In exercise of the powers, conferred by section 17 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby amends the Schedules of the said Act as under:-

I in Schedule "A" :

the items against S.No./entry 10-A shall be substituted by the following:-

"desk-top, laptop and palm-top computers, computer peripherals i.e. pen drives, 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 webcams.";

II In Schedule "C" :

(i) In the list of items under S.No./entry No.73, the word "headphones" occurring against S.No. 167, shall be omitted; and

(ii) between S.Nos. "73" and "74", S.No. 73-A shall be inserted with the following entry:-

"All other computer related items, which are not specified in schedules "A" and "D-l".

By order of the Government of Jammu and Kashmir.

Sd/-

(Iqbal Khandey) IAS

Principal Secretary to Government

Finance Department