SRO 167, Dated 16th June 05 - Kashmir VAT



Ferdous Associates

Advocates Tax-Consultants

Value added Tax, income tax, central excise, Basic accounting, company law, MCA21

Director General of foreign trade, trade marks and patents

Mobile.9419005661, 9906548620, ferdous6@

Tel/ Fax; 2475072 ,9469056263

Jammu office; Bakshi Buildings, Moti Bazaar Jammu-Tawi

Mobile 9419190932Ph; 2577938,

SRO 167, Dated 16th June 05.

SCHEDULE “A” Section 16(2)

COMMODITIES UNDER VAT (0%) updated upto 31/03/2012

|S. No. |Description |

|1 |Agricultural Implements, manually operated or animal driven |

|1-A |Agricultural Implements not operated manually or not driven by animals. .[vide SRO 147 dated 31st March |

| |2010], transposed from entry at s. no 3 of schedule C. |

|1-B |Agricultural implements including small tractors, power tillers, threshers, disc harrows, seed drills, |

| |etc, when purchased by the farmers through cash subsidies under the farm-mechanisation programme of the |

| |government. Inserted vide SRO 139 dated 28th March 2013 |

|2 |Aids and Implements used by Handicapped persons [further elaborated by commissioner commercial taxes vide |

| |his circular dated 24/06/2005 as 1. Wheel Chairs, 2. Crutches, 3, Try Cycle/Hand driven, 4. Hearing Aid, |

| |5. Clippers, 6. Brail book (for blinds) 7. Stick for blinds, 8. Artificial limbs (upper/lower) 9. Eco |

| |frame back support, 10. Dorso Lumber Spinal Brace (jailor Brace), 11. Colostomy belt 6 wide, 12. Abdominal|

| |Belt, 13. Wheel Chair spare parts, i. W.C. Footrest, ii. WC Footrest with Bracket (each), iii. WC seat |

| |(Back/Bottom), iv. WC Extra cushion seal pad, v. WC small front wheels (8 dia bearings), vi. WC back side |

| |small wheel 5 dia bearings, vii. WC Big wheel with moulder typres bearings, viii. WC Big wheel molded tyre|

| |one picea, ix. WC Big wheel tyre old type/fixing (each), x. WC chair chipiya only, xi. Reginal WC arm rest|

| |long, xii. New WC Al. bracket with bearing, xiii. Commode Leg castor per pair, xiv. Extra elevated |

| |footrest. |

|3 |All Bangles (except those made of precious metals) |

|4 |All Khadi Garments/goods and made ups [ khadi garments mean articles made up of khadi only, it does not |

| |include hosiery and other furnishing items which are not made up of khadi, , the furnishing items and |

| |other made ups which are being sold at khadi out lets, but are not made up of khadi such as woolen carpets|

| |and other woolen articles are not covered under the said entry. Vide clarification no 33 dated 27/7/05] |

|4A |Anar dana, banafsha, / guli banafsha, Guchhi/ Gushian2011.[vide SRO 147 dated 31st March 2010] |

|5 |Aquatic Feed, Poultry Feed and Cattle Feed including Grass, Hay and Straw, supplement and Husks of Pulses |

| |concentrates and Additives and De-oiled Cake [ whet bran shall continue to be taxable @ 4% vide |

| |clarification no 37 dated 1/9/05 till sorted out with empowered committee] |

|5A |Bee colonies and Bee hives2011vide SRO 147 dated 31st March 2010 |

|6 |Betel Leaves |

|6-A |Bio fertilizers and micro nutrients vide SRO 122 dated 31st march 2012 |

|7 |Books, Periodicals and Journals including, Maps, Charts and Globe |

|8 |Bread (branded or otherwise) |

|9 |Charcoal |

|10 |Coarse Grains |

|10-A |Desktop, laptop and palm top computers, computer peripherals i.e pendrives, blank CDs, DVDs, memory cards,|

| |memory chips, headphones, computer cleaning kits, electronic diaries, keyboards, mouses, modems, printers,|

| |monitors, storage discs, (hard discs ) computer software and web cams. Vide SRO 329 dated 9th October 2012|

|11 |Condoms and Contraceptives |

|11-A |Cottage Cheese.[transposed from s. no 44 of schedule C vide SRO 147 dated 31st March 2010] |

|12 |Cotton and Silk Yarn in hank |

|13 |Charkha, Amber Charkha, Handlooms, Handlooms Fabrics and Gandhi Topi. |

|14 |Curd, Lassi, Butter Milk and Separated Milk [ sweet flavored double toned milk packed in tetra pack or in |

| |bottle attracts tax @ 4% vide clarification no 6 of 2005 dated 19-5-05, sweet lassi packed in tetra pack @|

| |12.5 5 vide clarification supra. |

|14-A | Dhoopp and agarbati.[transposed from s. no 44 of schedule C vide SRO 147 dated 31st March 2010]. |

| |Entry 14 A is recast as Dhoop, guggual dhoop, agarbati and havan samagari (whether sold in packed or in |

| |loose form. Inserted vide SRO 139 dated 25th March 2013 |

|14-B |LPG for domestic use. Vide SRO 122 dated 31st March 2012 |

|15 |Electrical Energy |

|15-A |Electric Blankets , vide SRO 122 dated 31st March 2012 |

|16 |Earthen Pot |

|16-A |Feni and Femian |

|17 |Fire Wood except Casurina and Eucalyptus Timber |

|18 |Fresh Milk and Pasteurized Milk |

|19 |Fresh Plants, Saplings and Fresh Flowers |

|20 |Fishnet, Fishnet Fabrics and Fish Seeds |

|21 |Fresh Vegetables and Fruits |

|22 |Garlic and Ginger |

|23 |Goods taken under Customs Bond for Re-export after manufacturing or otherwise |

|24 |Gur ,Jaggery and honey recast vide SRO 139 dated 28th March 2013 |

|25 |Human Blood and Blood Plasma |

|26 |Indigenous Handmade Musical Instruments |

|27 |Items covered by PDS (except Kerosene) |

|27-A |Idols made of any type of clay or stone (other than precious stone. Inserted vide SRO 139 dated 28th March|

| |2013 |

|28 |Kumkum, Bindi, Alta and Sindur and Rakhi thread , entry recast vide SRO 78 dated 24th march w.e.f |

| |01.04.2008. |

|29 |Meat, Fish, Prawn and other Aquatic Products when not cured or frozen, Eggs, Poultry and Livestock |

|30 |Misri, Batasha, Makhana, Phoolian as part of Parshad (Goods of local importance) |

|31 |National Flag |

|32 |Organic Manure |

|33 |Non-Judicial Stamp Paper sold by Govt. Treasuries, Postal items like Envelope, Postcard etc. sold by Govt.|

| |Rupee note and Cheques. |

|*34 |Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan. |

| |Entry 34 shall remain there upto 31.03.2011vide SRO 147 dated 31st March 2010, shall contine till |

| |31/3/2013 Vide SRO 122 dated 31st March 2012 |

|35 |Papad, Waran |

|36 |Salt (branded or otherwise) |

|37 |All seeds other than Oil Seeds. |

|38 |Semen including Frozen Semen. |

|39 |Slates and Slate Pencils |

|40 |Silk Worm Laying, Cocoons and Raw Silk. |

|40-A |Solar energy equipment including solar cookers, solar heaters, solar Dryers, soalr lantern and solar |

| |street lighting. 2011vide SRO 147 dated 31st March 2010 |

|40-B |Stationery items such as adhesives, gums, glues, adhesives solutions, gum pasts, lapping compounds, |

| |epoxies, resins, tapes, tags, markers, sealing was, paper envelopes, pencils, crayons, highlighters, |

| |erasers, sharpners, pencil boxes and takhties, Vide SRO 122 dated 31st March 2012 |

|41 |Sugar, textiles raw Tobacco, recast vide SRO 79 dated 24th march 2008 w.e.f 01/04/2008 [ embroidery cloth |

| |is not subjected to any stitching process, which would lend it the configuration of “ made-up” as such |

| |would qualify for being classified as a fabric and not liable for VAT.] vide clarification no 44 dated |

| |01/12/2005.][ cotton coated fabric is placed as non taxable vide clarification no 45 dated 01/12/2005] |

|42 |Tender Green Coconut |

|43 |Toddy, Neera and Arak. |

|44 |Water other than Aerated, Mineral Distilled, Medicinal, Ionic, Battery, De-mineralized Water and Water |

| |sold in sealed container. |

|45 |Bukhari (Goods of local importance) |

|46 |Loi (Goods of local importance) |

|47 |Pattu (Goods of local importance) |

|48 |Kangri (Goods of local importance) |

|49 |Quandakari (Goods of local importance) |

|50 |Willow wicker Products (goods of local importance) |

|51 |Singhada, Drayer/Seul/Bajar bung/ Shabudana/Samak (Goods of local importance) |

|52 |Coconut in shell and separated kernel of coconut other than kopra (Goods of local importance) copra if |

| |decleard goods taxed @ 4% vide clarification no 29 dated 22/7/05 |

|53 |Handicraft items viz. Paper Machie articles, Handmade Kashmiri, Ladakhi or Basoli Shawls whether Kani, |

| |Embroidered or not, Namda, Gabba, Chain Stitch, Copper/Silver Filigree, Crewel, Wood Carving except |

| |Furniture, Basoli and Ladakhi Paintings, Phulkari, Ladakhi shoes and Tanka Paintings, Zari Embroidered |

| |Cloth and Tapestry AND LOCALLY HANDMADE CARPETS INSERTED VIDE sro 79 dt 24/03/2008 ,(Goods of local |

| |importance). The items namda , Gabba deledted vide SRO 79 dated 24th March 2004 w.e.f 01/04/2008 |

|54 |Items covered by J&K General Sales Tax Act, 1962. (substituted by the following; items covered by Jammu |

| |and Kashmir General Sales Tax Act, 1962 and or the Motor spirit and diesel oil (taxation of Sales ) Act, |

| |Svt 2005 (1948 A.Ad.) Inserted vide SRO 139 dated 28th March 2013 |

|55 |Walnuts and kernels thereof Inserted vide SRO 139 dated 28th March 2013 |

|56 |Made ups i.e bags, purses, tea cozies, cushion covers, chairs/ sofa covers in which locally made crewel |

| |cloth, embroidered or chain stitch fabrics are used as the primary raw material but excluding bed sheets,|

| |bed covers and pillow covers. Vide SRO 139 dated 28th march 2013 |

|57 |Raw wool including raw wool tops and pashmina wool. Inserted vide SRO 139 dated 28th March 2013 |

Shall figure in 0% rate category only upto 31/03/2006, thereafter shall figure in 4% rate category.

