'Tools'. Further substituted by clause (ii)
Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010 for the expression '4'. Further, substituted
by clause (v) of Notification No. F.12 (59) FD
/Tax/2014-13 dated 14.07.2014 w.e.f., 01.04.2006.
Again, substituted by clause (iv) of notification No.
F.12 (59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.,
01.04.2006
4 Suject to the
provisions of
section 97A
of the Act.”
138. Toys excluding electronic toys 5.5
139. Tractors including parts, accessories and
tyre-tube thereof.
5.5
140. Transformers 5.5
141. Transmission towers 5.5
142. Umbrella, garden umbrella and parts thereof 5.5
143. Unprocessed green leaves of tea 5.5
144. 1["Used motor vehicles."
_______________ 1 Substituted by notification No.F.12(28)FD/Tax/
07-170 dated 30.03.2007 for expression 'used cars'.
Deleted by clause (vi) of notification No.F.12(59)
FD/Tax/2014-13 dated 14.07.2014.
5.5]
145. Vanaspati (Hydrogenated Vegetable Oil) and
Deshi Ghee
5.5
146. Vegetable oil including gingili oil and bran
oil
5.5
*"146A.
#"Empty bottles, broken glasses and plastic
waste."
_______________ * Inserted by notification No.F.12(63)FD/Tax/
2005-5 dated 11.04.2006. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
# Substituted by clause 1(iii) of Notification No.
5.5"
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F.12(15) FD/ Tax/ 12-119 dated 26.03.2012 for the
expression 'Waste paper (raddi)empty bottles,
broken glasses and plastic waste'.
147. Wet dates 5.5
148. Willow vicker 5.5
149. Wooden crates 5.5
150. Writing Ink 5.5
151. Writing Instruments, geometry boxes, colour
boxes, crayons and pencil sharpeners
5.5
1"152. Gulkand and gulabjal
_______________ 1. Deleted by notification No.F.12(28)FD/Tax/ 07-170
dated 30.03.2007.
4"
153. 1“Kirana items namely kala namak, sendha
namak, coconut powder, edible gond, rai,
postdana, magaj of all kinds, saffron and dry
fruits
____________ 1. Substituted by clause (iv) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015.
5.5”
#[Kirana items namely, kala namak, sendha
namak, coconut powder, edible gond, 2"xxx",
rai, postdana, magaj of all kinds, saffron, 3"xxx", kaluanji,
4"xxx" and dry fruits.
_______________ # Inserted by notification No.F.12(63)FD/Tax/
2005-5 dated 11.04.2006. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'.
2. Deleted by notification No.F.12(97)FD/Tax/ 09-40
dated 27.07.2009 the expression 'isabgol husk'.
3. Deleted by notification No.F.12(28)FD/Tax/
07-170 dated 30.03.2007 the expression 'silver
vark'.
4. Deleted by clause 1(iv) of notification No.F.12 (25)
FD/Tax/11-132 dated 09.03.2011 the expression
'saji'.
5.5]
**“154. Unbranded bakery products including
1"cookies," cakes and pastries;
2"unbranded"
confectionery excluding chocolates.
________________ 1. Substituted by clause (ii) of Notification No. F. 12
(25) FD/Tax/ 11-168 dated 23.03.2011 for the
expression, 'cookies by excluding'.
2. Inserted by Notification No. F.12(63)FD/Tax/
2005-51 dated 08.05.2006 vide S.O. No. 99 dated
09.05.2006.
5.5
155. 1“Earth moving and mining machinery
including hydraulic excavator, hydraulic
dumper, tipper, heavy loader, backhoe
loader, wheel loading shovel, wheel
excavator, tracked excavator, compactor,
5.5”
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mobile crane, road roller, dozer, grader, skid
steer and parts thereof
____________ 1. Substituted by clause (v) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
Hydraulic excavators (earth moving and
mining machinery), mobile cranes and
hydraulic dumpers 2"including parts thereof".
3“Explanation: Hydraulic excavators (earth
moving and mining machinery) includes
Heavy loaders including wheel loading
shovel”. ________________
2 Inserted by Notification No. F.12(63)FD/Tax/
2005-51 dated 08.05.2006 vide S.O. No. 99 dated
09.05.2006.
3 Added by clause 1 (iv) of notification No. F.12 (11)
FD / Tax / 2013- 111 dated 06.03.2013 with effect
from April 1, 2006.
5.5
156. #"Tawa, Kadai, Tai, Sigri, Chimta,
Imamdasta, Musali, Jhar and Chalani made
from other than iron or steel"
_______________ # Substituted by clause (v) of notification No. F.12
(25) FD/Tax/ 11-162 dated 15.03.2011 for the
expressions,-
'Box, kothi, sandook, peti, milk cane, bhagona made
from iron sheet; weight and measures, tawa, kadai,
tai, sigri, chimta, imamdasta, musali, jhar and
chalani.'
** Inserted by Notification No. F. 12 (63) FD/ Tax/
2005 - 19 dated 19.04.2006. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'
5.5”
$[157
1“Rope and rassi made of natural fibre, cotton
and plastic
____________ 1. Substituted by clause (vi) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
5.5”
Ropes made of natural fibres. 5.5
158. 1"Felt, non-woven fabrics and its products."
____________
1. Substituted by clause 1(v) of notification
No.F.12(25)FD/Tax/ 11-132 dated 09.03.2011 the
expression 'Namda, felt, non-woven fabrics and its
products'.
5.5
159. All types of plastic goods including
plastic grills and unbranded plastic
moulded furniture but excluding plastic
goods mentioned in any other Schedule ______________
1. Deleted by clause 1(vi) of notification
No.F.12(25)FD/Tax/ 11-132 dated 09.03.2011 the
5.5
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expression 'chakla and belan'. 2. Substituted by notification No. F.12 (11) FD / Tax /
2016-187 dated 08.03.2016, for expression, ' Unbranded household plastic goods namely comb,
jug, soapcase, mug, photo-frames, 1"xxx" 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.' 1"160. Textile screen design.
________________ $ Added by notification No. F.12 (63) FD / Tax / 2005-
30 dated 28.04.2006.
1. Deleted by notification No.F.12(28)FD/Tax/ 07-170
dated 30.03.2007.
4]
#"161. All kinds of generating sets and inverters
(excluding batteries)
4
162. Automobile bodies.
________________
# Added by notification No. F.12 (63) FD / Tax / 2005-
51 dated 08.05.2006 vide S.O. No. 99 dated
09.05.2006. Further Deleted by clause (i) of
Notification No. F.12(22) FD/ Tax/ 10-84 dated
09.03.2010
4"
$$"163. Sugar candy made of sugar and glucose but
excluding coco.
5.5
164. Pollution control equipments and parts
thereof.
5.5
165. Digestive tablet, churan, powders and liquids.
________________ $$ Added by Notification No. F.12(63)FD/Tax/
2005-56 dated 01.06.2006. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'.
5.5"
†[166. Glucose-D. 5.5
$"167. Chakla and Belan made of wood
_____________ $. Deleted by clause 1(i) of notification No. F.12 (25)
FD/Tax/ 11-132 dated 09.03.2011.
† Added by Notification No. F.12(63)FD/Tax/
2005-63 dated 05.07.2006 vide S.O. 141 dated
15.07.2006. Further substituted by clause (ii)
Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010 for the expression '4'.
5.5"]
168.
1"Oil based washing soap in any form or
packaging having maximum retail price less
than 2"Rs. 70/- per Kilogram" but excluding
detergent soap in any form." _______________
1 Substituted by Notification No. F. 12 (15) FD / Tax / 08-
pt-64 dated 02.09.2008. Further substituted by clause
(ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010 for the expression '4'
2 Substituted by clause 1(vii) of Notification No. F.12
5.5" From
02.09.2008
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(25) FD/Tax/11-132 dated 09.03.2011, the expression,-
'Rs. 50/- per Kilogram'. Further subsitituted by clause
(iv) of notification No.F.12 (59) FD/Tax/2014-78
dated 30.07.2014 for expression „Rs. 60/- per
Kilogram‟. 3“Oil based washing soap in tub or bar forms
or in unpackaged cake form, but excluding
detergent soap in cake, powder and liquid
forms.
______________ 3 Substituted by Notification No. F.12 (15) FD/ Tax/
2008-102, dated 17.03.2008 for the expression '
Handmade soap cake in unpackaged form.' which
was earlier substituted by Notification No. F. 12
(15) FD / Tax / 2008- 75 dated 25.02.2008 for the
expression 'All types of washing soap in cake form
but excluding detergents, powder and liquid forms';
which was originally added vide notification No:
F.12(63)FD/TAX/ 2005-78 dated 11.08.2006
4 Upto
01.09.2008”
[169. ACSR Conductors 5.5
170. Cots made of iron pipes and niwar. 5.5
171 1“All kinds and forms of Marble and Granite
excluding goods for which rate has been
notified under section 6 of the Act
____________ 1. Substituted by clause (vii) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
5.5”
2“All kinds and forms of Kota stone, Marble
and Granite excluding goods for which rate
has been notified under section 6 of the Act.
___________ 2 Subsitituted by clause (v) of notification No.F.12
(59) FD/Tax/2014-78 dated 30.07.2014.
5.5”
3"All kinds and forms of Kota Stone, Marble
and Granite". _______________
3 Substituted by Notification No. F.12(52) FD/
Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011
for expression,-[All kinds of marble a"and granite"].
_________
a. Inserted by Notification No. F. 12 (15) FD/Tax
/08-01dated 02.04.2008 w.e.f. from 01.04.2008.
5.5
2 “172. Finished Kota stone.
_______________
. Inserted by Notification No. F. 12 (15) FD / Tax /
2008- 75 dated 25.02.2008. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'.
2 Deleted by Notification No. F.12(52) FD/
Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011
5.5”]
§"173. Finished Nimabhera Stone.
_______________
§. Added by Notification No. F. 12 (15) FD / Tax /
2008- 102 dated 17.03.2008. Further substituted by
5.5"
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clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'. Further
deleted by Notification No. F.12(52) FD/
Tax/09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011. §§
"174.
Branded confectionery excluding chocolate
_________________ §§
. Added by Notification No. F. 12 (15) FD / Tax /
2008- 19 dated 03.06.2008, published on 04.06.2008.
4" For the period
from
01.04.2006 to
07.05.2006 $[175.
≈"Weights & Measures including Electronic
Weights & Measures excluding weighing
bridge."
_________________ ≈ Substituted by clause (vi) of Notification No. F. 12
(25) FD / Tax / 11- 162 dated 15.03.2011, for the
expression 'Electronic Weights & Measures
excluding weighing bridge'.
5.5
176. Diamond bits.
_________________ $. Added by Notification No. F. 12 (84) FD / Tax /
2009- 13 dated 08.07.2009 w.e.f. 01.04.2006.
Further substituted by clause (ii) Notification No.
F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the
expression '4'
5.5]
≈≈[
1"177.
All kinds of building stone, grit and gitti.
_________________ 1. Deleted by Notification No. F.12(52) FD/ Tax/
09-pt.108 dated 31.12.2010 w.e.f. 01.01.2011.
5.5"
≈≈≈ (178. Aviation Turbine Fuel.
_________________ ≈≈Added by Notification No. F. 12 (84) FD / Tax /
2009- 13 dated 08.07.2009. Further substituted by
clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'
≈≈≈ Deleted by notification No.F.12(100)FD/Tax/
09-68 dated 09.12.2009
4)]
1"179. Gharwan/ Gharav marble
_____________ 1. Added by notification No. F.12 (84) FD / Tax/
2009-43 dated 30.07.2009 w.e.f. 08.07.2009. Further
substituted by clause (ii) Notification No. F.12(22)
FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'
5.5"
Ω[
1"180. Cotton seed oil cake
_____________ 1. Deleted by clause (ii) of notification No.F.12
(22)FD/Tax/ 10-103 dated 31.03.2010 with effect
from 09.03.2010.
5.5"
181. Crowbar 5.5
182. Water tanker for supply of water 5.5 1“183. CFL Bulb
____________ 1. Deleted by clause (viii) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
5.5”
1“184. Marble Powder, Karezi and Chips 5.5”
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____________ 1. Deleted by clause (ix) of Notification No. F. 12
(23) FD/Tax/ 2015-198 dated 09.03.2015 .
185. Timber of Safeda and Adusa 5.5
186. 1"Flour Mills of motor capacity exceeding 2
HP and its components excluding motor" ________________ 1. Substituted by clause (iii) of Notification No.
