In exercise of the powers conferred by Sections 4 and 5 of the Jammu and Kashmir General Sales Tax Act, 1962 and in supersession of notification SRO 86 dated 30th March 2005, the Government hereby direct that the tax on the taxable turnover shall be payable at the rates as specified in schedule A shall be exempted from payment of tax leviable under the said Act.

This notification shall come into force with effect from 01.04.2007.

SCHEDULE A

Goods chargeable to tax at the rate of 20%

1. Resin.

2. Omitted w.e.f. 08-07-2017.

3. Omitted w.e.f. 08-07-2017.

4. Aviation turbine fuel.

SCHEDULE A1 (Omitted w.e.f. 01-09-2017)

Goods chargeable to tax at the rate of 25%

1. Foreign Liquor including IMFL, beer, ale porter and other fermented drinks.

SCHEDULE 'B' (Omitted w.e.f. 08-07-2017)

Goods chargeable to tax at the rate of 12%

1. Services provided in the shape of works contract.

Provided also that the job works, executed by registered industrial units on behalf of other registered industrial units, shall be exempt from tax.

provided also that the works executed in connection with installation/commissioning of solar energy equipments shall be exempt from payment of tax

2. Services provided by telecom/cellular phone agencies.

3. Services provided in the shape of photofinishing including developing, printing and enlarging.

4. Services in the form of lodging provided by Hotels.

5. Services provided by the beauty salons.

6. Omitted w.e.f. 01-07-2016.

7. Services provided by advertising agencies other than the Newspapers .

8. Services provided by Courier agencies.

9. Banquet Hall Services.

10. Catering services.

11. Services provided by Cable operators.

12. Commercial/professional training and coaching services, provided by private educational institutions, except the services provided by IT Institutes, IT coaching Centres and IT educational Institutions.

13. Banking services.

14. Insurance services, except those which cover agriculture and horticulture crops and all types of cattle wealth, including infrastructure of dairy, poultry, sheep, goats, bird units, fish farms and services rendered by the State Department of Life Insurance to the Government Employees of J&K State.

15. Services provided by Commercial concerns in relation to new construction, repairs, alterations or restoration of buildings, civil structures or parts thereof;

16. Services provided by way of TV and Radio programme productions;

17. Services provided by the Architects;

18. Services provided by the Interior Decorators;

19. Services provided by the Chartered Accountants, Cost and Works Accountants only in the shape of Accounting and auditing services, when their annual turnover exceeds Rs.10 Lacs; and

20. Advertising Services by providing hoardings.

21.Security and placement services.

22. Pandal and Shamiana Services.

23. Annual Maintenance Contracts.

24. Services provided by Authorized Automobile Service Stations.

25. Services provided by the Property Dealers/ Real Estate Agents.

26. Services provided by consultants, including survey, feasibility, exploration and impact assessment including technical testing/analysis services other than those already included in this schedule.

27. Broadcasting Services provided by the Direct to Home (DTH) Operators.

28. Services provided by ropeway/cable car operators.

29. Commercial Helicopter services operating within the State.

30. Services provided in the shape of Body Building on Trucks, Buses and other vehicles.

31. Services provided in the shape of installation/erection of pre-fabricated structures.

SCHEDULE C (Omitted w.e.f. 08-07-2017)

Goods exempted from payment of tax under section 5 of the Act

1. The goods specified in the schedules A, B, C, and D appended to notification SRO 167 dt. 16th June, 2005.