SCHEDULE “ B”

Section 16 (2)

Commodities under special rate of 1% under VAT

|S.No. |Description |

|1 |Gold, Platinum and Silver ornaments. |

|2 |Precious Stones |

|3 |Bullions |

SCHEDULE “ C”

Section 16 (2)

Commodities to be taxed at 4 % under VAT

.[the rate of tax on commodities shall be @ 5% except in respect of goods of special importance as specified in section 14 of CST Act 1956 for which the rate of tax shall continue to @ 4%, vide SRO 147 dated 31st March 2010]

|S.No | Description |

|1 |Acids |

|2 |ACSR |

|3 |.[transposed from s. no 3 of schedule C vide SRO 147 dated 31st March 2010]2011, to entry no 1-A of |

| |schedule A. |

|4 |All Equipments for communications such as, Private Branch Exchange (PBX) & Electronic Private |

| |Automatic Branch Exchange (EPABX) |

|5 |All Intangible Goods like Copyright, Patent, Rep. Licence. |

|6 |All kinds of Bricks including Fly Ash Bricks, Refractory Bricks and Asphaltic Roofing Earthern Tiles |

|7 |All Metal Castings. |

|8 |All processed Fruit, Vegetables etc. including Fruit Jams, Jelly, Pickles, Marmalades Fruit Squash, |

| |Paste, Fruit Drink and Fruit Juice (whether in sealed containers or otherwise) Aam Papad [ murraba is|

| |a form of processed fruit is liable @ 4% vide clarification no 39 dated 19/9/2005. |

|9 |All type of Yarn other than Cotton and Silk Yarn in hank & Sewing Thread |

|10 |All Utensils including Pressure Cookers/Pans except Utensils made of precious metals. |

|11 |Aluminum and its alloys. |

|12 |Arecanut Powder and Betel Nut. |

|13 |Articles made of Rolled Gold and Imitation Gold. |

|14 |Bagasse |

|15 |Bamboo |

|16 |Basic Chromium Sulphate, Sodium Bi-Chromate. |

|17 |Bearings |

|18 |Bed sheets, bed covers, pillow covers, blankets, covers for quilts and blankets, durries, table cloth,|

| |table covers, mufflers, bed spreads, pillow cases, pillow slips, floor coverings, spread sheets, |

| |masnands and dastarkhawan. recast vide SRO 139 dated 28th March 2013 [Ladies suit pieces ready to |

| |stitch including duppattas , handkerchiefs, table mats, napkins etc taxed @ 4% vide clarification no |

| |27 dated 18/7/05 . however plain cut pieces of clothes which has suffered excise duty or is being sold|

| |as sample pieces without any work on it and are not fit to stitch to make any made ups will not fall |

| |under this category hence 0 %] |

|19 |Beedi Leaves |

|20 |Beltings |

|21 |Bi-cycles, Tri-Cycles, Tyres and Tubes thereof, Cycle Rickshaws and parts thereof. |

|22 |Bio-fertilizers and Micro Nutrients, also Plant Growth Promoters and Regulators, Herbicides, |

| |Rodenticides, Insecticides and Weedicides. ( Bio- fertilizers and micro nutrients also shall be |

| |omitted Vide SRO 122 dated 31st March 2012 |

|23 |Biomas Briquettes |

|24 |Bitumen |

|25 |Bone Meal |

|26 |Buckets made of Iron and Steel , Aluminum, Plastic or other materials (except precious materials) |

| |Plastic Mugs and Basins [ buckets, tray, jug and mugs, @4% vide clarification no 32 dated 27/7/05. |

|27 |Bulk Drugs |

|28 |Candles |

|29 |Capital goods |

|30 |Carpets locally Handmade/Handloom |

|31 |Castings [ including C.I and G.I castings, vide clarification no 22 dated 24/06/2006 |

|32 |Castor Oil |

|33 |Caustic Soda, Caustic Potash, Soda Ash, Sodium Bicarbonate |

|34 |Centrifugal and Monobolic and Submersible Pumps and parts thereof |

|35 |Coal |

|36 |Coal Tar |

|37 |Coffee Beans and Seeds, Cocoa Pod, Green Tea Leaf and Chicory |

|38 |Chemical Fertilizers and Pesticides |

|39 |Clay including Fire Clay, Fine China Clay and Ball Clay |

|39 - A |Compact fluorescent lamps (CFLs) vide SRO 139 dated 28th March 2013 |

|40 |Coir and Coir Products excluding Coir Mattresses |

| | |

|41 |Combs/Hair Combs |

|42 |Computer Stationery |

|43 |Cotton and Cotton Waste |

|43 -A |Fresh cooked food items sold by the hotels, restaurants, food joints, dhabas etc. Inserted vide SRO |

| |139 dated 28th March 2013 |

|44 |Transposed to schedule A and shall be inserted as entry 11-A after entry no 11.[vide SRO 147 dated |

| |31st March 2010] |

|45 |Crucibles |

|46 |Cups and Glasses of Paper and Plastic |

|47 |Declared Goods |

|48 |Drugs and Medicines including Vaccines, Syringes and Dressings, Medicated Ointments produced under |

| |Drugs Licence, Light Liquid Paraffin of I.P. Grade .magh kernel of seeds of cucumber , musk melon |

| |{khrboza) water melon {tarbooza) pumpkin {kadu} having medicinal value, gugul roll dhoop, kamal doga, |

| |harmal geijng hawan samgari items , psyllium husk commonly known as sat isabgol or chilka isabgol |

| |which is an ayurvedic preparation shall attract vat at 4% vide clarification no 4 of 2005 dated |

| |27/05/2005] |

|49 |Dry Apricots (Ladakhi) |

|50 |Dyes, Acid Dyes, Basic Dyes |

|51 |Edible Oils and Oil Cakes [ whet bran shall continue to be taxable @ 4% vide clarification no 37 dated|

| |1/9/05 till sorted out with empowered committee] |

|52 |Edible variety of Rub Gur |

|53 |Electrodes and Welding Rods |

|54 |Exercise Books, Graph Books and Laboratory Note-Books |

|55 |Embroidery or Zari Articles, that is to say, - Imi, Zari, Kasab, Saima, Dabka, Chumki, Gota, Sitara, |

| |Naqsi, Kora, Glass Bead, Badla.[ embroidery and zari articles used as inputs for embroidery of clothes|

| |and zari works to be taxed @ 4 %, while as embroidery by local artisans is handicraft items made by |

| |local artisans will attract 0% tax] vide clarification no 35 dated 1/8/05 |

|56 |Ferrous and Non-Ferrous Metals and Alloys, Non-Metals, Such As Copper, Zinc and extrusions thereof [ |

| |small arms crushed brass scrap taxed @ 4% vide clarification no 28 dated 18/7/05.][ bullet scrap |

| |9iron, lead, copper) is taxable @ 4% as all are ferrous and non ferrous metals and alloys and non |

| |metals such as copper and zinc are taxable @ 4% . vide clarification no 43 dated 01/12/05, while as |

| |plastic scrap is liable to tax @ 12.5% in terms of entry no 13 of schedule D, to notification SRO 167 |

| |dated June 16, 2005 vide clarification no 43 dated 01/12/2005] |

|57 |Feeding Bottles and Nipples |

|58 |Fibers of all types and Fiber Waste |

|59 |Fly Ash |

|60 |Fried and Roasted Gram |

|61 |Hand Pumps and spare parts thereof |

|62 |Havan Samagri including , Dhupbati Dhoop, Agarbati, transposed to s. no 14-A of schedule A .[ C vide|

| |SRO 147 dated 31st March 2010, hence 0% tax. |

|63 |Herb, Bark, Dry Plant, Dry Root commonly known as Jadi Booti and Dry Flower |

|64 |Hides, Skins and Animal Hair |

|65 |Hing (Asafoetida) |

|66 |Honey deleted vide SRO 139 dated 28th March 2013 |

|67 |Hose Pipes and fittings thereof |

|68 |Hosiery Goods. |

|69 |Husk and Brans of Cereals |

|70 |Ice. |

|71 |Imitation Jewellery. |

|72 |Industrial cables (High Voltage Cables, Xlpe Cables, Jelly Filled Cables, Optical Fibers). Omitted |

| |vide SRO 139 dated 28th March 2013 |

|73 |Industrial inputs, packing material and IT products as per list Attached, Computers, Telephones and |

| |parts thereof, Tele-printers and Wireless Equipments and parts thereof [ programmed CDs, blank CDs, CD|

| |mailer, floppies, floppy mailer, vide clarification no 17 dated 23/06/06] , word computers shall be |

| |omitted Vide SRO 122 dated 31st March 2012 |

|73-A |Inserted all other computer related items whch are not specified in schedules “A” and “D-1” vide SRO |

