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