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SCHEDULE VI

[See section 4(5)]

Goods Taxable at Special Rates

S.No.      Description of Goods Rate of          Rate of Tax %       Condition, if any
1. 2. 3. 4.
1.  High and Light Speed Diesel Oil         18  
2.  Molasses.      20  
3.

 Foreign Liquor, Indian Made Foreign Liquor and Beer

(a) When sold to the dealers having retail of licensees    issued by the Excise Department, Government of Rajasthan.

(b) When sold to dealers not covered in (a) above .    

 

    30

 

   20

  
4. Tobacco and its products        50        
5.  Petrol.               26  
6. Opium       50  
7.

"Goods of special importance as specified  in section 14 of the Central Sales Tax Act.  1956, except the goods included in Schedule I or in Schedule III appended to  the Rajasthan Value Added Tax Act, 2003."

          5         (5% w.e.f. 15.04.2011)
8. All types of Motor Vehicles (other than tractor) including two wheelers and three wheelers including their parts and accessories     15   (w.e.f. 09.03.2011)
9.  Air Conditioners and refrigerator      15       (w.e.f. 09.03.2011)
10  Mineral water and water sold in sealed containers   15   (w.e.f. 09.03.2011)
11. Aerated water                           15                       (w.e.f. 09.03.2011)
12. Aviation Turbine Fuel     26  (w.e.f. 09.03.2011)
13. Pan Massala  50

(w.e.f. 26.03.2012)