| |329 dated 9th October 2013 |

|74 |Insulators |

|75 |Katha |

|76 |Kerosene Lamp/Lanterns, Petromax and Glass Chimney. |

|77 |Khandsari |

|78 |Khoya/Khoa |

|79 |Knitting Wool and Raw Wool. |

|80 |Latex, Dry Ribbed. |

|81 |Leaf Plates and Cups. |

|82 |Lignite. |

|83 |Lime, Lime Stone, Clinker and Dolomite. |

|84 |Linear alkyl Benzene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate. |

|85 |Maize Gluten, Maize Germ and Oil and Maize products like liquid Glucose, Malt dextrin, Hydrol Corn |

| |Steep Liquor, Glucose “D”, Dextrose Monohydrate or powder for food drink having Dextrose monohydrate |

| |as major ingredient |

|86 |Medical Equipment/Devices and Implants.[ surgical disposables, iv sets, iv canula, catheters of all |

| |sorts, ET tubes of all sorts, medical tubes, high pressure line and low pressure line of all sorts, |

| |gloves of all sorts, blood bags , transfer bags of all sorts, blood transfusion sets, blood donor sets|

| |, medical needles, vacutainers, spongeston, blood pressure apparatus, bp blades, ECG, EEG, ultra |

| |sonography jelly to be taxes at 4% vide clarification no 34 dated 30/7/2005.] |

|87 |Mixed PVC Stabilizers. |

|88 |Molded Plastic Footwear, Hawai Chappels and Straps thereof. |

|89 |Mumuralu, Pelalu, Atukulu Puffed Rice, Muri. |

|90 |Napa Slabs (Rough Flooring Stones) and Shahbad Stone. |

|91 |Newars |

|92 |Non-mechanized boats used by fishermen for fishing. |

|93 |Nuts, Bolts, Screws, Nails and Fasteners. |

|94 |Oil seeds |

|95 |Ores and Minerals |

|*96 |Paddy Rice, Wheat, Pulses, Flour, Atta, Maida Suji And Besan. |

|97 |Paper, Paper Board and Newsprint. Stencil paper vide clarification 17 dt 23/06/05. |

|98 |Paraffin wax |

|99 |PDS Kerosene |

|100 |Pipes of all varieties including fittings thereof. Omitted vide SRO 139 dated 28th March 2013 |

|101 |Pizza Bread |

|102 |Plastic footwear |

|103 |Plastic Granules, Plastic Powder and Master Batches. |

|104 |Polyester and Staple Fibre Yarn. |

|105 |Porridge |

|106 |Printed Materials including Diary and Calendar. |

|107 |Printing Ink excluding Toner and Cartridges. [ printed material such as account books, diary , |

| |calendar, race card, catalogues, greeting cards, invitation cards and cards for special occasion |

|108 |Processed Meat, Poultry and Fish. |

|109 |Pulp of Bamboo, Wood and Paper. |

|110 |Railway Wagons, Engines, Coaches and parts thereof. |

|111 |Readymade Garments |

|112 |Refractory Monolithic |

|113 |Renewable Energy Devices and spare parts thereof |

|114 |River Sand |

|115 |Rubber, Raw Rubber. |

|116 |Safety Matches |

|116-A |Saffron vide SRO 139 dated 28th March 2013 |

|117 |Sewing Machine and its accessories |

|118 |Ship and other Water Vessels. |

|119 |Silk fabrics (subject to abolition of Rental Agreement) excluding Handloom Silks. [However processed |

| |handloom silk which being a textile item is not vattable i.e 0% vide clarification no 36 dated 6/8/05 |

|120 |Skimmed Milk Power and UHT milk. |

|121 |Solvent Oils other than Organic Solvent Oil. |

|122 |Spices of all varieties and forms including Cumin Seed, Aniseed, Turmeric , Pepper and Dry Chillies. |

| |[ chilles, haldi, tamarind, kali mirch, white pepper, zeera white, zeera black, und, illachi moti, |

| |illachi dana, illachi green, illaichi green dana, saunf, methre, dhania, javitri, jaiphal(nutmeg) |

| |ajwain, long (cloves) dalchini, magha, kalwanji, raw mustard and sarson, ambchoor (dry mango), methi |

| |patta, khaskhas, kachri, anardana, badian khatai, tamroo, curry powder and all types of garam masala |

| |have been put at 4% tax rate vide however hing has been put at 12.5% clarification No 1 dated |

| |12/04/2005] |

|123 |Sports Goods excluding Apparels and Footwear. |

|124 |Stainless Steel Sheets. |

|125 |Starch |

|126 |Tamarind Seed and Powder. |

|127 |Tea |

|128 |Tools |

|129 |Toy excluding Electronic, and electric Toys. Recast vide SRO 139 dated 28th March 2013 |

|130 |Tractors, Thrashers, Tillers Harvesters and attachments and parts thereof, except for those specified |

| |in entry no 1-B of schedule –A .Recast vide SRO 139 dated 28th March 2013 |

|131 |Transformers |

|132 |Transmission Towers |

|133 |Umbrella except Garden Umbrella |

|134 |Vanaspati (Hydrogenated Vegetable Oil) |

|135 |Vegetable oil including Gingili Oil and Bran Oil. |

|136 |Walnuts , Almonds & Kernels thereof |

|137 |Hand made or machine made Washing Soap except Detergent Based entry recast vide SRO 79 dated 24th |

| |march 2008 w.e.f 01-04-08 omitted Inserted vide SRO 139 dated 28th March 2013 |

|138 |Wet Dates |

|139 |Willow Clefts |

|140 |Wooden Crates. |

|141 |Writing ink. |

|142 |Writing Instruments, Geometry Boxes, Color Boxes, Crayons & Pencil Sharpeners[ pencils, lead pencils, |

| |sketch pencils, sharpner, will be chargeable @ 4% vide clarification no 17 dated 23/06/2005], crayons |

| |and pencil sharpeners omitted Vide SRO 122 dated 31st March 2012 |

|143 |All other goods of local importance not notified as tax free goods. |

|144 |All such items previously covered under schedule-G of SRO 137 dated 20-04-00 but not specified in any |

| |schedule of this notification. [ non conventional solar energy, flat plate sloar collectors, |

| |concentrating and type type solar collectors, solar cookers, solar water heater and systems, solar |

| |crop driers and systems, solar pump used on solar thermal and solar photovoltaic conversion, solar |

| |power generating system, solar photo voltaic modules and panels for water pumping applications vide |

| |clarification no 21 dated 34/06/06] religious pictures shall attract vat @ 4% vide clarification no 26|

| |dated 14/7/2005. have been put into “0”category vide SRO 147 dated 31/2/2010 under |

| |S. No 40-A of schedule A to this sro. |

| | |

| | |

|145 |Optical goods, that is to say,- Spectacles, Sun Glasses, Goggles, Lenses and Frames including |

| |attachments, parts and accessories thereof and lens care solution inserted vide SRO 79 dated 24h |

| |March 2008 w.e.f 01.04.2008. |

* Shall figure in 0% rate category only upto 31.03.2007 thereafter shall figure in 4% rate category.

LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS

4% Rate Items

Entry No: 73 of Schedule “C”

|S.No |Description |

|1 |Animal ( including fish) fats, oils, crude, refined or purified. |

|2 |Glycerol, Crude, Glycerol waters and Glycerol lyes |

|3 |Vegetable Waxes ( other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not |

| |refined or colored. |

|4 |Animal or vegetable fats boiled, oxidized, dehydrated, sulphurised, blown, polymerized by heat in vacuum |

| |or in inert gas. |

|5 |Liquid glucose ( non medicinal) |

|6 |Denatured ethyl alcohol of any strength |

|7 |Manganese ores and concentrates, including ferruginous manganese ores and concentrate with a manganese |

| |content of 20% |

|8 |Copper ores and concentrates [ copper wire being non-ferrous metals is placed @ 4% tax vide clarification|

| |no 14 dated 24/05/05] |

|9 |Nickel ores and concentrates |

|10 |Cobalt ores and concentrates |

|11 |Aluminum ores and concentrates |

|12 |Lead ores and concentrates |

|13 |Zinc ores and concentrates |

|14 |Tin ores and concentrates |

|15 |Chromium ores and concentrates |

|16 |Tungsten ores and concentrates |

|17 |Uranium or Thorium ores and concentrates |

|18 |Molybdenum ores and concentrates |

|19 |Titanium ores and concentrates |

|20 |Niobium, Tantalum, vanadium or Zinconium ores and concentrates |

|21 |Precious metal ores and concentrates |

|22 |Other ores and concentrates |

|23 |Granulated slag (slag sand) from manufacturing of iron or steel |

|24 |Benzole |

|25 |Toluole |

|26 |Xylole |

|27 |Naphthalene |

|28 |Phenols |

|29 |Creosole oils |

|30 |Normal paraffin |

|31 |Butadiene |

|32 |Bitumen |

|33 |Flurine, Chlorine, Bromine and Iodine |

|34 |Sulphur , sublimed or precipitated, colloidal sulphur |

|35 |Carbon (carbon blacks and other forms of carbon not elsewhere specified or included) |

|36 |Hydrogen, rare gases and other non-metals |

|37 |Alkali or alkaline-earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or |

| |inter alloyed, mercury |

|38 |Hydrogen chloride (hydrochloric acid) chlorosuphuric acid |

|39 |Sulphuric acid and anhydrides thereof, Oleum |

|40 |Nitric acid, sulhphonitric acids |

|41 |Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids |

|42 |Oxides of boron, boric acids |

|43 |Halides and halide oxides of non-metals |

|44 |Suphides of non-metals, commercial phosphorus trisulphide |

|45 |Ammonia, anhydrous or in aqueous solution |

|46 |Sodium hydroxide (caustic soda), potassium hydroxides (caustic potash), peroxides of sodium or potassium |

