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

133

Sanitary Napkin of “Free Days” brand sold under the NRHM Scheme

w.e.f. 26.03.2012

134

Stone Dust

w.e.f. 26.03.2012

135

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

w.e.f. 26.03.2012

136

Waste Paper(Raddi)

w.e.f. 26.03.2012

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