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) |