|47 |Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium |

|48 |Aluminum hydroxides |

|49 |Chromium oxides and hydroxides |

|50 |Manganese oxides |

|51 |Iron oxides and hydroxides |

|52 |Cobalt oxides and hydroxides, commercial cobalt oxides |

|53 |Titanium oxide |

|54 |Hydrazine and hydroxylamine and their inorganic salts, other inorganic bases, other metal oxides, |

| |hydroxides and peroxides |

|55 |Flurides, fluorosilicates, fluoroaluminates and other complex fluorine salts |

|56 |Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide |

| |oxides |

|57 |Chlorates and perchlorates, bromates and perbromates, Iodates and periodates |

|58 |Sulphides, polysulphides |

|59 |Dithionites and sulphoxylates |

|60 |Sulphites, thiosulphates |

|61 |Copper sulphate |

|62 |Nitrites, nitrates |

|63 |Phosphinates (Hypophosphites) Phosphonates (Phosphites), phosphates and polyphosphates |

|64 |Carbonates, peroxocarbonats (percarbonates), commercial ammonium carbonates containing ammonium carbamate|

|65 |Cyanides, cyanide oxides and complex cyanides |

|66 |Fulminates, cyanates and thiocyanates |

|67 |Borates, peroxoborates (perborates) |

|68 |Sodium dischromate |

|69 |Potassium dischoromate |

|70 |Radioactive chemical elements and radioactive isotopes including the fissile chemical elements and |

| |isotopes) and compounds. |

|71 |Isotopes other than those of heading No; 70, compounds, inorganic or organic of such isotopes. |

|72 |Compounds, inorganic or organic, or rare earth metals of yttrium or of scandium or of mixture of these |

| |metals |

|73 |Phosphides, whether or not chemically defined, excluding ferrophosphorus |

|74 |Calcium carbide |

|75 |Ethylene, Propylene |

|76 |Cyclic Hydrocarbons |

|77 |Halogenated derivatives of Hydrocarbons |

|78 |Sulphonated, nitrated or nitrosated derivatives or hydrocarbons, whether or not halogenated |

|79 |Methanol |

|80 |Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol, Ethlene Glycol, Heavy Ethylene Glycol |

|81 |Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives |

|82 |Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols |

|83 |Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) |

| |and their halogenated, sulphonated, nitrated or nitrostated derivatives. |

|84 |Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a three membered ring and their halogenated, |

| |sulphonated, nitrared or nitrosated derivatives. |

|85 |Ethylene Oxide |

|86 |Acetals and hemiacetals, whether or not other oxygen function and their halogenated, sulphonated, |

| |nitrated or nitrosated derivatives |

|87 |Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehye |

|88 |Halogenated , sulphonated, nitrated or nitrosated derivatives of products of S.No.86 |

|89 |Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their |

| |halogenated, sulphnated, nitrated or nitrosated derivatives |

|90 |Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, |

| |peroxides and peroxyacids |

|91 |Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated |

| |sulphonated, nitrated derivatives |

|92 |Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and |

| |peroxyacids, their halogenated , sulphnated, nitrated or nitrostated derivatives |

|93 |Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or|

| |nitrosated derivatives |

|94 |Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their |

| |halogenated, sulphonated, nitrated or nitrosated derivatives |

|95 |Amine-function compounds |

|96 |Oxygen-function amino-compounds |

|97 |Quaternary ammonium salts and hydroxides, lecithins and other phosphominolipids |

|98 |Cargoxyamide-function compounds, amide-functions compounds of carbonic acid |

|99 |Carboxyamide-function compounds ( including saccharin and its salts) and imine function compounds |

|100 |Nitrile-function compounds |

|101 |Diazo-Azo-or-azoxy-compounds |

|102 |Organic derivatives of hydrazine or of hydroxylamine |

|103 |Organic-sulphur compounds |

|104 |Ethylene Diamine Tetra Acetic Acid, Nitrillo, Triacetric Acid and their derivatives |

|105 |Heterocyclic compounds with oxygen heteroatom(s) only |

|106 |Heterocyclic compounds with nitrogen heteroatom(s) only |

|107 |Nucleic acids and their salts, other heterocyclic compounds |

|108 |Sulphonamides |

|109 |Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives |

|110 |Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other |

| |derivatives |

|111 |Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives |

|112 |Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not |

| |containing natural (tanning substances, enzymatic preparations for pre-tanning) |

|113 |Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), |

| |(whether or not chemically defined, preparations based on colouring matter or vegetables or animal |

| |origin) |

|114 |Synthetic organic colouring matter, whether or not chemically defined, preparations based on synthetic |

| |organic colouring matter. |

|115 |Colour lakes, preparations based on colour lakes |

|116 |Glass frit and other glass in the form of powder, granules or flakes |

|117 |Prepared driers |

|118 |Printing ink whether or not concentrated or solid |

|119 |Casein, caseinates and other casein derivatives, casein glues |

|120 |Enzymes, prepared enzymes not elsewhere specified or included |

|121 |Artificial graphite, colloidal or semi-collodial graphite, preparations based on graphite or other carbon|

| |in the form of pastes |

|122 |Activated carbon, activated natural mineral products, animal black, including spend animal black. |

|123 |Residual lyes from the manufacture or wood pulp, whether or not concentrated, desugared or chemically |

| |treated, including lignin sulphonates. |

|124 |Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums |

|125 |Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewere pitch and similar |

| |preparation based or resin acids |

|126 |Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and |

| |preparations, textile, paper |

|127 |Prepared rubber accelerators, compounded plasticizers for rubber or plastics, not elsewhere specified or |

| |included anti-oxidizing. |

|128 |Reducers and blanket wash/roller wash used in the printing industry. |

|129 |Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or |

| |included |

|130 |Mixed alkyl benzenes and mixed alkylnaphthalenes. |

|131 |Chemical elements doped for use in electronics in the form of discs, wafers or similar forms, chemical |

| |compounds doped for use in electronics |

|132 |Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols |

|133 |Retarders used in the printing industry |

|134 |LLDPE/LDPE |

|135 |HDPE |

|136 |Polymers of propylene in primary forms |

|137 |PVC |

|138 |Acrylic polymers in primary forms |

|139 |Polyacetals, other polyethers and epoxide resins in primary forms, polycarbonates, alkyd resins |

| |polyallylesters and polyesters |

|140 |Polyethylene terephthalate chips |

|141 |Polyamides in primary forms |

|142 |Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms |

|143 |Silicones in primary forms |

|144 |Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones |

|145 |Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified in primary forms |

|146 |Natural polymers (for example, alginic acid) and modified natural polymers ( for example, hardened|

| |proteins, chemicals) |

|147 |Ion-exchangers based on polymers in primary forms |

|148 |Self adhesive plates, sheets, film, strip of plastics whether or not in rolls |

|149 |Flexible plain films |

|150 |Articles for packing of goods, of plastics, namely boxes, cases, crates, containers, carboys, bottles, |

| |jerry cans and stoppers, lids caps |

|151 |Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in |

| |plates, sheets or strips |

|152 |Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip, mixtures |

| |of any products |

|153 |Reclaimed rubber in primary forms or in plates, sheets or strip |

|154 |Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than unvulcanised |

| |rubber |

|155 |Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic |

| |materials |

|156 |Cartons, ( including flattened or folded cartons,) boxes (including flattened or folded boxes), cases, |

| |bags, packing containers |

|157 |Paper printed labels and paperboard printed labels |

|158 |Paper self adhesive tape and printed wrappers used for packing |

|159 |Partially oriented yarn, polyester texturised yarn and waste thereof |

|160 |Polyester Staple Fiber, Polyester staple Fibre fill |

|161 |Polyester Staple Fiber waste |

|162 |Sacks and bags, of a kind used for the packing of goods, of jute or of other textile based fibers [ jute |

| |rope, jute and sisal , jute twine for packing, Hessian cloths for packing and making sacks ] vide |

| |clarification no 18 dated 23/06/2006. |

|163 |Carboys, bottles, jars, phials of glass, of a kind used for the packing of goods, stoppers, lids and |

| |other closures of glass |

|164 |Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, |

| |threaded bungs, bung covers, seals |

|165 |Zippers |

|166 |Word processing machines, electronic typewriters |

|167 |Microphones, multimedia speakers, headphones etc headphones omitted vide SRO 329 dated 9th October, 2012 |

|168 |Telephone answering machines |

|169 |Prepared unrecorded media for sound recording |

|170 |IT software or any media |

|171 |Transmission apparatus other than apparatus for radio or T.V broadcasting |

|172 |Radio communication receivers, Radio pagers |

|173 |Aerials, antennas and parts |

|174 |LCD Panels, LED panels and parts |

|175 |Electrical capacitors, fixes, variable and parts |

|176 |Electronic calculators |

|177 |Electrical resistors |

|178 |Printed circuits |

|179 |Switches, Connectors, Relays, for upto 5 amps |

|180 |DATA/Graphic Display tubes, other than Picture tubes and parts |

|181 |Diodes, transistors and similar semi-conductor devices |

|182 |Electronic integrated Circuits and Micro assemblies |

|183 |Signal Generators and parts |

|184 |Optical fiber cables |

|185 |Optical fiber and optical fiber bundles, high voltage cables, PVC or XLPE insulated wires and cables, |

| |gelly fill cables |

|186 |Liquid Crystal devices, flat panel display devices and parts |

|187 |Computer systems and peripherals, Electronic diaries, deleted Vide SRO 122 dated 31st March 2012 |

|188 |Cathode ray oscilloscopes, Spectrum analysers, Signal analyzers |

|189 |Parts and accessories of HSN 84.69, 84.70 & 84.71 |

|190 |DC Micromotors, Steppers motors of 37.5 watts |

|191 |Parts of HSN 85.01 |

|192 |Uninterrupted power supply |

|193 |Permanent magnets and articles |

|194 |Electrical apparatus for line telephony or line telegraphy |

|195 |Cell phones, DVD and CD, deleted Vide SRO 122 dated 31st March 2012 |

Schedule D1

Section 16 ( 2)

