In exercise of the powers, conferred by sections 16 and 17 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that Schedules "A". "C" and "D-I" of the said Act shall be amended as under:

4. In Schedule A:

"(i) Entry 10-A shall be deleted

(ii) Entry 34 shall continue to be in Schedule "A" till 31.03.2016.

(iii) After entry 43. the following shall be added, namely-

"43-A Tree spray oil."

(iv) For entry 55, the following shall be substituted, namely:-

"55. Walnut and kernels thereof, Almonds and kernels thereof"."

5. In Schedule C

"(i) for entry 11, the following shall be substituted, namely-

"11. Aluminium and its alloys, Aluminium foil"

(ii) for entry 42, the following shall be substituted, namely:-

"Desktop, laptop and palm-top computers, computer peripherals i.e. pen drives, CDs, DVDs, memory cards, memory chips, headphones, computer cleaning kits, electronic diaries, keyboards, mouses, modems printers, monitors, storage discs (hard discs) computer software & webcams, computer stationery and all other computer related items, which are not specified in any schedule."

(iii) Entry 73-A shall be deleted.

(iv) Entry 136 shall be deleted

(v) Sub entries 189 and 192 of entry 73 shall be deleted"

5. In Schedule D-I

"(i) In entry 52 , after the word "inverters" and before the words "voltage stabilizers", the following shall be inserted:-

"Uninterrupted power supply (UPS)"."

This notification shall come into force w.e.f 01-04- 2015

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department