F.12(25) FD/Tax/11-168 dated 23.03.2011 for the
expression,- 'Flour Mills with motor capacity
exceeding 2 HP'
Ω. Added by clause (ii) of Notification No. F.12(22)
FD/ Tax/ 10-84 dated 09.03.2010
5.5]
¥"187. Used lead acid battery
________________ ¥. Added by Notification No. F.12(22) FD/ Tax/ 10-1
dated 05.04.2010
5.5"
Ω ¥
"188.
Plant and machinery, parts and accessories
thereof ________________ Ω¥. Added by Notification No. F.12(111) FD/ Tax/
09-36 dated 15.07.2010 w.e.f. 27.08.2008.
5.5 When sold to
Central
Government
Department(s)/
Undertaking(s)/
Corporation(s)" ¥Ω[189. Electronic Milk Tester and its parts 5.5
190. Welding Holder, Welding Glass and Welding
Machine
5.5
191. Synthetic Industrial Diamond Powder, Gems
cutting and polishing tools
5.5
192. Bakery Yeast 5.5
193. $$
“Desert coolers and Room coolers and
bodies thereof”
________________ $$ Substituted by clause (vii) of notification
No.F.12(59) FD/Tax/2014-13 dated 14.07.2014.
5.5
$["Desert coolers and Room coolers"
_________________ $. Substituted by clause (vii) of Notification No. F. 12
(25) FD / Tax / 11- 162 dated 15.03.2011, for the
expression 'Desert coolers having body made of iron
and steel'.
5.5]
194. Loose leaf spring 5.5
195. $"Plastic Water Storage Tank"
_________________
$. Substituted by clause 1(iv) of Notification No. F. 12
(15) FD / Tax / 12- 119 dated 26.03.2012, for the
expression 'Roto Moulded Plastic Storage Tank '.
5.5
196. LED Lamp ________________ ¥Ω. Added by clause 1(viii) of Notification No.
F.12(25) FD/ Tax/ 11-132 dated 09.03.2011.
5.5]
1“LED Lamp, LED Torch, LED Flashlight,
LED Emergency Lamp, LED Lantern
5.5”
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________________
1. Substituted by clause (ii) of notification No. F.12
(11) FD/ Tax/ 2013-120 dated 13.03.2013. See
existing expression supra. Further, deleted by
clause (x) of Notification No. F. 12 (23) FD/Tax/
2015 - 198 dated 09.03.2015 #"197. Cement concrete mosaic tiles
________________ #. Added by clause (viii) of Notification No. F.12(25)
FD/ Tax/ 11-162 dated 15.03.2011.
5.5"
##"198. Panjiri (Sattu)
________________ ##. Substituted by clause (ii) for the tax rate 4% w.e.f.
09.03.2010 which was added by clause (i) of
Notification No. F.12(39) FD/ Tax/ 11-80 dated
15.12.2011 w.e.f. 01.04.2007- upto 31.10.2010
5.5 When sold for
use in
Integrated
Child
Development
Services
Scheme
(ICDS)" *#
“Supplementary nutrition food e.g. Panjiri
(Sattu), Halwa premix (Deshi Sweet) and
Upma premix (Namkin) ________________ *#. Substituted by clause (iii) of Notification No.
F.12(39) FD/ Tax/ 11-80 dated 15.12.2011 w.e.f.
01.11.2010.
# Expression "Sattu" deleted by notification No. F.12
(11) FD / Tax / 2016-187 dated 08.03.2016
5.5 When sold for
use in
Integrated
Child
Development
Services
Scheme
(ICDS)” $[199. Tent, Tripal 5.5
200. Automobile Bodies ________________
$. Added by clause 1(v) of Notification No. F.12(15)
FD/ Tax/ 12-119 dated 26.03.2012.
5.5]
201. 1“Stainless steel wire and stainless steel wire
rod
______________ 1 Subsitituted by clause (vii) of notification No.F.12
(59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.
15.04.2011.
5.5 Subject to the
provisions
of section
97A of the
Act.”
2“Stainless steel wire and stainless steel wire
rod
______________ 2 Subsitituted by clause (vi) of notification No.F.12
(59) FD/Tax/2014-69 dated 18.07.2014 w.e.f.
01.04.2006.
4 Subject to the
provisions
of section
97A of the
Act.”
3“Stainless steel wire and stainless steel wire
rod
_____________ 3 Added by clause 1 (v) of notification No. F.12 (11)
FD / Tax / 2013- 111 dated 06.03.2013. Further,
substituted by clause (viii) of Notification No. F.12
(59) FD /Tax/2014-13 dated 14.07.2014 w.e.f.,
01.04.2006.
5.5” Subject to the
provisions of
section 97A
of the Act.”
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$$$[202.
1“Cooked food including snacks other than
those mentioned in any other Schedule and
prepared hot tea except when sold in hotels
categorized as three star and above and
heritage hotels categorized as „Classic‟ and
„Grand‟ by Government of India or hotels or
heritage hotels categorized as equivalent to
the categories mentioned above, by a
committee constituted for this purpose by the
State Government
______________ 1 Subsitituted by clause (vi) of notification No.F.12
(59) FD/Tax/2014-78 dated 30.07.2014 w.e.f.
14.07.2014.
5.5
Subject to the
Provisions of
section 97A
of the Act.”
2“Cooked food except when sold in the
restaurants and hotels categorized as three
star and above and heritage hotels
categorized as „Classic‟ and „Grand‟ by
Government of India or categorized as
equivalent to the categories mentioned
above, by a committee constituted for this
purpose by the State Government
____________ 2 Added by clause (ix) of notification No.F.12 (59)
FD/Tax/2014-13 dated 14.07.2014.
5.5”
203. 1“Handicrafts, statues, blue pottery and
puppets having sale price more than Rs.
1000/- per item
______________ 1 Subsitituted by clause (vii) of notification No.F.12
(59) FD/Tax/2014-78 dated 30.07.2014 w.e.f.
14.07.2014.
5.5
Subject to the
Provisions of
section 97A
of the Act.”
2“All types of handicrafts including blue
pottery and puppets having sale price more
than Rs. 1000/- per item
____________ 2 Added by clause (ix) of notification No.F.12 (59)
FD/Tax/2014-13 dated 14.07.2014.
5.5”
204. Textile furnishings having sale price of more
than Rs. 100/- per meter or per piece or per
set, as the case may be, other than handloom
furnishings
5.5
1“205. Textile shirting and suiting having sale price
of more than Rs. 500/- per meter
___________ $$$ Added by clause (ix) of Notification No. F.12 (59)
FD /Tax/2014-13 dated 14.07.2014.
1 Deleted by notification No. 12(80) FD/Tax/ 2014 -
133 dated 22.10.2014 w.e.f. 14.07.2014
5.5”]
1“206. Textile fabrics impregnated, coated, covered 5.5”
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or laminated with plastics, PVC leather cloth,
synthetic leather
______________ 1 Added by clause (viii) of notification No.F.12 (59)
FD/Tax/2014-78 dated 30.07.2014. 1“207.
Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon
______________ 1 Added by clause (viii) of notification No.F.12 (59)
FD/Tax/2014-78 dated 30.07.2014.
5.5”
1“208
. All types of oil cake but excluding cottonseed
oil cake
______________ 1 Added by clause (viii) of notification No.F.12 (59)
FD/Tax/2014-78 dated 30.07.2014.
5.5”
1“209 Dhaniya other than in whole form
___________ 1. Substituted by clause (ii) of notification No. F.12
(31) FD/Tax/ 2013-100 dated 19.08.2014 w.e.f.
14.07.2014.
5.5”
1[210. Diesel generating set, alternators of all kinds
and parts thereof
5.5
211. Core assembly of transformers 5.5
212. Aluminum containers for compressed gas or
liquefied gas
5.5
213. Toilet paper and toilet tissue paper 5.5
214. Abrasive paper (regmal) 5.5
215. Brushes of all types excluding tooth brush 5.5
216. Soya milk 5.5
217. Non-mechanised Floor wipers and floor
mops
5.5
218. Life Jackets and life belts 5.5
219. Transistor, radio 5.5
220. Pre-stressed concrete poles 5.5
221. Membrane for Water Treatment
____________ 1. Added by clause (xi) of Notification No. F. 12 (23)
FD/Tax/ 2015-198 dated 09.03.2015 .
5.5]
1“222. Bitumen Emulsion, Crumb Rubber Modified
Bitumen and Polymer Modified Bitumen
____________ 1. Added by Notification No. F. 12 (34) FD/ Tax/
2010-11 dated 27.04.2015.
5.5”
223. Measuring tape and Vernier Calipers 5.5 Entries from
serial No.223 to
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224. 1 LT Electric Switchgear items, that is to say,
fuse switch unit and main switch,
change-over switch, reverse forward switch,
kitkat fuse, ampere meter, volt meter, LT
circuit breaker, distribution board and box,
control panel, power supply indicator, single
phase preventer, auto switch, connector and
motor starter.
228 are added
vide
Notification
No.F.12(11) FD
/Tax/2016-187
dated
08.03.2016.
225. Health fitness, gymnastic equipments,
thermal massager, fat losing belts, body
vibrating items, accupressure machines,
morning walker 226. All types of carpets
227. 2 Gwar Refined Dal, Gwar gum and Gwar
gum powder. 228. Processed betel leaf (Paan)
1 Subsitituted vide notification No.F.12 (11) FD/Tax/2016-254 dated 30.03.2016 w.e.f. 08.03.2016, for
expression, Electric switchgear 2 Subsitituted vide notification No.F.12 (11) FD/Tax/2016-254 dated 30.03.2016 w.e.f. 08.03.2016, for
expression, 'Gwar gum and gwar gum powder
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Part-A
(See S. No. 65 of Schedule IV)
Goods under Category of IT Products
S. No. Description of Goods Rate of
Tax %
1. Word processing machines, Electronic typewriters. 5.5
2. Electronic calculators 5.5
3. 1[2“Computer system and peripherals excluding tablet
computers known by whatever name like i-pad, e-book reader,
phablet, slate etc.”, networking items for LAN and WAN
including wired and wireless switch, routers, modem, webcams,
IP surveillance system, computer printers including
multifunctional devices and electronic diaries]
_____________ 1. Substituted by clause 2 (i) of notification No. F.12 (11) FD / Tax / 2013-
111 dated 06.03.2013. See exsiting entry infra.
2. Substituted by clause (xii)(a) of Notification No. F. 12 (23) FD/Tax/
2015-198 dated 09.03.2015 for the existing expression 'Computer system
and peripherals‟ .
5.5
3[Computer system and peripherals,
4"computer printers
excluding multifunctional devices" and electronic diaries.] ________________
3. Substituted by Notification No. 12(63)FD/Tax/2005-56, dated 01.06.2006
for expression, 'Computer system and peripherals, Electronic diaries '
4. Substituted by clause (vi) of Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010, the expression ,- 'computer printers'.
5.5
4. D C Micro motors, Stepper motors of an output not exceeding
37.5 watts.
5.5
1“5. Uninterrupted power supply (UPS)
__________________ 1 Deleted by clause (x) of notification No.F.12(59) FD/Tax/2014-13 dated
14.07.2014.
5.5”
6. Permanent magnets and articles intended to become permanent
magnet (ferrites)
5.5
7. Electrical apparatus for line telephony or line telegraphy,
including line telephone sets with cordless handsets and
telecommunication apparatus for carriage-current line systems
or for digital line systems; video phones.
5.5
8. Microphones, multimedia speakers, headphones, earphones and
combines microphone/ speaker sets.
5.5
9. Telephone answering machines 5.5
10. Data storage and recording devices including Compact
Disc (CD), Digital Versatile Disc (DVD), pen drive, SD
card , Memory card etc
1.Substituted by notification No. F.12 (11) FD / Tax / 2016-187 dated
08.03.2016, for expression, ' Prepared unrecorded media for sound recording
or similar recording of other phenomena including Compact Disc (CD) and
Digital Versatile Disc (DVD)
5.5
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11. IT software on any media. 5.5
12. Transmission apparatus other than apparatus for radio
broadcasting or TV broadcasting, Transmission apparatus
incorporating reception apparatus, 1“xxx”.
____________ 1. Deleted by clause (xii)(b) of Notification No. F. 12 (23) FD/Tax/
2015-198 dated 09.03.2015 the expression „cellular telephones‟.
