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; "27A.Crowbar (Sabbal)" 28.Tangli; 29.
Sprayer including their parts and accessories; 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).
(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-cumfertilizer
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 levelers. 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, supplement and
husk of cereals and pulses, concentrates and additives.
4. Betal leaves
5. Books and periodicals & journals including maps charts and
globe
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.
Explanation - For the purpose of this entry 'Khadi' means
any cloth woven on handloom from yarn handspun in India.
11. Curd, Lussi, butter milk & separated milk.
12. Electrical energy
13. Earthen pot
14. Fire wood except Casuarinas and Eucalyptus timber; gobar
ke kande and solid briquettes made of agricultural waste.
15. Fresh milk and pasteurized milk other than UHT milk and
skimmed milk powder
16. Fresh plants, saplings and fresh flowers including mahua flowers.
17. Fishnet and Fishnet fabrics, fish seeds, prawn/shrimp seeds
18. Fresh vegetables and fruits Substituted w.e.f. 09.03.2011
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), lac,
its dana and products, chapadi, bairja and glass chattons.
21. Human Blood & blood plasma
22. 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 **Deleted
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. 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. Pappad, Pappad-Khar, Bari and Mangori
38. Goods taken under customs bond for re-export after
manufacturing or otherwise
39. Textile and fabric on which additional excise duty was Substituted w.e.f. 08.04.2011
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.
40. ** Deleted w.e.f. 04.04.2007
41. Sugar on which additional excise duty was leviable but Substituted w.e.f. 08.04.2011
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..
42. Kirpan
43. Prasdam by religious institutions panchamritam, namakatti and vibhuti.
44. Rakhi and Sacred thread, commonly known as yagyopavit,
harmala (mala made of cotton/silk/zari yarn), mod, turra,
kalangi, embroidery or zari articles, that is to say, imi, zari,
kasab, salama, dabka, chumki, gota, sitara, naqsi, kora,
glass bead, badla and mangalsutra.
45. Religious pictures not for use as calendar, religious pictured
tiles, Panchang and idols of deities made of stone or marble
46. Chalk stick and Takhti and school bags upto Rs. 500/- Substituted w.e.f. 09.03.2011
47. Idols made of clay or Plaster of Paris and Clay lamps
48. Muddhas made of sarkanda, moonj, ban and its rope and
basket, phool buhari jhadoo and Unbranded broomsticks.
49. Puffed rice, commonly known as Muri, flattened or beaten
rice, commonly known as Chira, parched rice, commonly
known as khoi, kheel, murmura, poha parched gram and
makki ka poha.
50. Husk including groundnut husk
51. Leaf plates and cups-pressed or stitched
52. Kites, manja and charkhi
53. Kuttu, Kangani, Singhada, Rajgira including atta thereof,
Sanwakhya and Sabudana
54. Loban, dhoop, handmade agarbatti, deepak, puja ki ghanti,
pooja ka chopda, shankh, roli and moli
55. Handicrafts including blue pottery and puppets
56. Seeds of grass, vegetables and flowers; 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.
57. Rajasthani audio/vedio music cassettes including CD and DVD
58. All kinds of footwear (excluding footwear made of leather) w.e.f. 28.07.2009 amended on 23.03.2011
having maximum retail price less than Rs. 500/- per pair,
and Deshi Juthiyan.
59. Razai, Handmade cotton filled Gadde (Mattresses) and Pillow Substituted w.e.f. 15.03.2011
60. 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.
60A Asbestos cement sheets and bricks having contents of fly (1) The goods shall be entered in the
ash 25% or more by weight. 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 available up to 23.01.2010
61. Country liquor When not sold in Bar, Restaurant or Hotel.
62. ** Deleted
63. Old jute bags and old HDPE bags. Subject to the condition of entry in Registration Certificate
of the selling dealer.
64. * * Deleted
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.
69 Articles of marble up to Rs. 300/- per item.
70 Niwar made of cotton.
71 Saree fall.”
72. Products and medicines manufactured in the Goshalas from
gobar and Gomutra.
73 Bura and mishri.
74 Makhana, Batasha and Sugar Toys. Subject to entry in Registration Certificate of the Selling dealer.
75 Bio-fertilizers.
76 Incense sticks commonly known as agarbatti, dhupkathi or
dhupbatti.