Commodities to be taxed at the Rate of 12.5% under VAT

Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011

The figure12.5% shall be substituted by the figure 13.5% .[ vide SRO 147 dated 31st March 2010]

|S.No | Description |

|1 |Abrasives including Grinding Stones, Abrasive Sheets, Wheels, Sections, Sand Paper, Emery Paper, Emery |

| |Cloth, Emery Powder, Emery Paste, Water Paper and the like. |

|2 |Absolute Alcohol, Methyl Alcohol, Rectified Spirit, Neutral Spirit, Denatured Spirit and Molasses |

|3 |Adhesive of all kinds including Gum, Glue, Adhesive Solution, Gum Paste, lapping compound, liquid M-seal |

| |epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and |

| |resin other than those specified elsewhere in this schedule or in any other schedule. |

|4 |Advertisement Hoarding. |

|5 |Aeroplanes and other Aircrafts including Helicopters and all kinds of Parachutes, Dirigibles, all kinds of |

| |Gliders, all type of Flying Machines, Aircrafts Launching Gear, parts and accessories thereof. |

|6 |Air Conditioning Plants, Air Conditioners and other air Conditioning Appliances, Air Coolers, Room Coolers |

| |including all Cooling Appliances, Apparatus and Instruments, (ii) Refrigeration Plants and all kinds of |

| |Refrigerating Appliances and Equipments including Refrigerators, Deep Freezers, Mechanical Water Coolers, |

| |Coffee Coolers, Walk-In-Coolers, (iii) Cold Storage Plants and equipments including Refrigeration Materials |

| |like Polystyrene and Polyurethane Foam Materials used in Refrigerators and Cold Storage Equipments (iv) |

| |Water Cooler cum Heater Units, (v) parts and accessories of items (i) to (iv) above |

|7 |Air Purifiers, Cupboard Fresheners and Deodorizers, whether odorless or with odor |

|8 |Anti-bed Soar made of PVC, Rubber or other materials |

|9 |Apparatus for making Coffee under pressure, commonly known as Espresso |

|10 |Arms, Ammunitions and explosives of all kinds including (i) Rifles, Revolvers, Pistols And Bayonets, |

| |Truncheons And Ammunition Used Therewith (ii) Hand Grenades (Iii) Air Guns, Air Rifles and Pellets used |

| |therewith, (iv) Gelatin Sticks, RDX, Gun Powder, Detonators Caps, Igniters, Electric Detonators, Fuses and |

| |other Blasting Powder and the like |

|11 |Articles and other goods of Aluminum, Brass, Bronze, Copper, Cadmium, Lead and Zinc other than specified in |

| |any other schedule [ articles of brass which include brass bib cocks and brass castings vide clarification |

| |no 22 dated 24/06/2006 |

|12 |Articles, equipments for Gymnastics and Health Fitness Equipments |

|13 |Articles made from all kinds and all forms of Plastic including articles made of Polythene, Polyvinyl Chloride, |

| |Poly -propylene, Polystyrene and the like materials, but excluding those specified in any other schedule. , |

| |while as plastic scrap is liable to tax @ 12.5% in terms of entry no 13 of schedule D, to notification SRO 167 |

| |dated june 16, 2005 vide clarification no 43 dated 01/12/2005] |

|14 |Articles made of Ivory, Horn, Coconut Shell, Straw, Bamboo, Cane, Rosewood, Sandalwood and other woods other |

| |than those specifically included in any other entry in this schedule |

|15 |Asbestos Sheets and products, Cement products including products in combination with other materials not |

| |elsewhere mentioned in this schedule. |

|16 |Asphaltic Roofing |

|17 |Bakery products including Biscuits of all varieties, cakes, pastries, other than those specified in any other |

| |schedule |

|18 |Baking Powder, Bread Improver, Cake Gel, Vinegar , Wheat Gluten and Edible Gelatin used for Confectionary |

|19 |Batteries and parts thereof, Dry Cells, Button Cells, Solar Cells of all kinds, parts and accessories thereof |

| |including Zinc Calots and Carbon Rods |

|20 |Beds, mattresses, cushion/cushion mattresses, pillows, quilts made of Cotton or silk, seat cover and other |

| |articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam. |

|21 |Binoculars, Monocular, Opera Glasses, Optical Telescope, Astronomical Instruments, Microscopes and Optical |

| |Lenses other than lenses for spectacles. |

|22 |Blasting Gun Powder and other mechanical explosives |

|23 |Bleaching Powder of all varieties and descriptions |

|24 |Boards such as Planner Boards, Writing Boards, Graph Boards, Writing Cum Projecting Boards, White Mark Ceramic |

| |Steel Dry Wipe Boards |

|25 |Bulldozers, Excavators, Earthmovers, Dumpers, Dippers, Pipe-Layers, Scrappers and the like, and parts and |

| |accessories thereof. |

|26 |Cables of all types, other than declared goods or those specifically included in this schedule and industrial |

| |cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres) Recast vide SRO 139 dated 28th |

| |March 2013 |

|27 |Casurina, Eucalyptus Timber. |

|28 |Cement including White Cement and their substitutes and Cement Concrete Mixture |

|29 |Chinaware, Porcelain Ware and Stoneware Articles |

|30 |Cigar Cases and Cigarette Cases, Pipe Holders, Tobacco Pipes, Cigarette Filters and Hookah |

|31 |Cinematographic equipment, including Video Cameras, Projectors, Over-Head Projectors, Enlargers, Plates and |

| |Cloth required for use therewith, Sound-Recording and Reproducing Equipments, parts and accessories thereof and |

| |Lenses, Exposed Films, Film-strips, Arc or Cinema Carbons, Cinema Slides, Paper, Paper Boards required for use |

| |therewith |

|32 |Citronella oil |

|33 |Clip Boards, Clutch Pencil, Black Lead, Date Stamps, Dusters, Index File Clips, Poker, Office Files of all |

| |kinds, Paper Cutter, Black Board, Black Board Dusters |

|34 |Coconut products (other than Sweets and Confectionery and those specifically included under any other item |

| |in this schedule) |

|35 |Coffee Powder including French Coffee and Coffee Drink |

|36 |Collapsible Gates, Rolling Shutters whether operated manually, mechanically or electrically and their parts |

| |and Grills made of Iron and Steel |

|37 |Computer Cleaning Kit entry omitted Vide SRO 122 dated 31st March 2012 |

|38 |Conduit Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011|

| |and its fittings |

|39 |Confectionery including Toffee, Chocolate and Sweets of all kinds, Ice-candy,Ice Cream Ice-cake, ice-Jelly, |

| |Kulfi and Frozen Confectionery, Frozen Desert, Chewing Gum, “ Aam candy and aam papad “Bubble Gum and the |

| |like. Inserted vide SRO 139 dated 28th March 2013 |

|40 |Recast as beverages other than liquor Inserted vide SRO 139 dated 28th March 2013. |

|41 |Cooking Gas other than those specified elsewhere entry omitted Vide SRO 122 dated 31st March 2012 |

|42 |Cosmetics and Toilet articles that is to say, - Talcum Powder, Prickly Heat Powder, similar Medicated Body |

| |Powder, Shampoo of all varieties and forms, Hair and Body Cleaning Powder of all kinds, Sandal Wood Oil, |

| |Ramachom Oil, Cinnamon Oil, Perfumes, Scents, Snow and Cream, Eau De Cologne, Solid Colognes, Beauty Boxes, |

| |Face Packs, Cleansing Liquids, Moisturizers, Make-up articles (not including Talcum Powder), Complexion |

| |Rouge, Bleaching Agents, Hair Oil, Hair Dyes, Hair Sprayers, Hair Removers, Hair Creams, Lipsticks, Nail |

| |Polishes and Varnishes, Polish Removers, Eye Liners, EYE Lashes and Body Deodorants |

|43 |CP accessories |

|44 |Deccan Hemp Products other than Deccan Hemp Fibre |

|45 |Detergents and soaps whether Cake, Liquid or Powder, Toilet Soap, Washing Soap(Handmade or machine made), |

| |Laundry Brighteners, Abir, Blue, Stain Busters, Stain Removers and all kinds of Cleaning Powder and Liquids |

| |. Recast Inserted vide SRO 139 dated 28th March 2013 |

|46 |Diesel locomotive and parts and accessories thereof |

|47 |Doors, Windows, Ventilators, Partitions, Stands, Ladders, etc, made of any materials |

|48 |Dry Fruits, Nuts, and Kernel such as Pista, Dry Grapes, Figs, Apricots, , Cashew Kernel other than those |

| |specified elsewhere in this Schedule |

|49 |Duplicating machines, Photo Copying Machines, Reprographic Copiers including Roneo Machines/duplicators and |

| |any other apparatus for obtaining duplicate copies, parts and accessories thereof, Ribbons, Plates used |

| |therewith |

|50 |Electric Motor, spare parts and accessories thereof |

|51 |Electrical domestic and commercial appliances including- Food Processors like Mixer, Grinder, Ovens, Frying |

| |Pans, Roti-Maker, Rice Cooker, Deep Fat Frier, Curd Maker, Hot Food Cabinet, Water Heater including |

| |Immersion Heater, Electric Kettle, Electric Knife, Cooking Ranges, Washing Machine, Dish Washer, Electric |

| |Iron, Electric Hair Drier, Electric Hair Remover, Shavers, Electric Time Switches, Mechanical Timers, Vacuum|

| |Cleaner, Water Purifier, Drier, Coffee Roasting Appliances, Floor Polishers, Massage Apparatus, Sharpeners, |

| |Vending Machines other than those specifically included under any other entry in this schedule or in any |

| |other schedule |

|52 |Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the |

| |consumption of electricity, Inverters, Voltage Stabilizers, Wires And Cables, Holders, Plugs, Sockets, |