5.5
13. Radio communication receivers, Radio Pagers. 5.5
14. Aerials and antennas. 5.5
15. LCD Panels, LED panels. 5.5
16. Electrical capacitors fixed, variable or adjustable (pre-set). 5.5
17. Electrical resistors (including rheostats and potentiometers)
other than heating resistors
5.5
18. Printed Circuits 5.5
19. Switches, Connectors and Relay for up to 5 amps at voltage not
exceeding 250 volts, electronic fuses
5.5
20. Data / Graphic Display Tubes other than TV Picture tubes. 5.5
21. Diodes, transistors & similar semi-conductor device, photo
sensitive semi conductor devices, including photo voltaic cells
whether or not assembled in modules or made-up in to panels;
light emitting diodes; mounted piezo-electric crystals
5.5
22. Electronic Integrated Circuits and Micro assemblies 5.5
23. Signal Generators 5.5
24. Optical fibre cables and joining kits and joining materials
thereof
5.5
1“Optical fibre cables, networking cables of different types such
as Flat Cables, CAT 3 cables, CAT 5 cables, CAT 6 cables,
Unshielded Twisted Pair (UTP) cables, joining kits and joining
materials thereof”
_____________ 1. Substituted by clause 2 (ii) of notification No. F.12 (11) FD / Tax / 2013-
111 dated 06.03.2013. See exsiting entry supra.
5.5
25. Optical fibre and optical fibre bundles and joining kits and
joining materials thereof
5.5
26. Liquid Crystal Devices, flat panel display devices. 5.5 1"26A. Automated Teller Machine (ATM)
________________
1. Inserted by clause 2 of Notification No. 12(15)FD/Tax/12-119, dated
26.03.2012.
5.5"
2“Automated Teller Machine (ATM), Cash Dispenser Machine
(CDM) with or without deposit function or deposit machine”
_____________ 2. Substituted by clause 2 (iii) of notification No. F.12 (11) FD / Tax / 2013-
111 dated 06.03.2013. See exsiting entry supra.
27. Cathode Ray Oscilloscopes, Spectrum analysers, Cross talk
meters, gain measuring instruments, distortion factor meters,
psophometres, network and logic analysers and Signal
analysers.
5.5
28. Parts of 1 to 27 above. 5.5
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1“Parts and Accessories (other than cover and carrying cases ) of
1 to 27 above”
_____________ 1. Substituted by clause 2 (iv) of notification No. F.12 (11) FD / Tax / 2013-
111 dated 06.03.2013. See exsiting entry supra.
Part-B
(See S. No. 69 of Schedule IV)
Goods under category of Industrial Inputs
S.
No.
Description of Goods Rate of
Tax %
1. Animal (including fish)fats, oils, crude, refined or purified 5.5
2. Glycerol, crude, glycer of waters and glycerol lyes. 5.5
3. Vegetable waxes (other than triglycerides) bees wax, other
insect waxes and supermaceti, whether or not refined or
coloured
5.5
4. Animal or vegetable fats boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert
gas
5.5
5. Liquid glucose (non-medicinal), Dextrose Syrup 5.5
6. Denatured ethyl alcohol of any strength 5.5
7. Manganese ores and concentrates, including ferruginous
manganese ores and concentrates with manganese content of
20% or more, calculated on dry weight
5.5
8. Copper ores and concentrates 5.5
9. Nickel ores and concentrates 5.5
10. Cobalt ores and concentrates 5.5
11. Aluminium ores and concentrates 5.5
12. Lead ores and concentrates 5.5
13. Zinc ores and concentrates 5.5
14. Tin ores and concentrates 5.5
15. Chromium ores and concentrates 5.5
16. Tungsten ores and concentrates 5.5
17. Uranium or thorium ores and concentrates 5.5
18. Molybdenum ores and concentrates 5.5
19. Titanium ores and concentrates 5.5
20. Niobium, Tantalum, Vanadium or Zirconium ores and
concentrates
5.5
21. Precious metal ores and concentrates 5.5
22. Other ores and concentrates 5.5
23. Granulated slag (slag sand) from the manufacture of iron or
steel.
5.5
24. Benzole 5.5
25. Toluol 5.5
26. Xylol 5.5
27. Naphthalene 5.5
28. Phenols 5.5
29. Creosole oils 5.5
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30. Normal Paraffin 5.5
31. Butadiene 5.5
32. Fluorine, Chlorine, Bromine and Iodine. 5.5
33. Sulphur, sublimed or precipitated, colloidal Sulphur 5.5
34. Carbon (carbon black & other forms of carbon not elsewhere
specified or included)
5.5
35. 1"Hydrogen, rare gases and other non-metals"
_______________
1. Substituted by Notification No. F. 12 (15) FD / Tax / 2008- 75 dated
25.02.2008 for the expression 'Hydrogen, rare gases other than
non-metals'. It is deemed to have been substituted w.e.f. 01.04.2006 by
Notification No. F.12(113)FD/Tax/07-22 dated 12.06.2008
5.5
35A 1“Carbon dioxide
____________ 1 Substituted by clause (ii) Notification No. F.12(101)FD/Tax/2014-175
dated 22.01.2015 w.e.f. 09.03.2010
5.5”
“Carbon dioxide
____________ 2 Inserted by clause (i) Notification No. F.12(101)FD/Tax/2014-175 dated
22.01.2015 w.e.f. 01.04.2006
4”
36. Alkali or alkaline earth metals, rare earth metals, scandium and
yttrium, whether or not intermixed or inter alloyed, mercury.
5.5
37. Hydrogen chloride (hydrochloric acid), chlorosulphuric acid. 5.5
38. Sulphuric acid and anhydrides thereof, Oleum 5.5
39. Nitric acid, Sulphonitric acids 5.5
40. Diphosphorous pentaoxide, phosphoric acid and
polyphosphoric acids.
5.5
41. Oxides of boron, boric acids. 5.5
42. Halides and halide oxides of non-metals 5.5
43. Sulphides of non-metals, commercial phosphorus trisulphide 5.5
44. Ammonia, anhydrous or aqueous solution. 5.5
45. Sodium hydroxide (caustic soda), Potassium hydroxide (caustic
potash) peroxides of sodium or potassium.
5.5
46. Hydroxide and peroxide of magnesium, oxides, hydroxides and
peroxides of Strontium or Barium
5.5
47. Aluminium hydroxide 5.5
48. Chromium oxides and hydroxides. 5.5
49. Manganese oxides. 5.5
50. Iron oxides and hydroxides 5.5
51. Cobalt oxides and hydroxides commercial cobalt oxides. 5.5
52. Titanium oxides. 5.5
53. Lead oxides, Red lead and Orange lead 5.5
54. Hydrazine & hydroxylamine and their inorganic salts other
inorganic bases, other metal oxides, hydroxides and peroxides.
5.5
55. Fluorides, fluorosilicates, fluroaluminates and other complex
fluorine salts.
5.5
56. Chlorides, chloride oxides and chloride hydroxides, bromides
and bromide oxides, iodides and iodide oxides.
5.5
57. Bleach liquid, Bleaching powder, sodium hypo chlorides 5.5
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58. Chlorates and per chlorates, Bromates and Perbromates, Iodates
and periodates.
5.5
59. Sulphides, Polysulphides. 5.5
60. Dithionites and sulphoxylates. 5.5
61. Sulphites, thiosulphates. 5.5
62. Sodium sulphates, alums, Peroxosulphates (Persulphates),
Sodium Hydrogen sulphate, Ferrous sulphate, Copper sulphate,
Amonium alum, potash alum and ferric alum, Manganese
sulphate, Strontium sulphate.
5.5
63. "Nitrites and Nitrates excluding Ammonium Nitrate having the
chemical formula NH4 NO3 or any combination containing
more than 45 percent of Ammonium Nitrate by weight
including emulsions, suspensions, melts or gels (with or without
inorganic nitrates)." _______________
1. Substituted by Notification No. F. 12 (167) FD / Tax / 2009- 64 dated
02.11.2011 for the expression 'Nitrites and Nitrates'.
5.5
64. Phosphinates (hypophosphites,), phosphonates (phosphites);
and polyphosphates.
5.5
65. Carbonates, peroxocarbonates (percarbonates), commercial
ammonium carbonates containing ammonium carbanate.
5.5
66. Cyanides, cyanide oxides and comples cyanides. 5.5
67. Fulminates, cyanates and thiocyanates. 5.5
68. Silicates, commercial alkali metal, silicates or sodium, sodium
metasilicates, sodium metasilicates of Potassium, Magnesium
Trisilicate.
5.5
69. Borates, peroxoborates (perborates). 5.5
70. Sodium bichromate. 5.5
71. Sodium dichromate. 5.5
72. Potassium dichromate. 5.5
73. Radioactive chemical elements and radioactive isotopes
(including the fissile chemical elements and isotopes) & their
compounds.
5.5
74. Isotopes other than those mentioned at Serial No. 73 above and
compounds inorganic or organic of such isotopes.
5.5
75. Compounds, inorganic or organic of rare earth metals, or
yttrium or of scandium or of mixtures of these metals.
5.5
76. Hydrogen peroxide. 5.5
77. Phosphides, whether or not chemically defined excluding
ferrophosphorus.
5.5
78. Silicon carbides. 5.5
79. Calcium carbides. 5.5
80. Ethylene, Propylene. 5.5
81. Cyclic Hydrocarbons. 5.5
82. Halogenated derivatives of Hydrocarbons. 5.5
83. Sulphonated, nitrated or nitrosated derivatives of hydrocarbons
whether or not halogenated.
5.5
84. Methanol. 5.5
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85. Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene
Glycol, Ehylene Glycol, Heavy Ethylene Glycol.
5.5
86. Cyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives.
5.5
87. Halogenated, sulphonated nitrated or nitrosated derivatives of
phenols or phenol alcohols.
5.5
88. Ethers, ether alcohols peroxides, ether peroxides, ketone
peroxides (whether or not chemically defined) & their
halogenated.
5.5
89. Expoxides, epoxyalcohols, epoxyphenols & epoxyethers, with a
three membered ring and their halogenated sulphonated.
5.5
90. Ethylene Oxide. 5.5
91. Acetals and hemiacetals, whether or not with other oxygen
function and their halogenated, sulphonated, nitrated nitrosated.
5.5
92. Aldehydes whether or not with other oxygen function, cyclic
polymers of aldehydes. Paraformaldehyde.
5.5
93. Halogenated, sulphonated, nitrated or nitrosated derivatives of
products of Serial No. 92 above.
5.5
94. Saturated acyclic monocarboxylic acids and their anhydrides,
halides, peroxides and peroxyacids, their halogenated,
sulphonated.
5.5
95. Unsaturated acyclic monocarboxylic acids, cyclic
monocarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids.
5.5
96. Polycarboxylic acids, their anhydrides, halides, peroxides and
peroxyacids, their halogenated, sulphonated, nitrated derivities.
5.5
97. Carboxylic acids with aditional oxygen function and their
anhydrides, halides, peroxides and peroxyacid their
halogenated.
5.5
98. Phosphoric ester and their salts, including lactophosphates, their
halogenated, sulphonated nitrated or nitrosated derivatives.
5.5
99. Esters of other inorganic acids (excluding easter of hydrogen
halides) and their salts, their halogenated sulphonated nitrated.
5.5
100. Amine-function compounds. 5.5
101. Oxygen- function amino-compounds. 5.5
102. Quaternary ammonium salts and hydroxides, lecithins and other
phosphoaminolipids.
5.5
103. Carboxyamide-function compounds, amide-function
compounds of carbonic acid.
5.5
104. Carboxyamide-function compounds including saccharin and its
salts and imine function compounds.
5.5
105. Nitrile-function compounds. 5.5
106. Diazo-, Azo- or azoxy-compounds. 5.5
107. Organic derivatives of hydrazine or of hydroxylamine. 5.5
108. Organo-sulphur compounds. 5.5
109. Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetic acid and
their derivatives.
5.5
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110. Heterocyclic compounds with oxygen heteroatom(s) only. 5.5
111. Heterocyclic compounds with nitrogen heteroatom(s) only. 5.5
112. Nucleic acids and their salts, other heterocyclic compounds. 5.5
113. Sulphonamides. 5.5
114. Glycosides, natural or reproduced by synthesis and their salts,
ethers esters and other derivatives.
5.5
115. Vegetable alkaloids natural or reproduced by synthesis and their
salts, ethers, esters and other derivatives.
