The Jammu and Kashmir General Sales Tax - Notifications
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Notification No. SRO 137, dated 28th April, 2000

In exercise of the powers conferred by sub-section (1) of Section 4 of the Jammu and Kashmir General Sales Tax Act, 1962 (XX of 1962) and in supercession of Notification SRO 119 dated 1st April, 99, the Government hereby direct that tax on the taxable turnover shall be payable at the rates specified in schedules A to F annexed hereto:

Further, the Government in exercise of the powers conferred by section 5 of the said Act and in supercession of Notification SRO 119 dated 01-04-1999, hereby direct that the goods, dealers and class of dealers as specified in Schedule `G' annexed hereto shall be exempt from payment of tax leviable under the said act.

Schedule A : Goods chargeable to tax @ 30%

Schedule B : Goods chargeable to tax @ 20%

Schedule C : Goods chargeable to tax @ 12%

Schedule D : Goods chargeable to tax @ 8%

Schedule E : Goods chargeable to tax @ 4%

Schedule F : Goods chargeable to tax @ 1%

Schedule G : Goods exempted from payment of tax under section 5 of the Act

Explanation:- Nothing contained in schedule 'G' shall be deemed to exempt any goods specified in schedule A to F (both inclusive).

This Notification shall come into force w.e.f. 1st of May, 2000.