| |Switches, Copings’, Reapers, Bends, Junction Boxes, Coupling Boxes, Meter Boxes, Switch Boxes, Fuse Switch |

| |Boxes, Distribution Boxes, Power Meters, Meter Boards, Switch Boards, Panel Boards, Distribution Boards, |

| |Electrical Relays, Single Phasing Preventers, Wooden Plugs, Lightning Arrestors, Electrical Earthenware and |

| |Porcelain ware, Circuit Breakers, Starters, Chokes, Power Supply Indicators, Winding Wires and Strips, |

| |Jointing Materials, Heating Elements, General Lighting System ( Gls) Lamps, Bulbs, Tubes, Light Fittings, |

| |Chandeliers and their shades, Fans, Air Circulators, Protectors, Stands, Fixtures, Fittings, Battens, |

| |Brackets, Sound or Visual Signaling Apparatus such as Bells, Sirens, Indicator Panels, Burglar or Fire |

| |Alarms other than those specifically included under any other entry in this schedule or in any other |

| |schedule. |

|53 |Electronic goods (i) Electronic Systems, Instruments, Apparatus and Appliances including Television Audio & |

| |Video Cassette Tape Recorder, Compact Disc Writer, Audio & Video Cassettes, Audio & Video Magnetic Tapes, |

| |Video Cassette Players, Automatic Teller Machines, Music Systems, Amplifier, Graphic Equalizer, Synthesizer,|

| |Tuner, Tape Deck, Record Player, Record Changer, Compact Disc Player, Speaker, Sales Register, (ii) |

| |Components, spare parts and accessories thereof including Cathode Ray Tube, Electronic Wires, Sleeves, |

| |Casings, Copings, Cables, Switches, Plugs, Holders, Jacks, Connectors, Chokes, Starters, Relays Fuses, Head |

| |Cleaners and Lubricants of all kinds other than those specifically included in any other entry in this |

| |schedule or in any other schedule. |

|54 |Electronic Toys. And electrical toys recast Inserted vide SRO 139 dated 28th March 2013 |

|55 |Electroplated Nickel, Chromium Silver or German Silver Goods |

|56 |Empty Gas Cylinders |

|57 |Fax Machines and their parts and accessories |

|58 |Fiberglass Sheets and articles made of Fiber Glass other than those specifically included in this schedule |

| |or in any other schedule. [ fiber squatting pans Indian type seat used in rural area made from fiber glass. |

| |Will attract Vat @ 12.5 % vide clarification no 22 dated 24/06/06. |

|59 |Fire fighting equipments and devices |

|60 |Fire works including Coloured Matches |

|61 |Floor and wall tiles of all varieties (i) Ceramic Tiles, Glazed Floor, Roofing and Wall Tiles, (ii) |

| |Cuddappah Stone Slabs and Shahabad Stone Slabs, (iii) (a) Granite Blocks ( rough or raw), (b) Polished |

| |Granite Slabs, including Tomb Stones, Monument Slab And Head Stone, (iv) Black Stone, Kota Stone or any |

| |other natural stone, (v) Marbles, that is to say, (a) Marble Boulders or Lumps, (b) Marble Slabs (c) Marble |

| |Chips (d) Marble Dusts (E) Marble Floor Tiles and Wall Tiles (f) other articles made of marbles (vi) Mosaic |

| |Tiles, Chips and Powder |

|62 |Floor covering, that is to say, (i) Carpet(excluding locally Handmade/Handloom made) , Durries, Druggets, |

| |Kalins, Galichas, Carpetry and Rugs whether Tufted, Piled or otherwise whether made from Cotton, Silk, |

| |Synthetic or other fibers, whether machine made, handmade or made on handlooms ,Jute Carpets, Coir Carpets |

| |or Mattings, handmade or handloom made woven durries and Jamakkalams, (ii) Laminated, Impregnated or Coated|

| |Matting materials such as Linoleum including PVC (vinyl) materials [jute carpet, coir carpet or matting |

| |further clarified vide clarification no 20 dated 23/06/2005] word Durries deleted vide SRO 139 dated 28th |

| |March 2013 |

|63 |Foam rubber products, plastic foam products, or other synthetic foam products of every description |

| |including: (i) sheets, (ii) cushions (iii) pillows and (iv) mattresses |

|64 |Food- (i) Ready to serve foods and food preparations including instant foods, Chatnies, Sauces, Sweets and |

| |Sweet Meats, Confectionery, Chocolates, Toffees and Savories like Chips and Popcorn, (ii) Sweets made of |

| |Groundnuts, Gingelly, (iii) Fried, Roasted or Salted Grams and Kernels, (iv) Semi-Cooked or Semi-Processed |

| |Food Stuffs like Coconut Milk, Coconut Milk Powder, Food Mixes, Noodle, Vermicelli and Macaroni including |

| |Spaghetti and Cornflakes (v) Food Colours, essences of all kinds and Powders or Tablets used for making food|

| |preparations, [ Rooh Afza] is a health drink vide clarification no 15 of 2005 dated 30/05/2005, squashes @ |

| |12% vide clarification no 39 dated 19/9/05. |

|65 |Footwear excluding Plastic Footwear |

|66 |Fruit Oils Like (i) Grape Oil, Orange Oil, Lemon Oil, Lime Oil, Carrot Oil (ii) Leaves Oil such as Mint |

| |Oil, Curry Leaf Oil etc. |

|67 |Fur, skins with fur, and articles made of fur, skin and Leather |

|68 |Furnaces and Boilers of all types including Fluidized Bed Boilers and Ignifluid Boilers and Boilers using |

| |agricultural waste as fuel but not including boilers using municipal waste only as fuel |

|69 |Furniture made from any material whether sold in assembled or unassembled form and ready to assemble and |

| |parts thereof. Explanation:- Slotted Angles, Gussets, Plates, Panels, and Strips which when assembled form |

| |furniture or equipments, shall be deemed to be furniture or office equipment as the case may be, for the |

| |purpose of this item |

|70 |Garden and Beach Umbrellas and parts thereof |

|71 |Garnet sand |

|72 |Gas Cylinders, Gas Stove, Burners and other accessories thereof |

|73 |Gases, Liquefied or not, other than those specifically mentioned in this schedule or in any other schedule |

|74 |Glass and Glassware other than those specified elsewhere in this schedule or in any other schedule |

|75 |Glycerin |

|76 |Hair- (i) Human Hair, (ii) Wigs |

|77 |Handicrafts made out of any material including Jute Table Mats, Jute Door Mats, Jute Handicrafts, Jute Wall |

| |Hangings, Bidariware, Handmade Pottery Items, Hand Made Lamps, Art Works, Dokra Items, Coconut Shell |

| |Articles, Conch and Shell Articles, Palm Leave Articles, Screw pine Articles, Straw Articles, Wood Figure, |

| |Wooden Inlaid Articles. |

|78 |Handlooms Machinery and parts and accessories thereof |

|79 |Helmets |

|80 |Hollow Polyester Fiber |

|81 |Instant Tea and Instant Coffee |

|82 |Insulated Flexible Air Ducts made of PVC or other materials |

|83 |Internal Combustion Engine, Marine Engine, Diesel Engine, Oil Engine, Generators, their spare parts, other |

| |than those specifically mentioned in this schedule. |

|84 |Jute-cum-Polypropylene Coverings |

|85 |Key Chains and Key Holders |

|86 |Kitchenware including Crockery, Cutlery, Non Stick Wares, Heat Resistant Cookware, Casseroles, Pressure |

| |Stoves, |

|87 |Laboratory Reagents, Disinfectants |

|88 |Laminated Board of Sheet of all varieties and description including expanded Polystyrene of all kinds of |

| |Mica, Sunmica, Formica, Decolam |

|89 |Lifts, Elevators, Hoists, whether operated by electricity, hydraulic power, mechanical power or steam |

|90 |Light Roofing Sheets (obtained by immersing Paper Mat in Bitumen) |

|91 |Lighters of all kinds including Spark Lighters |

|92 |Liquefied Petroleum Gas (LPG) |

|93 |Locks, Padlocks and Keys (all kinds) |

|94 |Low Sulphur Heavy Stock (LSHS) |

|95 |Lubricants [including used mobile oil vide clarification no 31 dated 25/7/05] |

|96 |Machinery of all kinds (other than those specifically mentioned in this schedule) worked by (i) Electricity |

| |(ii) Nuclear Power (iii) Hydro-Dynamic and Steam Power (iv) Diesel or Petrol (v) Furnace Oil (vi) Kerosene |

| |(vii) Coal including Coke and Charcoal (viii) any other form of fuel or power (excluding human or animal |

| |labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub items|

| |(i) and (iii) above |

|97 |Measuring devices such as (i) Vernier Caliper, Screw Gauge, Depth Gauge, Coating Thickness Gauge, Dial |

| |Indicator, Outside Micro Meter, Mitutoya Cylinder Gauge, Precision Thread Rink Gauge, Precision Ply Gauge, |

| |Colour Comparator, Water Meters, Gas Meters, Industrial Thermometers, parts and accessories thereof, (ii) |

| |Weighing Machines of all kinds including Platform Scales, Weight Bridges, (iii) Counter Scales, Spring |

| |Balances, Weighing Scales and Balances, parts and accessories of such machines and weights used therewith |

| |(iv) Dipping Measures, Metric Pouring Measures, Conical Measures, Cylindrical Measures (v) Meter Scales, |

| |Measuring Tapes, Steel Yards and Survey Chains |

|98 |Menthol |

|99 |Mercury |

|100 |Metallic products other than those specified elsewhere in this schedule or in any other schedule, |

|101 |Metal, Alloys, Metal Powders including Metal Pastes of all types and grades and Metals Scraps other than |