5.5
116. Tanning extracts of vegetable origin, tannins and their salts,
ethers, esters and other derivatives, excluding catechu or
gambiar
5.5
117. Synthetic organic tanning substances, inorganic tanning
substances, tanning preparations, whether or not containing
natural excluding catechu or gambiar.
5.5
118. Colouring matter of vegetable or animal origin (including
dyeing extracts but excluding annimal black) exlcuding catechu
or gambiar.
5.5
119. Synthetic organic colouring matter whether or not chemically
defined, preparations based on synthetic organic colouring
matter, excluding catechu or gambiar.
5.5
120. Colour lakes and preparation based on colour lakes. 5.5
121. Master Batches, other colouring matter including ultra marine
blue.
5.5
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.
5.5
123. Prepared pigments and all their derivatives. 5.5
124. Glass frit and other glass in the form of powder granules or
flakes.
5.5
125. Prepared driers. 5.5
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.
5.5
127. Casein, Caseinates and other case in derivatives casein glues. 5.5
128. Enzymes, prepared enzymes not elsewhere specified or
included.
5.5
129. Artificial graphite, colloidal or semi-colloidal graphite,
preparation based on graphite or other carbon in the form of
pastes.
5.5
130. Activated Carbon, Activated natural mineral products, animal
black, including spend animal black.
5.5
131. Residual lyes from manufacturing of wood pulp whether or not
concentrated, desugared or chemically treated, including lignin
sulphonate.
5.5
132. Gums and turpentine oil. 5.5
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133. Rosin and resin acids and derivatives, thereof, rosin spirit and
rosin oils, run gums.
5.5
134. Wood tar, wood tar oils wood creosote, wood naptha vegetable
pitch brewere pitch and similar prepartation based on resin acid.
5.5
135. Finishing agents, dye carriers to accelerate the dyeing or fixing
of dye-stuffs and other products & preparations of a kind used in
the textile, papers, leather or like industries.
5.5
136. Prepared rubber accelerators, compound plasticisers for rubber
or plastics, not elsewhere specified or included antioxidising
preparations and other compounds stablizers for rubber and for
plastics.
5.5
137. Reducers and blanket wash/roller wash used in the printing
industry.
5.5
138. Reaction initiators, reaction accelerators and catalytic
preparations not elsewhere specified or included.
5.5
139. Mixed alkybenzenes & mixed alkylnaphthalenes. 5.5
140. Chemical elements doped for use in electronics in the form of
discs, wafers or similar forms chemical compounds doped for
use in electronics.
5.5
141. Industrial monocarboxylic fatty acids, acid oils from refining
industrial fatty alcohols.
5.5
142. Retarders used in the printing industry. 5.5
143. LLDPE / LDPE. 5.5
144. HDPE. 5.5
145. Polymers of propylene in primary forms. 5.5
146. PVC (Poly Vinyal Choloride). 5.5
147. Acrylic polymers in primary forms. 5.5
148. Polyacetals, other polyethers and epoxide resin, in primary
forms, polycarbonates, alkyd resins, polyalkylesters &
polyesters.
5.5
149. Polyethylene Terephthalate chips. 5.5
150. Polymides in primary forms. 5.5
151. Amino-resins, polyphenylene oxide, phenolic resins and
polyurethanes in primary forms.
5.5
152. Silicons in primary forms. 5.5
153. Petroleum resins, coumarone-indene resins, polyperpenes,
polysulphides, polysulphones.
5.5
154. Cellulose and its chemical derivatives & cellulose ethers, not
else where specified in primary forms.
5.5
155. Natural polymers (for example, alginic acid) and modified
natural polymers (for example, hardened proteins, chemicals).
5.5
156. Ion-exchangers based on polymers in primary forms. 5.5
157. Self-adhesive plates, sheets, film, strip of plastics whether or not
in rolls.
5.5
158. Thermocol. 5.5
159. Flexible plain films. 5.5
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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 convenience of the customers including
carry bags.
5.5
161. Natural rubber, balata gutta percha guayule, chicle and similar
natural gums, in primary forms or in plates, sheets or strips.
5.5
162. Synthetic rubber and factice derived from oils in primary forms
or in plates, sheets or strips, mixtures of any products.
5.5
163. Reclaimed rubber, in primary forms or in plates, sheets or strips. 5.5 1"164. Compounded rubber, unvulcanised, in primary forms or in
plates, sheets or strip, other than the forms and articles of
unvulcanised rubber". _______________
1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated
19.04.2006, for expression, 'Compounded rubber, univalcanised, in
primary forms or in plates, sheets or strip, other than unvulcanised rubber.'
5.5
165. Mechanical wood pulp, chemical wood pulp, semi chemical
wood pulp & pulps of other fibrous cellulosic materials.
5.5
166. Cartons (including flatened or folded cartons), boxes (including
flattened or folded boxes), cases, bags, packing container; of
paper, paper board, whether in assembled or unassembled
conditions.
5.5
167. Paper printed labels, paperboard printed labels. 5.5
168. Paper self-adhesive tape and printed wrappers used for packing. 5.5
169. Partially orient yarn, polyester texturised yarn and waste
thereof.
5.5
170. Polyster staple Fibre & Polyster Staple Fibre Fill. 5.5
171. Polyester Staple Fibre waste. 5.5
172. Sacks and bags, of a kind used for packing of goods of jute, or of
other textile base fibres.
5.5
173. Carboys, bottles, jars, phials of glass, of a kind used for the
packing goods, stoppers, lids and other closures, of glass.
5.5
174. Stoppers, caps and lids (including crown corks, screw caps and
pouring stoppers) capsules for bottles, threaded bungs, seals.
5.5
175. Ferro alloys 5.5
176. Zinc Oxide 5.5
177. Jute Yarn, Jute Cloth, Jute twine and Jute sheets 5.5
178. PP / HDPE Woven sacks, PP / HDPE Fabrics 5.5
179. Hessain cloth 5.5
180. Camphor
1.Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated
08.03.2016
5.5
181. Woven Label Tapes 5.5
182. Empty cylinders of LPG 5.5
183. Natural Gas in 1"Liquified or Gaseous" state (except LPG,
propane and Butane)
_______________
5.5
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1. Substituted by notification No.F.12(63)FD/Tax/2005-5 dated 11.04.2006,
for expression, 'Liquefied'.
184. Synthetic flavoring essences 5.5
185. Naphtha 5.5
186. China Clay 5.5
187. Rubber Process Oil 5.5
188. Liquified Chlorine 5.5
189. Furnace Oil 5.5
190. Petrolieum Coke 5.5
191. Laterite 5.5
192. Silica Sand 5.5
193. Red Ocher 5.5
194. Felsphar 5.5
195. Chalk Powder 5.5
196. Hydrated Lime 5.5
197. Quartz Powder 5.5
198. Sodium Fypo Chlorite 5.5
199. Carbon Tapping Electrode 5.5
200. Carbon Catalyst 5.5
201. Sodium Hydroxide 5.5
202. Acetylene Gas 5.5
203. Non -Edible Oil (other than hair oils) 5.5
204. Soapstone 5.5
205. Residual Furance Oil 5.5
206. HydroSulphite of Soda 5.5
207. Sodium Bicarbonate 5.5
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, thinners, all kind of paint removers and all kinds of
wall papers.
5.5
1"209. "Gwar seed, gwar refined dal or split, gwar gum powder,
Dhencha and Punwad _______________
1. Deleted by notification No. F.12 (63) FD / Tax / 2005- 126 dated
08.02.2007.
4"
210. Threads including fire resistence thread 5.5
211. Wooden Heel 5.5
212. Buttons,Elastics, Zip, Zip Fastners, foam, Nylon Tape and Lace 5.5
213. Antisatic Insole 5.5
214. Barely Malt 5.5 1"215. P.U. Foam sheet
________________ 1. Deleted by clause (vii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010
4"
1 “216. Marble and granite block and laffer” 5.5
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_______________
1. Substituted by notification No. F.12 (63) FD / Tax / 2005- 19 dated
19.04.2006, for expression, 'Marble and granite Block.' Further deleted
by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f.
01.01.2011 1
“217. Rough Kota Stone. _______________
1. Substituted by notification No. F.12 (42) FD / Tax / 06- 21 dated
28.04.2007, for expression, ' Rough Kota Stone of thickness more than
55mm.' Further substituted by clause (ii) Notification No. F.12(22) FD/
Tax/ 10-83 dated 09.03.2010 for the expression '4'. Further deleted by
Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010 w.e.f.
01.01.2011
5.5”
218 1"Stainless steel ingots, billets, blooms, flats and flat bars."
______________ 1. Substituted by clause 2(i) of notification No. F.12 (25) FD / Tax / 11-132
dated 09.03.2011, for expression, 'Stainless steel ingots, billets, blooms,
flats, flat bars, patta and circles.'
5.5
219 Rectified spirit 5.5 *[
1“220. Rough sandstone blocks of dimensions not less than 1.5' x 1.5'x 1'
_______________
1. Deleted by Notification No. F.12(52) FD/ Tax/09-pt.108 dated 31.12.2010
w.e.f. 01.01.2011
5.5”
1"221.
2“Abrasives and emery stone”
________________
1. Substituted by notification No. F.12(63)FD/Tax/2005-30 dated
28.04.2006 for expression '221 Abrasive stone (Batti) 4'. Further
substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010 for the expression '4'
2. Substituted by notification No. F.12(28)FD/Tax/2007/138 dated
09.03.2007 for expression „abrasive stone (Batti)and emery stone.‟
5.5"
222. Copper wire including super enameled copper wire,
submersible copper winding wire and double cotton covered
copper wire
_______________ * Added by notification No.F.12(63)FD/Tax/ 2005-5 dated 11.04.2006,.
5.5]
#[223 Transformer Tank and accessories thereof 5.5
224 Core Clamp, Clamping Ring and Aluminum Member 5.5
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
5.5
226 H.V./L.V. bushing (insulator) 5.5
227 H.V./L.V. metal parts of brass and aluminum 5.5
228 Transformer oil 5.5
229 Electrical grade insulating paper/Kraft paper/press board 5.5
230 Double paper covered (DPC) and super enameled (SEM) wire
and strips of copper and aluminum
5.5
231 C.R.G.O./Electrical lamination 5.5
232 Cork sheet 5.5
233 Sleevings 5.5
234 H.V./L.V. coil of copper and aluminum 5.5
235 1“Non ferrous metal sheet (including foil), circle,” wires, strips 5.5
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and scrap.
_______________ 1. Substituted by notification No. F.12(63)FD/Tax/2005-30 dated 28.04.2006
for expression 'Non-ferrous metal sheet, circle'.
236 Nickel and copper cathode 5.5
237 Copper tubes for refrigeration and cooling plants 5.5
238 Coconut shell coke and met coke 5.5
239 Silica gel 5.5
240 Welding rod 5.5 1“241 Isabgol
_______________
# Added by notification No.F.12(63) FD/Tax /2005-19 dated 19.04.2006.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
1. Deleted by notification No.F.12(97)FD/Tax/ 09-40 dated 27.07.2009.
4”]
$[242 Battery lead, lead ash and separator for storage. 5.5
243 Micro-cellular sheets, PVC sole, leather board, latex rubber for
footwear. ________________
$ Added by notification No.F.12(63)FD/Tax/2005-30 dated 28.04.2006.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
5.5]
**[244 Used burnt oil. 5.5
245. Circlip 5.5
246. Tread Rubber; Bonding gum; and Baked vulcanizing cement. _______________
**Added by Notification No. F.12(63)FD/Tax/ 2005-51 dated 08.05.2006
vide S.O. No. 99 dated 09.05.2006. Further substituted by clause (ii)
Notification No. F.12(22) FD/ Tax/ 10-83 dated 09.03.2010 for the
expression '4'
5.5]
##[247 Investment powder 5.5
248 Acetone 5.5
249 MIBK (Methyl Iso Butyl Ketone). 5.5
250 MEK (Methyl Ethyl Ketone) 5.5
251 NBA (Normal Butyl Alcohol) 5.5
252 Ethyl Acetate 5.5
253 Butyl Acetate 5.5
254 IPA (Iso Propyl Alcohol) 5.5
255 DAA (Di Acetone Alcohol) 5.5
256 Pthalic Anhydride 5.5
257 Maleic Anhydride 5.5
258 Pentaerythritol 5.5
259 Hexamine 5.5
260 CNSL Resin (Cashew Nut Shell Liquid Resin) 5.5
261 Industrial lacquers 5.5
262 Perforated sheets 5.5
263 Latex Foam 5.5
264 Saw dust.
1. Deleted by Notification No.F.12 (11) FD / TAX / 2016-187
dated 08.03.2016
5.5
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265 1"Tumba seed, Nimoli and Karanj"
_______________
1. Substituted by clause 2(ii) of notification No. F.12 (25) FD /Tax / 11-132
dated 09.03.2011, for expression, 'Tumba seed, Ratanjyot, Nimoli and
Karanj'.