77 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
83 Tilpatti
84 Textile Screen design
85 Gulkand and Gulabjal.
86 Gamchha
87 Blanket
88 Hand Cart
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 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 ironwire
brush.
91 Wooden hand blocks for textile printing.
92 ISI marked kerosene stove and wick stove.
93 Domestic solar cooker.
94 Handmade soap For the period 01.04.2006 to 10.08.2006
95 Asbestos cement sheets and bricks having contents of fly (i) For the period 01.04.2006 to 04.07.2006 subjet to
ash 25% or more by weight. 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. w.e.f. 06.09.2008
97 Newsprint. w.e.f. 08.07.2009
98 De-oiled rice bran. w.e.f. 08.07.2009
99 Herb, bark, dry plant, dry root commonly known as
jari-booti, and dry amla w.e.f. 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. w.e.f. 01.04.2006
101 Isabgoal and its husk w.e.f. 15.07.2009
102 Gur, jaggery and edible variety of rab gur w.e.f. 28.07.2009
103 All kinds of Towels having maximum retail price upto Rs.
200/- per towel. w.e.f. 28.07.2009
104 Rice Bran w.e.f. 28.07.2009
105 Unfried potato chips. w.e.f. 28.07.2009
106 Battery driven motor vehicle w.e.f 9-03-2010
107 Solar energy equipment w.e.f 9-03-2010
108 Mehandi cone w.e.f 9-03-2010
109 Beehive, Bee-colony, Bee-box w.e.f 9-03-2010
110 Rudraksh w.e.f 9-03-2010
111 Cotton seeds oil cake Subject to entry in Registration Certificate of the Selling dealer.
112 Commercial LPG used for cremation, Equipments for When purchased by such cremation centres which are
cremation including parts and accessories thereof , used in open to all sections of the society.
cremation through LPG or electrical energy.
113 Ostelamivir ( medicine for Influenza A (H1N1)) w.e.f. 08.09.2010 amended on 07.10.2010
114 All kinds of building stone, excluding all kinds and forms of w.e.f. 01.01.2011 amended on 31.12.2010
Kota Stone, Marble and Granite
115 Grit, Ballast including Gitti and Kankari w.e.f. 01.01.2011 amended on 31.12.2010
116 Morram w.e.f. 01.01.2011 amended on 31.12.2010
117 Bajari including Reta and River sand w.e.f. 01.01.2011 amended on 31.12.2010
118 Kiln Bricks w.e.f. 01.01.2011 amended on 31.12.2010
119 UHT milk w.e.f. 09.03.2011
120 All kind of Handmade Carpet w.e.f. 15.03.2011
121 Namda w.e.f. 09.03.2011
122 Handspun woolen yarn w.e.f. 09.03.2011
123 Saji
124 All types of pulses whether whole, split or broken form
including besan thereof w.e.f. 09.03.2011
125 Paddy, Rice, Wheat, Atta of wheat including fortified Atta of
wheat, Maida, Suji and Wheat Bran w.e.f. 15.03.2011
126 Kerosene oil sold through PDS w.e.f. 09.03.2011
127 Cooked Food When cooked and served by
Religious or Charitable institution.
128 Box, Kothi, Sandook, Peti, Milk Can,Tawa, Kadai, Tai, w.e.f. 09.03.2011
Sigri, Chimta, Imamdasta, Musali, Jhar , Chalani, Chhajla,
Saankal (Chain) and Buckets made from iron or steel
129 Chakla, Belan and Gas Lighter w.e.f. 09.03.2011
130 Multani Mitti w.e.f. 09.03.2011
130A Handmade paper and its products w.e.f. 15.03.2011
130B Gulal and Pichkari w.e.f. 15.03.2011
131 Sirali, Bageshi, Barroo, Date leaves, Baskets, Handmade
Sooma and Germa made only of Bamboo w.e.f. 09.03.2011
132 Bhang and Lanced poppy head w.e.f. 01.04.2011
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133
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Sanitary Napkin of “Free Days” brand sold under the NRHM Scheme
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w.e.f. 26.03.2012
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134
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Stone Dust
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w.e.f. 26.03.2012
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135
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Plant & Machinery including parts thereof, used in generation of electricity, from-
(a) Solar Energy
(b) Wind Power
(c) Biomass as defined under policy for promoting generation of electricity from Biomass, 2010, of Government of Rajasthan
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w.e.f. 26.03.2012
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136
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Waste Paper(Raddi)
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w.e.f. 26.03.2012
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