| |those falling under ‘declared goods’ |

|102 |Micro Cellular Rubber |

|103 |Milk products including Condensed Milk, Ghee, Cheese, Butter, Butter Oil, Margarine, whether or not bottled,|

| |canned or packed [ sweet milk and lassi vide clarification no 25 dated 7/7/05] |

|104 |Mosquito Repellents including Electric or Electronic Mosquito Repellents, Gadgets and Insect Repellents, |

| |Devices and parts and accessories thereof |

|105 |Motor Coolant, Solvent Oil and Transformer Oil |

|106 |Motor, operated electrically or otherwise, and Pump operated with or without Motor including spare parts, |

| |components and accessories of such motors and pumps |

|107 |Motor Vehicles, Chassis Of Motor Vehicles, Motor Cycles, Motor Combinations, Motor Scooter, Mopeds, |

| |Motorettes, Three Wheelers, Motor Vessels, Motor Engine, Trailers, Motor Bodies built on Chassis on Motor |

| |Vehicles and bodies built on Motor Vessels, Components, spare parts and accessories thereof |

|108 |Musical Instruments, Electrical and Electronic |

|109 |Naphtha |

|110 |Natural & Synthetic Essential Oils not elsewhere specified in this schedule or in any other schedule |

|111 |Non-alcoholic Beverages and their Powders, Concentrates and tablets including (i) Aerated Water, Soda Water,|

| |Mineral Water, Water sold in sealed containers or pouches, (ii) Soft Drinks, (iii) Health Drinks of all |

| |varieties (iv) other non-alcoholic Beverages, not falling under any other entry in this schedule or in any|

| |other schedule |

|112 |Office machines, equipments and apparatuses including Franking, Address-Printing, Tabulating, Calculating, |

| |Cash Registering, Cheque Writing, Accounting, , Statistical, Indexing Punching Machines, Stapler Machines, |

| |Card Punching and Paper Shredding Machines and apparatuses, parts and accessories thereof, Paper Pins, Pen |

| |Stands, Pencil Lead, Permanent Markers, Refill Leads, Stamp Racks, Stapler Pins, Rulers of all kinds, Gulli |

| |Pins and Pin Studs. |

|113 |Optical goods, that is to say,- Spectacles, Sun Glasses, Goggles, Lenses and Frames including attachments, |

| |parts and accessories thereof and lens care solution deleted vide SRO 79 dated 24h March 2008 w.e.f |

| |01.04.2008. |

|114 |Paints, lacquers, polishes and enamels not otherwise specified in this schedule, including Powder Paints, |

| |Stiff Paste Paints And Liquid Paints (ii) Colours (iii) Pigments, including Water Pigments and Leather |

| |Finishes (iv) Dry Distempers including Cement Based Water-Paints, Oil-Bound Distempers, Plastic Emulsion |

| |Paints (V) Varnishes, French Polish, Bituminous and Coal-Tar Blacks, (vi) Cellulose Lacquers, |

| |Nitro-Cellulose Lacquers, Clear and Pigments and Nitro-Cellulose Ancillaries in liquid, Semi-Solid or Pasty |

| |Forms (vii) Turpentine Oil, Bale-Oil, White Oil, (viii) Diluents and Thinners including natural and |

| |synthetic drying and semi drying oils such as Double Boiled Linseed Oil, Blown Linseed Oil, Stand Oil, |

| |Sulphurised Linseed Oil, Parilla Oil, Whale Oil and Tung Oil, (ix) Glaziers Putty, Grafting Putty, Resin |

| |Cements, Chalking Compounds and other Mastics, Painters Fillings, Non-Refractory surfacing preparations for |

| |Facades, Indoor Walls, False Ceiling or the like, (x) Primers of all kinds (xi) all other materials used in |

| |Painting and Varnishing such as Paint Brushes, Paint Removers and Stainers of all kinds and the like. |

|115 |Pan Masala, Pan Chutney, Scented Supari and the like |

|116 |Paper Envelopes whether printed or not, Pulp Molded products such as eggs tray and other Paper Products .[ |

| |ammonia paper, bloating paper, pvc coated paper, card board, water proof paper, art board, corrugated board.|

| |Duplex board, pulp board, straw board, triplex board and like file cover and file boards, vide clarification|

| |no 17 dated 23/06/05] for the words” paper envelops, whether printed or not” the words paper envelops |

| |whether printed or not, except those used for stationery purposes.” Shall be substituted , Vide SRO 122 |

| |dated 31st March 2012 |

|117 |Perambulator including Push Chair for babies, and spare parts, accessories and components thereof |

|118 |Petrochemicals other than industrial inputs |

|119 |Photographic Cameras and Enlargers, Flash Light Apparatus, Photo Blocks, Lenses, Films including X-Ray Films|

| |and Film Packs and Plates, X-Ray Machine, Scanners, Medical Imaging Equipments, Chemicals Used in the |

| |Photographic Development and Printing Process, Paper and Cloth, Photo Albums, Stamp Album, Photo Frames, |

| |Photo Mounts and other parts and accessories required for use therewith. |

|120 |Plaster of Paris |

|121 |Playing Cards of every description |

|122 |Plywood Laminated and Decorative Sheets, Veneer Plywood, Hard Board, Particle Board, Block Board, Insulation|

| |Board, Laminated Board, Batten Board, Hard or Soft Wall Ceiling, Floor Boards, and similar boards of wood, |

| |of all kinds, whether or not containing any material other than wood (ii) all other non-soft boards or |

| |insulating material made of any other material other than wood |

|123 |Pollution Control Equipment, namely:- (i) Water Pollution Control Equipments__ Coarse Screen/Micro Screen ( |

| |Stainless Steel/Mild Steel) , Rotary Screen/Comminutor ( Stainless Steel/Detritor), Racker Arms, Weirs, |

| |Paddles, Motor with reduction gear arrangements intended for clarifiers for Liquid Waste Treatment, Surface |

| |Aerators/ Floating Aerators and accessories, diffuses of all types for supply of air, in Liquid Waste |

| |Treatment, Radial Arms and accessories for Trickling Filters, Demineraliser for effluent treatment , |

| |Synthetic Packing Media for Trickling Filters, Packed Bed Columns/Towers for effluent treatment, Headers and|

| |Laterals with accessories for trickling Filters, Digesters, Gas Meters and electrical heaters for Digesters,|

| |Gas Holding Tanks for digesters, Pollution Control Equipment_ (ii) Instrumentation__ B Oc Incubator, C Oc |

| |Apparatus, Ion Analyzer, (iii) Air Pollution Control Equipment__ Filters ( Fabric Filters, Bag Filters, |

| |Vacuum Filters), Electrostatic Precipitators, Cyclones, Wet Scrubbers) |

|124 |Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding |

| |Centrifugal Pumps, Monoblock Pump Sets, Submersible Pumps and parts and accessories which are actually |

| |adapted for use with Pumps and Valves. |

|125 |Power Factors and Shunt Capacitors of all kinds |

|126 |Rain coat, Tarpaulin and products of Waterproof Cloth, Rexine and PVC cloth |

|127 |Rough synthetic Gem Boules |

|128 |RTS Grills |

|129 |Rubber Products, Synthetic Rubber Products and products of mixture of rubber and synthetic rubber including |

| |tread rubber not elsewhere mentioned in this schedule or in any other schedule |

|130 |Saccharine |

|131 |Saffron omitted vide SRO 139 dated 28th March 2013 |

|132 |Sanitary Towels, Sanitary Napkins, Beltless Napkins and Tampons Baby /Adult Diapers, Baby Nappies, |

| |Disposable Diapers, [ blankets, towels, bed sheets are put at 4% tax vide corrigendum to clarification no 2 |

| |of 2005-06 on 02/05/2005] |

|133 |Scientific instruments and lab equipments like Optical Instruments, Electrical Instruments, Scientific |

| |Balance, Acoustic Instruments, and Mechanical Instruments |

|134 |Shaving set, Safety Razor, Razor Blades, Razor Cartridge, Shaving Brush, Shaving Cream, Shaving Soap, After |

| |Shave Lotion |

|135 |Shoe Polish including Shoe Wax, Cream and Whitener |

|136 |Silverware |

|137 |Sound transmitting equipments including Loudspeakers, Dictaphones, Amplifiers and similar apparatus for |

| |recording and reproducing sound and spare parts and accessories thereof |

|138 |Soya Milk |

|139 |Spirulina products and other supplemental diet products in the form of Pills, Powders, Capsules. |

|140 |Stainless Steel Products |

|141 |Strong room or vault doors and ventilators, Armoured or Reinforced Safes, Strong Boxes and Doors, Cash |

| |Chests, Cash or Deed Boxes, Wall Coffers, Safe Deposit Lockers and Locker Cabinets |

|142 |Studio backgrounds including Lighting Control Reflectors, Tri-Reflector, Modifiers, Backgrounds, Curtains |

| |Backgrounds. |

|143 |Suit Cases, Brief Cases, Attaché Cases, Dispatch Cases, Trunks, Purses, Hand Bags, Vanity Bags, Vanity Cases|

| |and Vanity Boxes |

|144 |Synthetic gems |

|145 |Tailoring materials, namely Needles, Scissors, Hooks Buttons, Zips, Buckles, Measuring Tape and Stick, |

| |Collars and Collar Bones, Horn Buttons, Indent Hooks and Eyes, Jean Buttons, Knitting Pins, Long Stitch |

| |Kits, Ms Coated Button/Stars, Zip Fasteners, Zippers, Cuff Links, Crochet Hooks |

|146 |Tanning barks |

|147 |Telecommunication apparatus and ribbons used therewith not falling under any other entry in this schedule or|

| |in any other schedule. |

|148 |Television sets and component parts and accessories thereof |

|149 |Timber |

| |Explanation: Timber includes all kinds of Wood, Standing Trees, Logs, Planks, Rafters of any size or variety|

| |other than those coming under any specific entry in this schedule or in any other schedule |