5.5
266 Plaster of Paris ________________
## Added by Notification No: F.12(63)FD/Tax/2005-56 dated 01.06.2006.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
5.5]
1“267 Clacined magnesite and Magnesium Chloride ________________
1 Added by Notification No: F.12(63)FD/Tax/2005-102 dated 18.10.2006.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/ 10-83
dated 09.03.2010 for the expression '4'
5.5”
[1“268 Chemicals not specified elsewhere in this Schedule or in any
other Schedule ________________ 1. Deleted by clause (viii) of Notification No. F.12(22) FD/ Tax/ 10-83 dated
09.03.2010
4”
269 Gelatin and gelatin capsule. 5.5
270 Toluene, O-xylene and Mix-xylene 5.5 1“271 Papad-khar
________________
Added by Notification No: F.12(28)FD/Tax/2007/138 dated 09.03.2007.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
1. Deleted by Notification No. F. 12 (15) FD / Tax / 2008- 75 dated
25.02.2008.
4”]
[272 CBFS (Carbon Black Feed Stock) 5.5
273 C-9 (Known by whatever name) 5.5 1“274 Wood glue
________________
1. Deleted by clause 2(iii) of Notification No. F.12(25) FD/Tax/11-132
dated 09.03.2011.
Added by Notification No: F.12(28)FD/Tax/07-170 dated 30.03.2007.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'.
5.5”]
"275 Liquid Hydro Carbon manufactured from plastic waste ________________
Added by Notification No: F.12(7)FD/Tax/07-24 dated 31.05.2007.
Further substituted by clause (ii) Notification No. F.12(22) FD/ Tax/
10-83 dated 09.03.2010 for the expression '4'
5.5"
"276 Sugar Cane
________________
Added by Notification No: F.12(29)FD/Tax/07-30 dated 26.07.2007 w.e.f
01.04.2006. Further substituted by clause (ii) Notification No. F.12(22)
FD/ Tax/ 10-83 dated 09.03.2010 for the expression '4'
Deleted by Notification No.F.12(11)FD/TAX/2016-187 dated 08.03.2016
5.5"
"277 PET Preform
________________
Added by Notification No: F.12(71)FD/Tax/07-34 dated 18.08.2007. It is
deemed to have been added w.e.f. 01.04.2006 by Notification No.
F.12(71)FD/Tax/07-74 dated 12.09.2008
5.5"
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[278 Dextrins and other modified starches 5.5
279
Acyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivatives
5.5
280 Artificial waxes and prepared waxes 5.5
281 Petroleum jelly, paraffin wax, microcrystalline peroleum wax,
slack wax, ozokerite, lignite wax, peat wax, other mineral
waxes, and similar products obtained by synthesis or by other
processes, whether or not coloured
5.5
282 Potassium permanganate, Polyvinyl Alcohol, Carboxy methyl
cellulose, sodium alginate, calcium propionate, improvers and
gel 1
EDTA, precipitated silica, electroplating salt, water
treatment chemicals. ________________
Added by clause (i) of Notification No. F.12(22)FD/Tax/10-14 dated
24.05.2010 w.e.f. 09.03.2010.
5.5]
1“283. Saccharine
______________ 1. Added by clause (xiii) of Notification No. F. 12 (23) FD/Tax/ 2015-198
dated 09.03.2015 for the existing expression 'Computer system and
peripherals‟ .
5.5”
1 Ethylene Diamine Tetra Acetic Acid (EDTA gel).
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“SCHEDULE V
(See Section 4) 1“Goods taxable at 14.5%”
S.
No.
Description of Goods Rate of
Tax
Conditions,
if any
1. 2 3 4.
1. All types of synthetic adhesive, Polymide adhesive,
Resin adhesive, Adhesive solution e.g. Araldite,
Quick fix, Bontite, Elfy.
2“14.5”
2. Air purifiers and cupboard fresheners, perfumes and
deodorizers, whether odourless or with odour.
2“14.5”
3. Aluminium composite panel (including composite
panel made of any other material) 3“and aluminium
containers for compressed gas or liquefied gas”.
2“14.5”
4. Anti-freezing preparations and prepared de-icing
fluids.
4“14.5”
5. Artificial flowers, foliage, fruit and parts thereof and
articles made of artificial flowers, foliage or fruit.
1“14.5”
6. (i) Arms, ammunitions and parts and accessories
thereof.
(ii) Explosives, pyrotechnic products, pyropheric
alloys, certain combustible preparations
excluding safety matches.
1“14.5”
7. 5“Articles made of aluminium, brass, bronze, copper,
cadmium, lead, white metal, german silver or zinc
other than specified in any other schedule.
14”
8. 6“Articles made of ivory, horn, coconut shell, straw,
bamboo, cane, rosewood, sandalwood and other
woods other than specified in any other schedule.
14”
9. Batteries of all types including batteries used in
tractor, excavator, earth moving machines and other
machines.
1“14.5”
10. 7[Bitumen except goods mentioned at serial number
222 of Schedule IV.
1“14.5”]
11. 8“Tooth brush.”
1“14.5”
1 Substituted by clause (i) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „Goods Taxable at 14%‟.
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
3 Deleted by clause (iii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015.
4 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟
5 Deleted by clause (i) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.
6 Deleted by clause (ii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.
7 Substituted by Notification No. F.12(34)FD/Tax/2010-12 dated 27.04.2015 for the existing expression
„Bitumen of all kinds‟
8 Substituted by clause (iv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „Brushes of all types including shaving brush, hair brush, nail brush, eyelash brush, paint
brush, shoe brush, toilet brush and dusting brush except wire brush‟.
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12. Boilers, steam or other vapour generating boilers,
central heating hot water boilers, superheated water
boilers, Industrial or laboratory furnaces and ovens,
including incinerators, non-electric boilers and parts
thereof.
1“14.5”
13. (i) Camera of all kinds including still image
camera, video camera, video camera recorders,
digital camera and parts and accessories thereof.
(ii) Photographic enlargers, flash light apparatus,
Photographic lenses, photo blocks, photo
albums, stamp albums, photo mounts, studio
backgrounds including lighting control
reflectors, tri-reflectors, modifiers,
backgrounds, curtains, studio lights and parts
and accessories thereof.
(iii) Photo films, rolls and plates.
(iv) Photographic goods including photographic
chemicals and photographic papers.
(v) Cinematographic equipments including video
cameras, projectors, over-head projectors,
enlargers, plates thereof, sound-recording and
reproducing equipments and parts and
accessories thereof, cinematographic lenses,
exposed films, filmstrips, arc or cinema carbons
and cinema slides.
1“14.5”
14. (i) Cement including white cement and their
substitutes.
(ii) Ready-mix concrete, cement concrete mixture,
pre-stressed concrete 1
“xxx” structures,
additives for cements, mortars or concretes,
articles of cement and concrete, pre-fabricated
components of building and other structures.
(iii) Water proofing chemicals, compounds and
sheets.
(iv) Weather proofing compounds and such other
articles.
2“14.5”
15. Cigar cases and cigarette cases, pipe holder, tobacco
pipes, cigarette filters, cigarette lighter and hookah.
2“14.5”
16. Eatables:-
(i) Cooked food except as provided in entry No.
202 of Schedule-IV.
(ii) Ice-candy, ice-cake, ice cream, ice-jelly,
frozen dessert, Kulfi, Ice cream cone.
(iii) Chocolates and other food preparations
2“14.5”
1 Deleted by clause (v) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „poles and‟.
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
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containing cocoa.
(iv) Branded bakery products including all
varieties of cookies, pastries, patties, biscuits,
cake sold under brand name registered or
applied for under the Trade Marks Act, 1999. 1“ (v) Cooked food like pizza, burger, fried chicken,
French fries, sandwich, hot dog, noodles,
potato chips, bakery items and any other
cooked food item served or sold including
home delivery thereof, under a brand name by
any branded chain outlet of cooked food.” 2“(vi) Beverages including coffee drinks hot and
cold, instant coffee, espresso coffee, ice tea,
milk shakes, thick shakes, ice-cream shakes,
packed flavored milk, packed fruit drinks,
packed fruit juices (excluding beverages
specifically mentioned in any other
Schedule).”
(vii) Corn flakes, Wheat flakes, Kurkure, Popcorn
and such articles.
(viii) Chips when sold under brand name registered
or applied for under Trade Mark Act, 1999.
(ix) Branded confectionery including toffee,
chocolate, chewing gum, bubble gum and the
frozen confectionery, sugar candy having less
than 90% sugar contents and likewise sold
under brand name registered or applied for
under the Trade Marks Act, 1999.
(x) Oat meal, custard powder, concentrate of
drinks and food, baking powder, milk food
for babies, ice cream powder, instant soups,
noodles, pastas, Vada mix, Dosa mix, Idli
mix, Gulab jamun mix, Ice cream mix and
softy mix, Manchurian mix, Jaljeera mix,
chocolate sauce and other Chinese eatable
mix and tinned or packed ready to eat items.
(xi) Cocoa paste and cocoa powder.
(xii) Vinegar of all types.
(xiii) Margarine, table margarine, vegetable bakery
margarine, mayonnaise, salad dressing, bread
1 Substituted by clause (vi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
item no. (v) which is as follow,-
„Pizza, burgers, hamburgers, sandwich, hot dog, nuggets.‟
2 Substituted by clause (iii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing
items,-
‘Beverages including coffee drinks hot and cold, Instant coffee, espresso coffee, flavored/ non flavored
tea, Ice tea, milk shakes, thick shakes, Ice-cream shakes, flavored milk, fruit pulp drinks, squash
(excluding beverages specifically mentioned in any other Schedule).‟
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improver, cake gel, edible gelatin, fruit oils
like-grape oil, orange oil, lemon oil, lime oil,
carrot oil, leaves oil such as mint oil, curry
leaf oil. 1“(xiv) Tomato puree, ketchup, sauces in all form
and varieties, fruit jam, jelly.”
(xv) Health drinks of all varieties and other
non-alcoholic beverages not falling under any
entry in any other schedule.
(xvi) Food supplements, appetizers in liquid, pill or
powder forms, whether prepared according to
pharmacopeia standards or otherwise. 2“(xvii) Veg / non veg snacks including potato flakes,
Hara bhara Kabab, Shammi kabab, cheese
roll, burger, Aloo tikki, soya roll.” 3“(xviii)All types of baby food supplements.”
4“ (xix) xxx”.
17. Crockery of all kinds including china ware, glaze
earthen ware and articles made of porcelain and glass
ware.
5“14.5”
18. Detergents and toiletry goods:- (i) Detergents whether in cake, liquid or powder
form, toilet soap, paper soap, all kinds of
cleaning powders and liquids whether
medicated or not, laundry brighteners, stain
busters, stain removers and bleaching agents,
alcoholic toiletry preparations.6“(Excluding the
items as mentioned in column number 2 against
serial number 168 of Schedule IV)”. 7“(ii) Toilet paper and toilet tissue paper.”
(iii) All types of floor cleaner and toilet cleaner
including-antiseptic/ germicidal/ disinfectant
floor cleaner and toilet cleaner.
5“14.5”
1 Substituted by clause (iv) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing
items,- „Tomato puree, ketchup, sauces in all form and varieties‟
2 Deleted by clause (v) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.
3 Amended byS.No. 1 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed
incorrect expression „(xvii) All types of baby food supplements‟
4 Deleted by clause (vii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
item number „(xix) Soya milk‟.
5 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
6 Substituted by clause (viii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the
existing expression „(Excluding oil based washing soap in any form or packaging having maximum retail
price less than Rs.60/- per Kilogram)‟.
7 Substituted by Notification No. F.12(59) FD/Tax/2014-70 dated 18.07.2014 w.e.f., 14.07.2014 for the
expression „(ii) Toilet paper and tissue paper‟. Further deleted by clause (ix) of Notification No.
F.12(23)FD/Tax/2015-199 dated 09.03.2015.
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19. Building Material:-
(i) Doors, windows, section windows, ventilators,
partitions, stands, railings, grills, grill sections,
ladders, gates, channel gates and structures
made of any material.
(ii) Locks of all types and varieties, furniture
locks, gate locks, shutter locks, padlocks,
safety locks and keys.
(iii) Hydraulic door closers.
(iv) Fiber glass sheets, fiber glass articles and fiber
glass tape.
(v) Glass, glass sheets, mirror, articles made of
glass, glass paving blocks, glass slabs, glass
bricks, glass cubes, glass tiles, safety glass
reflecting or not, toughened glass, laminated
glass and multiple walled insulating units of
glass (excluding item specifically mentioned
in any other schedule).
(vi) Ceramic tiles.
(vii) Articles of asbestos-cement and cellulose fibre
cement excluding articles mentioned in any
other Schedule.
(viii) Gypsum board and other false ceiling material.
(ix) Articles made of stone including stone frame
and articles of artificial stone.
(x) Equipments for scaffolding, shuttering or
pit-propping.
1“14.5”
20. Office automation equipments:-
(i) Duplicating machines, photo copying machines
of all types including duplicators, any other
apparatus for obtaining duplicate copies,
cartridges and parts and accessories thereof.
(ii) Lamination machine and spiral binding
machine.
(iii) Bar coding machine.
(iv) Bio-metric machine, EPBX system, time
punching machine and electrical paper cutting
machine.
(v) Equipments and apparatus including franking,
address-printing, tabulating, sales register
machine, cash register machine, cheque or draft
writing machine, accounting machine,
statistical machine, indexing machine, card
1“14.5”
1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟
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punching machine, paper shredding machines 1“and fax machine and parts and accessories
thereof.”
21. Electric and Electronic goods:- 3(i) Electric bulbs and tube lights excluding goods
mentioned at serial number 20 of Schedule VI,
ballasts for discharge lamps or tubes and parts
thereof, other types of lights such as
chandeliers, hanging lights, table-lamps, false
ceiling lights, concealed lights, gate lights,
garden lights, decorative lights, high mast
lights, search lights, spot lights and parts
thereof.
(ii) Electric fan, fresh air fan, exhausts fan, cabin
fan, table fan, pedestal fan, railway carriage fan
and air circulators.
(iii) Electrical domestic appliances like 4“mixer”,
grinders, juicers, blenders, food processors,
Mathani, toasters, vacuum cleaner, microwave
oven, sandwich maker, cooking plates,
induction cooker, curd maker, rice cooker, roti
maker, hot plate, hot food cabinet, washing
machine, dish washing machine, electric kettle,
electric chimney and electric iron.
(iv) Geyser, heater, immersion heater, electric
instantaneous or storage water heater, electric
space heating apparatus, hand dryer, hair dryer,
hair curler, electric smoothing iron, shavers,
hair removing devices, hair trimmer, hair
cutting machine, nail cutter, massage apparatus.
(v) 5
Electrical goods of all kinds used in the
generation, transmission, distribution or in
2 “14.5”
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
1 Amended by S.No. 2 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed
incorrect expression „and fax machine‟.
3 Substituted by clause (x) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
item number (i),-
„Electric bulbs, tube lights, ballasts for discharge lamps or tubes and parts thereof, other type of lights such
as chandeliers, hanging lights, table-lamps, false ceiling lights, concealed lights, gate lights, garden lights,
decorative lights, high mast lights, search lights, spot lights and parts thereof (excluding CFL & LED
bulbs).‟
4 Amended by S.No. 3 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed
incorrect word „mixtures‟ 5 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the
expression „Electrical goods of all kinds used in the generation, transmission, distribution or in connection
with the consumption of electricity, including all kinds of inverters, uninterrupted power supply (UPS),
holders, plugs, sockets, switches, casings, capings, jacks, connectors, reapers, bends, coupling boxes,
meter boxes, switch boxes, fuse switch boxes, distribution boxes, fan box, junction box, meter boards,
switch boards, panel boards, distribution boards, single phasing preventer, wooden plugs, lightning
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connection with the consumption of electricity,
including all kinds of inverters, uninterrupted
power supply (UPS), holders, plugs, sockets,
switches, casings, capings, jacks, reapers,
bends, coupling boxes, meter boxes, switch
boxes, fan box, junction box, meter boards,
switch boards, panel boards, wooden plugs,
lightning arrestors, electrical earthenware and
porcelain ware, tube light starters, chokes,
jointing materials, heating elements, general
lighting system (GLS) lamps, protectors,
stands, fixtures, fittings, battens.
(vi) 1Electric motor.
(vii) Electronic systems, instruments, apparatus and
appliances including audio & video cassette
tape recorder, compact disc writer, video
cassette players, music systems, amplifier,
home theater, graphic equalizer, synthesizer,
tuner, deck, record player, record changer,
recorded compact disc (CD), DVD and blue ray
disc, CD player, DVD player, blue ray disc
player, Bluetooth, 2“xxx,” FM players, MP3
players, MP4 players and components, spare
parts and accessories thereof (excluding
Rajasthani audio/video music cassettes
including CD and DVD).
(viii)Video games, computer games and electronic
games and their apparatus including parts and
accessories thereof.
(ix) All 3“kinds” of television sets and parts and
accessories thereof including LCD, LED,
plasma and smart television sets, set top box.
(x) Sound or visual signaling apparatus including
bells, sirens, indicator panels, burglar alarms.
(xi) Sound transmitting equipments including
loudspeakers, dictaphones, amplifiers and
similar apparatus for recording and reproducing
sound, mike, stand, speakers, connecting cord
and parts and accessories thereof.
arrestors, electrical earthenware and porcelain ware, all types of circuit breakers, starters, chokes, power
supply indicators, jointing materials, heating elements, general lighting system (GLS) lamps, protectors,
stands, fixtures, fittings, battens.‟.
1 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the
expression,' Electric motor, starter excluding delta starter, control panel'.
2 Deleted by clause (xi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „transistor, radio‟.
3 Amended by S.No. 4 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed
incorrect word „kind‟.
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(xii) Currency counting machine and currency
checking machine.
(xiii) Electronic toys.
(xiv) Apparatus for making coffee under pressure
commonly known as espresso, tea maker,
coffee maker, shake maker machine and soda
maker.
(xv) Electrical and electronic industrial appliances
or equipments, vending machines, electric
heating resistors, electro - thermal fluid heater
and parts and accessories thereof.
(xvi) Electrical signaling, safety and traffic control
equipments.
22. Fireworks and crackers of all kinds including
coloured matches.
1“14.5”
23. Floor coverings made of plastic, rubber or any other
synthetic material.
1“14.5”
24. 2[Mechanised floor wipers and floor mops.
1“14.5”]
25. (i) Footwear made of leather.
(ii) Footwear made of material other than leather
(excluding hawai chappals and straps,
exclusively moulded plastic footwear and
footwear having maximum retail price less than
Rs. 500/- per pair and desi Juthiyan)
1“14.5”
26. Fur, skin with fur and articles made of fur and skin. 1“14.5”
27. Furniture made from any material whether sold
in assembled form or unassembled form but
ready to assemble whether finished or
unfinished or semi finished including office
furniture and branded plastic moulded furniture
but excluding mudhas made of sarkandas.
Explanation: slotted angles, gussets, plates,
panels and strips which when assembled form
furniture or equipments, shall be deemed to be
furniture or office equipments as the case may be,
for the purpose of this item. 1.Substituted by Notification No.F12(11)FD/TAX/2016-188
dated 08.03.2106, for expression, ' Furniture made from any
material whether sold in assembled form or unassembled form
but ready to assemble whether finished or unfinished or
semi-finished (including office furniture and plastic moulded
furniture but excluding mudhas made of sarkandas)'.
1“14.5”
1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
2 Substituted by clause (xii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the
existing expression „Floor wipers and floor mops of all types‟.
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28. Gas geysers, gas stoves, cooking range, gas bhatti
and other stoves, burners, gas cap, regulators, gas
compressor, gas tubes, gas valves and other parts and
accessories thereof.
1“14.5”
29. Gases liquefied or not, other than those specifically
mentioned in any of the Schedules.
1“14.5”
30. Gift articles, decorative articles, shields, mementoes. 1“14.5”
31. 1[Diesel generator set, alternator of all kinds and
parts thereof.
2“14.5”]
32. Glow sign boards and neon sign boards. 2“14.5”
33. (i) Health fitness and gymnastics equipments.
(ii) Fat loosing belts, body vibrating items,
acupressure machines, morning walker and such
items.
Deleted by Notification No F.12 (11) / Tax /
2016 -188 dated 08.03.2016
2“14.5”
34. Insulated wares 1. Substituted by Notification No.F12(11)FD/TAX/2016-188
dated 08.03.2106, for expression,'Insulated wares and such
other items used at the time of sale for the convenience of
the customers including carry bags.'
2“14.5”
35. Kitchen ware including glass ware, heat resistant
cookware, non-stick cookware, casserole made of
any material and modular kitchen and baskets
thereof.
2“14.5”
36. 3[Life-jackets and life-belts.
2“14.5”]
37. Lifts, elevators, hoists and escalators whether
operated by electricity, hydraulic power, mechanical
power or steam.
2“14.5”
38. Liquefied petroleum gas (other than domestic use). 2“14.5”
39. (i) Lubricant oil, grease, brake oil and coolant.
(ii) Lubricating preparation including cutting oil,
nut-bolt release preparations, anti-rust or
anti-corrosion preparations and mould release
preparations based on lubricants and
preparation of a kind used for the oil and grease
treatment.
2“14.5”
40. (i) Mattresses of coir or bonded rubber or foam or
springs, air and foam pillows, feather filled
1“14.5”
1 Deleted by clause (xiii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing
entries.
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟
3 Deleted by clause (xiv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing
entries.
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pillows, pouffes and cushions and sleeping
bags. 1“(ii) All types of sheets made of foam or plastic
foam or any other synthetic foam and articles
made thereof but excluding packing material.”
(iii) Drapes and interior blinds, shower curtain or bed
valances, foot mats, home furnishing articles.
(excluding made of coir)
41. Instruments, Equipments and Devices:-
(i) Measuring devices whether electronic or
non-electronic, including
(a) Screw gauge, depth gauge, coating
thickness gauge, dial indicator, mitutoya
cylinder gauge, precision thread ring gauge,
precision plug gauge, colour compactor,
industrial thermometers and parts and
accessories thereof.
(b) Dipping measures, pouring measures,
conical measures, cylindrical measures
(c) Meter scales, survey chains but excluding
items mentioned in Schedule IV. (ii) surveying instruments and appliances including
photogrammetrical surveying, hydrographic,
oceanographic, hydrological, meteorological or
geophysical instruments and appliances; range
finders, theodolites and tachometers.
(iii) Scientific instruments and lab equipments like
optical instruments, electrical instruments,
scientific balance, acoustic instruments, and
mechanical instruments like microscopes,
direction finding compasses, other navigational
instruments and apparatus, Instruments and
appliances for aeronautical or space navigation,
echo sounding instruments, telescopic sights for
fitting to arms, periscopes, lasers, other than
laser diodes. Excluding items mentioned in any
other schedule.
(iv) Binoculars, monocular, opera glasses, optical
telescope, astronomical instruments,
microscopes, optical lenses (excluding lenses
used in spectacles).
1. Substituted by Notification No.F.12(11)FD/Tax/2016-188
2“14.5”
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
1 Substituted by clause (vi) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.
14.07.2014 for existing items, „(ii) All types of sheets and other articles made of foam or rubber or
plastics foam or any other synthetic foam‟
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dated 08.03.2016. for expression, '(i) Measuring
devices whether electronic or non-electronic, including
(a) Vernier calipers, screw gauge, depth gauge, coating
thickness gauge, dial indicator, mitutoya cylinder gauge,
precision thread ring gauge, precision plug gauge, colour
comparator, industrial thermometers and parts and
accessories thereof.
(b) Dipping measures, pouring measures, conical
measures, cylindrical measures.
(c) Meter scales, measuring tapes, survey chains but
excluding items mentioned in schedule IV.
42. Metal detectors, mine detectors and safety
equipments.
1“14.5”
43. 2 Meters including electric power meter, water
meter, fare meter, gas meter, outside micro meter,
pedo meter etc.
1“14.5”
44. 3[Mosquito net, bird net,
4“fish net”. 14]
45. (i) Mosquito repellents of all kinds including
electric or electronic devices for this purpose 5“and refills thereof.”