|150 |Tooth paste, Tooth Powder (whether medicated or not) Tooth Brush and other Dentifrices & Mouth Washes |

|151 |Torch Light and Bulbs thereof |

|152 |Transport equipments other than those specifically mentioned in this schedule |

|153 |Typewriters, Typewriter Ribbon used therewith, whether or not in Spools, Correction Fluids and spare parts |

|154 |Tyres and Tubes other than those for Bicycles, Tri-Cycles, Cycle Rickshaws and Wheel-Chairs, Flaps |

|155 |Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated |

| |flasks, containers and vessels including Thermoses, Thermic Jugs, Ice Buckets, or Boxes, Tin and Receptacles|

| |to keep food or beverages or other articles, hot or cold and components and accessories thereof. |

|156 |Vegetable, mineral and other preparations, Tonics, Food Supplements, Appetizers, Dietical Foods and all |

| |other preparations for human consumption in Liquid, Pill, Powder Forms, whether prepared according to |

| |Pharmacopial Standards or otherwise, other than those specified elsewhere in this schedule |

|157 |Watches, Clocks, Time-pieces (whether or not in combination with any other devices), Stop Watches, Time |

| |Switches, Mechanical-Timers, Time-Records, Auto Print Time Punching Clocks, Time-Registers, Instrument Panel|

| |Clocks of all kinds including all such electronic devices, parts and accessories thereof, Watch Bands, Watch|

| |Bracelets, Watch Chains, Watch Straps |

|158 |Water- Distilled Water, Medicinal Water, Ionic Water, Battery Water, De-Mineralized Water |

|159 |Water filter of all varieties and descriptions |

|160 |Water Proofing, Damp Proofing and Weather Proofing Compounds |

|161 |Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash |

| |basins, wash basin pedestals, taps, PIPES OF ALL VARIETIES pipe-fittings, bath showers, bidets, water closet|

| |pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage |

| |disposals, parts and accessories thereof. |

| |Inserted vide SRO 139 dated 28th March 2013 |

|162 |Wireless reception instruments and apparatus, Transistor Radio, Radio, Radiograms and Transistors and |

| |components thereof including all electrical valves, Accumulators, Amplifiers and Loud Speakers which are |

| |used exclusively in such instruments and apparatus |

|163 |Yeast-Fresh, Dried or Compressed, Yeast Extract-Paste or Powder and Yeast Cell Wall |

|164 |Items not covered in any other Schedule (excluding those covered by the Jammu and Kashmir General Sales Tax |

| |Act, 1962) . |

| |Plastic rope, mono filament cloth/ sheets, plastic sutli, plastic box –straping, self adhesive tape, plastic|

| |strips, machines for packing of boxes and iron seal are taxed @ 12% vide clarification no 18 dated |

| |23/06/2006, adhesive ape, hessain cloth , jute bags for packing, iron seal for tightening / plastic strips,|

| |machine for packing of boxes for packing when sold as raw material to any industrial unit shall attract |

| |only 4% vat vide clarification no 18 .dated 23/06/2006.[ plastic bags with printing, color (un specified) |

| |yeast, petha, essence (un specified) citric acid (unspecified), baking powder, custard powder, napkins, |

| |disposable items, desi-ghee, plastic bags, plastic, adhesive tape, rubber band(un specified) plastic sutli, |

| |plastic russa, taxed @ 12.5 % vide clarification no 29 dated 22/7/05.[ plastic container, PVC jars, PET |

| |bottles/ jar, tubes, dust bins shall attract 12.5 % vide clarification no 32 dated 27/7/05. [ Amla, barg |

| |banafsha and mal kangni being un specified items are taxable @ 12.5% vide clarification no 41 dated |

| |19/09/05][ Roasted ground nuts shall attract VAT @ 12.5% vide clarification no 46 dated 01/012/05.] |

Schedule D-II

Section 16 ( 2)

Commodities to be taxed at the Rate of 40 % vide SRO 139 dated 28th March 2013 under VAT from 25 %

The entry was put to 25 % entry omitted Vide SRO 122 dated 31st March 2012 w.e.f 01/04/2012

S.No. Description

1 Cigarettes, Cigars, Cigarillos, Cigarette and Cigar holders, Cigarette and

Cigar cases, smoking pipes and pouched tobacco, Gutka and Beedis.

[SCHEDULE - D-II] SECTION 16(2

Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011

Section 21(9) (iii)

Negative List of Items for Input Tax Credit

|S.No |Description |

|1 |Civil structures and immovable goods or properties |

|2 |Building material used in construction activities |

|3 |Vehicles of all types |

|4 |Office equipments |

|5 |Furniture, fixture including electrical fixtures and fittings |

|6 |Capital goods purchases prior to the appointed day (Date of commencement of VAT Act) |

In addition to the above some clarifications have been made by commissioner commercial taxes to enlarge and define some entries where there was some confusion. Please correlate with the official schedule sro 167 as amended from time to time. No responsibility over omission or commission or error in the schedule. It is only for client education purposes and not meant to substitute official tax-schedule.

Ferdous Associates

Advocates Tax-Consultants

Value added Tax, income tax, central excise, basic accounting,

Director General of foreign trade, trade marks and patents

Mobile.9419005661, 9906548620, ferdous6@

Tel/ Fax; 2475072,9306059412,9469056263

Jammu office; Bakshi Buildings, Moti Bazaar Jammu-Tawi

Mobile 9419190932Ph; 2577938,

Page 1 of 3

S.No. Description

1 Agricultural implements manually operated or animal driven or power driven

2 Aids & implements used by handicapped persons.

3 All bangles (except those made of precious metals)

4 All khadi garments/goods and made-ups

5 Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives and de-oiled cake

6 Betel leaves

7 Books, periodicals and journals including maps, charts and globe

8 Bread (branded or otherwise)

9 Charcoal

10 Coarse grains

11 Condoms and contraceptives

12 Cotton & silk yarn in hank

13 Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi.

14 Curd, lassi, butter milk & separated milk

15 Electrical energy.

16 Earthen pot

17 Fire wood except casurina and eucalyptus timber

18 Fresh milk and pasteurized milk

19 Fresh plants, saplings and fresh flowers

20 Fishnet, fishnet fabrics and fish seeds

21 Fresh vegetables and fruits

22 Garlic & ginger

23 Goods taken under customs bond for re-export after manufacturing or otherwise.

24 Gur and jaggery

25 Human blood and blood plasma

26 Indigenous handmade musical instruments

27 Items covered by PDS (except kerosene)

7[28 Kumkum, Bindi, Alta, Sindur and Rakhi thread

29 Meat , fish, prawn & other aquatic products when not cured or frozen, eggs, poultry and livestock .

30 Misri, batasha, makhana, phoolian as part of parshad (Goods of local importance)

31 National flag

32 Organic Manure

33 Non-judicial Stamp paper sold by Govt. Treasuries, postal items like envelope, postcard

etc. sold by Govt. , Rupee note and Cheques.

1[34 Paddy, Rice, Wheat, Pulses, Floor, Atta, Maida, Suji & Besan

35 Papad, Warian

36 Salt (branded or otherwise)

37 All Seeds other than oil seeds

SCHEDULE "A"

SECTION 16(2)

Commodities under VAT (0%)

38 Semen including frozen semen

39 Slates and slate pencils

40 Silk worm laying, cocoons and raw silk

2 [41 Sugar, Textiles, Raw Tobacco and Bidis]

42 Tender green coconut

43 Toddy, neera and arak

44 Water other than aerated, mineral, distilled, medicinal, ionic, battery, dematerialized water and water sold in sealed container

45 Bukhari ( goods of local importance)

46 Loi (goods of local importance)

47 Pattu (goods of local importance)

48 Kangri (goods of local importance)

49 Quandakari (goods of local importance)

50 Willow wicker products (goods of local importance)

51 Singhada, Drayer/Seul/Bajar bung/shabudana/Samak (goods of local importance)

52 Coconut in shell and separated kernel of coconut other than kopra (goods of local importance)

8[53 Handicraft items viz. Paper machie articles, Handmade Kashmiri, Ladakhi or Basoli Shawls whether kani, embroidered or not, Chain stich, Copper/Sliver filigree, Crewel,

Wood carving except furniture, Basoli and Ladakhi paintings, Phulkari, Ladakhi Shoes and Tanka Paintings, Zari embroidered cloth, Tapestry and Locally Handmade Carpets (Goods of local importance)]

54 Items covered by Jammu and Kashmir General Sales Tax Act, 1962

3 55 Cooked food preparations including beverages other than liquor, served in, or supplied from any (a) hotel (b) restaurant (c) eating house (w.e.f. 1.4.2005 to 31.3.2006 only).

4[55 Wallnuts and kernals thereof.]

5[55 Made ups other than bedsheets, bed covers and pillow covers.

6 55 Raw wool including raw wool tops

1Shall figure in 0% rate category only upto 31/03/2006 (31-03-06 substituted with 30-09-06

vide SRO 121Dated 31-03-06 and figures 30.09.2006 substituted with figures 31.03.2007 vide SRO 320 of 29.09.2006. Again figures 31.03.2007 substituted with figures 31.03.2008 vide SRO

92 of 2007 dated 22.03.2007) thereafter shall figure in 4% rate category.

2 Entry 41 recast vide SRO 79 of 2008 dated 24.3.2008

3 Entry added vide SRO 19 dated 25.1.2006

4 Entry 55 added vide Notification SRO 322 of 2006 dated 3rd Oct. 2006

5 Added Vide Notification SRO 113 of 2007 dated 30.03.2007

6 Added vide Notification SRO 39 of 2008 dated 11.02.2008

7 Entry 28 recast vide Notification SRO 79 of 2008 dated 24.3.2008

8 Entry 53 has been recast vide SRO 79 of 2008 dated 24.3.2008

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