(ii) Cockroach killer, mosquito killer, rat killer and
such items.
(iii) Mosquito and fly killer equipment.
(iv) Light traps and pheromone traps.
1“14.5”
46. Musical instruments not specified in any other
schedule.
1“14.5”
47. Name-plates, illuminated name plates, address-
plates, sign-plates, illuminated signs and similar
plates, numbers, letters and other symbols of any
material.
1“14.5”
48. Natural and synthetic essential oils not specified in
any other schedule.
1“14.5”
49. Paints, Colours, Polish :-
(i) 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 oil, double boiled
1“14.5”
1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟. 2 Substituted vide Notification No. F.12(11)FD/Tax/2016-255 dated 30.03.2016 w.e.f. 08.03.2016 for the
expression „Meters including electric power meter, water meter, fare meter, gas meter, outside micro meter,
volt meter, ammeter, pedo meter etc.'
3 Deleted by clause (xv) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „Mosquito net, bird net‟.
4 Deleted by notification No. 12(103) FD/Tax/ 2014-134 dated 22.10.2014 w.e.f. 14.07.2014
5 Amended by S.No. 5 of corrigendum No. F.12(59)FD/Tax 2014-164 dated 22.12.2014 for printed
incorrect expression „and their refills thereof‟.
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linseed oil, all kinds of paint removers and all
kinds of wall papers.
(ii) French polish, bituminous and coal-tar blacks.
(iii) Cellulose lacquers, nitro-cellulose lacquers and
auto lacquers in any form.
(iv) All kind of thinners and diluents including
natural and synthetic drying and semi-drying
oils such as double boiled linseed oil, blown
linseed oil, stand oil, sulphurised linseed oil,
parilla oil, whale oil and Tung oil.
(v) Glaziers putty, grafting putty, resin cements,
caulking compounds and other mastics,
painter‟s fillings, non-refractory surfacing
preparations for facades, indoor walls and false
ceiling.
(vi) Primers of all kinds.
(vii) Wall putty.
(viii) Paint rollers and paint gun. 1“(ix) Abrasive paper (regmal).”
50. Pan chutney, mouth fresheners, menthol, peppermint,
and such articles.
2“14.5”
51. Polish, polish cream, wax polish and other similar
preparations (excluding wax)
(i) Polish and creams for leather, footwear, stone,
wood, furniture, floors, coachwork, glass,
metal, scouring pastes, powders and similar
preparations.
(ii) Shoe whitener and colourant.
(iii) Car polish, car shampoo and scratch remover.
2“14.5”
52. Plastic carry bags and disposable items
made of Plastic.
Substituted by Notification No.F.12 (11) FD /Tax /
2016-188 dated 08.03.2016. for expression,
1.Plastic goods sold under brand name registered or
applied for under the Trade Marks Act, 1999.
2.Unbranded plastic household goods of value above Rs
200/-.
3.Plastic grill of all kinds.
2“14.5”
53. Plywood and Laminates:-
(i) Ply and plywood, flush door, hard board, card
board, grass board, MDF board, particle board,
block board, insulation board, laminated board,
2“14.5”
1 Deleted by clause (xvi) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing item
number (ix).
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
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batten board, hard or soft wall ceiling, floor
board and similar board of wood of all kinds
whether or not containing any material other
than wood;
(ii) All type of veneers. 1
“(iii) Linoleum and laminated sheets such as
sunmica, formica, decolam, and the like.”
54. Perambulator including push chair for babies and
spare parts, accessories and components thereof.
2“14.5”
55. (i) Plant and machinery of all kinds worked by
electric power, nuclear power, hydro-dynamic
and steam power, diesel or petrol, furnace oil,
kerosene, coal including coke and charcoal and
any other form of fuel or power and parts and
accessories thereof (excluding goods
specifically mentioned in any other schedule).
(ii) Hot mix plant, paver finishing machine and
road roller.
2“14.5”
56. Rolling shutters and collapsible gates whether
operated manually, mechanically or electrically and
their parts.
2“14.5”
57. 3[Rope and rassi, iron ropes including twine, cordage,
ropes and cables, whether or not plaited or braided
and whether or not impregnated, coated, covered or
sheathed with rubber or plastic but excluding rope
and rassi made of natural fibre, cotton and plastic
14.5]
58. Rubber products, synthetic rubber products and
products made of mixture of natural rubber and
synthetic rubber not mentioned in any other schedule.
2“14.5”
59. 4“Statue made of marble, stone, metal and any other
material (excluding idols of deities made of stone or
marble or clay or plaster of paris and clay lamps).
14”
60. Sanitary goods:-
(i) Sanitary ware of every description, wash
5“14.5”
1 Substituted by clause (vii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.
14.07.2014 for existing items, „(iii) Laminated board or sheet of all varieties and description including
expanded polystyrene, all kinds of mica, sunmica, formica, decolam, worked mica and articles of mica
including agglomerated or reconstituted mica, whether or not on a support of paper, paper board or other
materials‟
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟
3 Substituted by clause (xvii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the
existing serial number 57, which was as follow,-
„Rope and rassi, iron ropes including twine, cordage, ropes and cables, whether or not plaited or braided
and whether or not impregnated, coated, covered or sheathed with rubber or plastic (excluding rope made
of natural fiber)‟.
4 Deleted by clause (viii) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f. 14.07.2014.
5 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
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basins, pedestals, bidets, water closet pans,
flushing cisterns, urinals, commodes, sinks and
bath tubs of all material.
(ii) All kind of bath fittings and fixtures, taps,
valves and cocks, showers, mixtures and other
bathroom accessories and parts thereof.
61. Sanitary napkins, baby napkins, freshener tissue
napkins, diapers of all kinds.
2“14.5”
62. 1“[Saccharine.
2“14.5”]
63. Sheet of PVC including PVC sheet printed with
design.
2“14.5”
64. Security systems, CCTV-camera, Infra-red camera
and apparatus, GPS and tracking systems, fire alarm
and theft alarm.
2“14.5”
65. Strong room or vault doors and ventilators, armored
or reinforced safes, strong boxes and doors, cash
chests, cash or deed boxes, wall coffers, safe deposit
lockers, locker cabinets and steel almirah.
2“14.5”
66. Suit cases, brief cases, travelling bags (plastic
moulded or not), dispatch cases, purses, hand bags,
vanity bags, vanity cases and vanity boxes, strolly
and soft luggage articles.
2“14.5”
67. Cosmetics and toiletry goods:- (i) Talcum powder, prickly heat powder, sandalwood
powder including their medicated and
antiseptic preparations whether allopathic,
ayurvedic, homeopathic or unani. 2“(ii) Shampoo of all varieties and forms, hair and
body cleaning powder, cream, lotion or liquid,
hair grooming products, anti-lice treatment
preparations and anti-dandruff preparations
including their medicated and antiseptic
preparations whether allopathic, ayurvedic,
homeopathic or unani.” 3
“(iii) Hair oil including almond oil, amla oil,
sandalwood oil and other oils like keo karpin,
1“14.5”
1 Deleted by clause (xviii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 the existing
entries.
2 Substituted by notification No. F.12 (104) FD/Tax/2014-140 dated: 27.11.2014 for existing serial number
67 which is as follow-
„(ii) Shampoo of all varieties and forms, hair and body cleaning powder, cream, lotion or liquid and hair
grooming products including their medicated and antiseptic preparations whether allopathic, ayurvedic,
homeopathic or unani.’
3 Substituted by clause (ix) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing
items, „(iii) Hair oil including almond oil, amla oil, sandalwood oil, coconut oil and other oils e.g. keo
karpin, hair & care, Dabur- Vatika including their medicated and antiseptic preparations whether
allopathic, ayurvedic, homeopathic or unani.‟
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hair & care, Dabur- Vatika and their medicated
and antiseptic preparations whether allopathic,
ayurvedic, homeopathic or unani; coconut oil
packed in small containers upto 200 ml ”
(iv) Face creams and body creams, face lotions and
body lotions, face packs, cleansing liquids and
moisturizers including their medicated and
antiseptic preparations whether allopathic,
ayurvedic, homeopathic or unani.
(v) Make-up articles, lipsticks, nail polishes, nail
varnishes, nail paints, nail polish removers, eye
liners, eye lashes, eye and lip makeup
preparations, manicure and pedicure materials
and equipments.
(vi) Personal deodorants and anti-perspirants,
perfumes and other bath preparations, scents,
snow and cream, eau de cologne, solid
colognes, complexion rouge, hair dyes & color,
hair fixtures, hair sprayers, hair removers, hair
creams and similar products whether medicated
or not.
(vii) Tooth paste, tooth powder, dentifrices, mouth
washes whether medicated or not and tongue
cleaner.
(viii) Professional beauty care equipments.
(ix) Shaving sets, safety razors, razor blades, razor
cartridges, shaving creams, foam, gel, soap,
after shave lotion. Pre-shave, shaving or after
shave preparations.
68. Timber and wood (excluding timber of safeda, adusa
and fire wood).
Explanation:- Timber includes all kinds of wood,
logs, planks, rafters of any size or variety.
2“14.5”
69. 3[Torch light and its bulbs
4“ excluding solar torch”.
1“14.5”]
70. Leather goods:- (i) Traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like, with
outer surface of leather/ composition leather/
patent leather.
(ii) Bags and cases, belts, wallets, satchels,
1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟
2 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
3 Substituted by clause (x) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 w.e.f.
14.07.2014 for existing items, „Torch light and its bulbs excluding solar torch‟
4 Substituted by clause (xix) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the
existing expression „excluding solar and LED torch‟.
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jewellery box, articles of apparel and clothing
accessories of leather/composition leather like
jackets and gloves, mittens, mitts.
(iii) Articles of leather/composition leather used in
machinery or mechanical appliances or for
other technical uses other than leather belting
for machinery.
71. Tyres, tubes and flaps of vehicles including hydraulic
excavators, heavy loader, wheel loading shovel and
such other equipments (other than tyres, tyre tubes
and flaps of bicycles, tri-cycles, cycle rickshaws,
tractors, power tillers, threshers and harvesters, and
wheel-chairs).
1“14.5”
72. Vacuum flasks of all kinds and descriptions including
refills for such flasks and thermally insulated flasks,
containers and vessels including thermoses, thermal
jugs, ice buckets, ice boxes, ice bags, tins and
receptacles to keep food or beverages or other articles
hot or cold and components and parts thereof.
1“14.5”
73. (i) Watches, clocks, time-pieces (whether or not in
combination with any other devices), stop
watches, time switches, mechanical-timers,
time-records, auto print time punching clocks,
time-registers, instrument panel clocks of all
kinds including all such electronic devices and
parts and accessories thereof.
(ii) Watch bands, watch bracelets, watch chains and
watch straps.
1“14.5”
74. Water purifier, water filter of all types and
descriptions including RO System.
1“14.5”
75. Water coolers, hot-cold water dispenser and such
other product including parts and accessories thereof.
1“14.5”
76. Weighing bridge including parts and accessories
thereof.
1“14.5”
77. X-ray film and films and paper used in CT scan,
MRI, Sonography and other medical equipment.
78. 2[Goods not covered in any other Schedule appended
to the Act or under any notification issued under
section 6 of the Act.
1“14.5”]
1 Substituted by clause (ii) of Notification No. F.12(23)FD/Tax/2015-199 dated 09.03.2015 for the existing
expression „14%‟.
2 Substituted by clause (xi) of Notification No. F.12(59)FD/Tax/2014-79 dated 30.07.2014 for existing
items, „Goods not covered in any Schedule appended to the Act or under any notification issued under
section 4 of the Act‟
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1"SCHEDULE VI
[See section 4(5)]
Goods Taxable at Special Rates
S.No. Description of Goods Rate of Tax
(%)
Condition,
if any
1. 2. 3. 4.
1. High and light speed diesel oil 2“22”
2. Molasses 20 3"3. Foreign Liquor, Indian Made Foreign
Liquor and Beer:
(a) When sold to the dealers having
retail of licenses issued by the
Excise Department, Government of
Rajasthan. 4“(b) When sold to dealers/ persons not
covered in (a) above.”
30
20"
4. Tobacco and its products excluding Bidi5
6"45"
5. Petrol 7"30"
6. Opium 50" 8[7. Goods of special importance as specified in
section 14 of the Central Sales Tax Act,
1956, 9
“except the goods specified
elsewhere in this Schedule or included in
Schedule I or in Schedule III” appended to
the Rajasthan Value Added Tax Act, 2003.
(Chapter 30 of this book)
10"5"]
11[8.
All types of Motor Vehicles including 15
1 Substituted by Notification No. F.12 (84) FD/ Tax/ 2009-15 dated 08.07.2009.
2 Substituted by clause (i) of notification No. F.12 (59) FD/Tax/2014-pt-144 dated: 18.12.2014 for existing
expression „18‟.
3 Substituted by Notification No. F.12 (94) FD/Tax/07-52 dated 31.08.2009 for the serial No. 3,-
"3. Foreign Liquor, Indian Made Foreign Liquor and Beer - 20%"
4 Substituted by Notification No. F.12 (94) FD/Tax/2007-4 dated 13.06.2014 w.e.f., 31.08.2009 for the
expression,-
" (b) When sold to dealers not covered in (a) above". 5 „Excluding Bidi” added wef 12.06.2015
6 Substituted by clause (i) of Notification No. F.12(25) FD/ Tax/11-133 dated 09.03.2011 for the expression
'20'. Further substituted by clause (i) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for
the expression '40'. Further substituted by clause (i) of Notification No. F.12(11) FD/ Tax/2013-112 dated
06.03.2013 for the expression '50' Further substituted by Notification No. F.12(43) FD/ Tax/2011-25
dated 12.06.2015 for the expression '65'
7 Substituted by clause (ii) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for the
expression '28'. Further Substituted by clause (ii) of notification No. F.12 (59) FD/Tax/2014-pt-144 dated:
18.12.2014 for existing expression „26‟.
8 Added by notification No. F.12(22) FD/Tax/ 10-101 dated 10.03.2010 w.e.f. 09.03.2010. For further
reference see Li"Vhdj.k Øekad% i-12 ¼22½ foRr@dj@2010 fnukad 10-03-2010 in Part-V of this book. 9 Substituted by clause (i) of Notification No. F.12 (59) FD /Tax/2014-15 dated 14.07.2014 for existing
expression „except the goods included in Schedule I or in Schedule III‟.
10 Substituted by Notification No. F.12(46) FD/ Tax/11-07 dated 15.04.2011 for the expression '4'.
11 Inserted by clause (ii) of notification No. F.12(25) FD/Tax/11-133 dated 09.03.2011. Also see
Clarification No. F.12 (31) FD/Tax/11-165 dated 15.03.2011 in Part-V of this book.
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two and three wheelers and their parts
and accessories but excluding heavy
commercial vehicles having gross
vehicle weight above 12000 kilograms
and tractors
1.Substituted by Notification No.F.12 (11) FD / Tax
/ 2016-189 dated 08.03.2016. for expression, 'All
types of Motor Vehicles (other than tractors)
including two and three wheelers including their
parts and accessories.'
9. Air Conditioner and refrigerator 15
10. Mineral water and water sold in sealed
containers
15
11. Aerated water
20 Substituted by
Notification
No.F.12(11)FD/Ta
x/2016-189 dated
08.03.2016. for
expression,"15"
12. Aviation turbine fuel 120
13. Pan Masala 2"35"]
3[14.
4“All types of used motor vehicles including
used earthmoving and mining machinery as
mentioned in entry number 155 of Schedule
IV
2.5”
15 Oilseeds 3.0]
5“16 All types of yarn and waste thereof
other than cotton and silk yarn in hank .
Substituted by Notification No.F.12 (11) FD / Tax /
2016-189 dated 08.03.2016. for expression,'
Polyester Filament Yarn.'
2.0
6“17
Dhaniya in whole form 2.0 Any amount of
tax charged or
collected over
and above 2
percent, shall
1 Substituted by clause (iii) of Notification No. F.12(15) FD/ Tax/12-120 dated 10.09.2015 for the
expression '20'.
2 Substituted by clause (iii) of Notification No. F.12(15) FD/ Tax/12-120 dated 26.03.2012 for the
expression '40'. Further substituted by clause (ii) of Notification No. F.12(11) FD/ Tax/2013-112 dated
06.03.2013 for the expression '50' Further substituted by Notification No. F.12(43) FD/ Tax/2011-25
dated 12.06.2015 for the expression '65'
3 Added by clause (ii) of Notification No. F.12 (59) FD /Tax/2014-15 dated 14.07.2014.
4 Substituted by clause (i) of Notification No. F.12(23)FD/Tax/2015-200 dated 09.03.2015 for the existing
expression „All types of used motor vehicles‟.
5 Added by Notification No. F.12 (59) FD /Tax/2014-71 dated 18.07.2014.
6 Added by Notification No. F.12 (31) FD /Tax/2013-101 dated 19.08.2014 w.e.f. 14.07.2014.
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also be
deposited with
the State
Government
and already
deposited tax
shall not be
refunded.” 1“[18. Cellular phones, parts and accessories
thereof
8
19. Tablet computers known by whatever
name like i-pad, e-book reader, phablet,
slate etc. and their parts and accessories
Substituted by Notification No.F.12 (11) FD / Tax /
2016-189 dated 08.03.2016. for expression,' Tablet
computers known by whatever name like i-pad,
e-book reader, phablet, slate etc.'
8
20. CFL bulb, CFL tubelight, LED bulb and
LED tubelight
3
21. All kinds and forms of Kota stone 2]
22. Bidi Added vide Not. No. F.12 (43) FD / Tax / 2011-25 dated
12.06.2015
65
23. Heavy commercial vehicles having
gross vehicle weight above 12000
kilograms
13 Entry no-23
added by
Notification
No.F.12(11)/F
D/Tax/2016-1
89 dated
08.03.2016
24. Country Liquor 5 Entry no-24
added by
Notification
No.F.12(11)/F
D/Tax/2016-2
56 dated
30.03.2016
w.e.f
01.04.2016
TABLE
PART A
1 Added by clause (ii) of Notification No. F.12(23)FD/Tax/2015-200 dated 09.03.2015.
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(Amount in Rs.)
Item
No.
Description of goods Tax Payable
(in rupees) Variety of Stone Size
1 2 3
1. All type of Marble Tiles below one square foot 0.40 per sq. ft.
Tappa/ Leera up to 2 feet
width and 3.5 feet length
0.75 per sq. ft.
PART B (Goods other than mentioned in PART A above)
Item
No.
Description of goods Tax Payable
(in rupees) Variety of Stone Size
1 2 3
1. Makrana Marble White I Length one foot to two feet 6.00 per sq. ft.
Length above two feet up
to seven feet
11.00 per sq. ft.
Length above seven feet 20.00 per sq. ft.
2. Makrana Marble White II Length one foot to two feet 2.40 per sq. ft.
Length above two feet up
to seven feet
3.10 per sq. ft.
Length above seven feet 4.50 per sq. ft.
3. Makrana Albeta Length one foot to two feet 3.10 per sq. ft.
Length above two feet up
to seven feet
3.50 per sq. ft.
Length above seven feet 6.50 per sq. ft.
4. Makrana Semi- Albeta Length one foot to two feet 2.50 per sq. ft.
Length above two feet up
to seven feet
2.80 per sq. ft.
Length above seven feet 3.60 per sq. ft.
5. Makrana Adanga/ Dungri/
Pink
Length one foot to two feet 1.25 per sq. ft.
Length above two feet up
to seven feet
1.70 per sq. ft.
Length above seven feet 2.10 per sq. ft.
6. Makrana White Base
Adanga
Length one foot to two feet 1.60 per sq. ft.
Length above two feet up
to seven feet
2.60 per sq. ft.
Length above seven feet 3.40 per sq. ft.
7. Makrana Kumari average Length one foot to two feet 0.65 per sq. ft.
Length above two feet up
to seven feet
0.95 per sq. ft.
Length above seven feet 1.10 per sq. ft.
8. Makrana Kumari White
Base
Length one foot to two feet 0.85 per sq. ft.
Length above two feet up
to seven feet
1.30 per sq. ft.
Length above seven feet 1.40 per sq. ft.
9. Rajasamand/ Morwad/
Agariya Marble Grade A
Length up to two feet 1.30 per sq. ft.
Length above two feet 2.10 per sq. ft.
10. Rajasamand/ Morwad/
Agariya Marble Grade B
Length up to two feet 0.90 per sq. ft.
Length above two feet 1.45 per sq. ft.
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11. Grade C of Rajasmand/
Morwad / Agariya Marble.
Dharmeta/Bani/Sapol/Kekri/
Sawar, Andhi Pista, Abu
Adanga, Abu Green and
White, Bidasar, Udaipur
Green and Pink Marble,
Black, Aaspur Yellow Pink,
Bhainslana, Rampura,
Kayampura, Chhapoli,
Khandela, Selwara, Paloda
and Banswara Marble.
Length up to two feet 0.75 per sq. ft.
Length above two feet 1.10 per sq. ft.
12. Katni, Majoli, Wonder and
Oman Red Marble Grade A
Length up to two feet 1.70 per sq. ft.
Length above two feet 2.00 per sq. ft.
13. Katni, Majoli, Wonder and
Oman Red Marble Grade B
Length up to two feet 1.50 per sq. ft.
Length above two feet 1.75 per sq. ft.
14. Imported
Marble
Italian
Satwaria
All Size 60.00 per sq. ft.
Other than
Italian
Satwaria
All Size 9.00 per sq. ft.
15. All other types of marble
not specified herein
More than one square foot 1.30 per sq. ft.
16. All type of Granite Length upto two feet 1.80 per sq. ft.
17. Granite Jaisalmer (Lakha
Red) / Granite South Indian
Length above two feet 4.50 per sq. ft.
18. Granite Jalore / Deogarh
and others
Length above two feet 3.25 per sq. ft.
Note: 1. For the purpose of this notification, stone tiles means of length up to two feet
and slab means of length more than two feet.
2. In case of difficulty in measurement of the dimensions of marble, the tax may
be calculated after measuring the weight and converting it into area using the
factor of five kg per square foot for tiles and six kg per square foot for slabs.
3. In case of difficulty in measurement of the dimensions of granite, the tax may
be calculated after measuring the weight and converting it into area using the
factor of seven kg per square foot for flabs.
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6. No. F.12 (11)FD/Tax/2016-190 Dated: 08.03.2016
S.O. - In exercise of the powers conferred by sub-section (1) of section 6 of the Rajasthan
Value Added Tax Act, 2003 (Act No.4 of 2003) and in supersession of this Department‟s
notification number F.12 (74) FD / Tax / 2014-79 dated 14.08.2015, the State Government
hereby, with immediate effect, fixes the amount of tax payable under the said Act, as
mentioned in column number 3 in respect of goods mentioned in column number 2 of the
List given below, namely:-
LIST
S.No. Item Rate of tax
1 2 3 1. Other than filter cigarettes, of length not exceeding 60 mm
1Rs. 650 per
thousand
2. Other than filter cigarettes, of length exceeding 60 mm but not
exceeding 65 mm
2Rs. 800 per
thousand
3. Other than filter cigarettes, of length exceeding 65 mm but not
exceeding 70 mm
3Rs. 1900 per
thousand
4. Filter cigarettes of length (including the length of filter, the length of
filter being 11 mm or its actual length whichever is more) not
exceeding 60 mm
4Rs. 650 per
thousand
5. Filter cigarettes of length (including the length of filter, the length of
filter being 11 mm or its actual length whichever is more) of length
exceeding 60 mm but not exceeding 65 mm
5Rs. 850 per
thousand
6. Filter cigarettes of length (including the length of filter, the length of
filter being 11 mm or its actual length whichever is more) exceeding
65 mm but not exceeding 70 mm
6Rs. 1450 per
thousand
7. Filter cigarettes of length (including the length of filter, the length of
filter being 11 mm or its actual length whichever is more) exceeding
70 mm but not exceeding 75 mm
7Rs. 2000 per
thousand
8. Filter cigarettes of length (including the length of filter, the length of
filter being 11 mm or its actual length whichever is more) exceeding
75 mm but not exceeding 85 mm
8Rs. 2500 per
thousand
9. Cigarettes of any other length not covered under serial no. 1 to 8
above
9Rs. 2600 per
thousand
1 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575 per thousand
2 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 700 per thousand
3 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1650 per thousand
4 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 575per thousand
5 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 725 per thousand
6 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1250 per thousand
7 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 1750 per thousand
8 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 2150 per thousand
9 Substitued vide Not. No. F.12 (11) FD / Tax / 2016-190 dated 08.03.2016 for Rs. 2250 per thousand