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

1. In Schedule "A":

(i) after entry 4, the following shall be inserted as entry 4-A; namely:-

"4-A Anardana, Banafsha/ Gul Banafsha, Guchchi/Gushalan,";

(ii) after entry 5, the following shall be inserted as entry -5-A; namely:-

"5-A Bee Colonies and Bee hives";

(iii) after entry 16, the following shall be inserted as entry 16-A; namely:-

"16-A Feni/Femian",

(iv) entry appearing at S. No. 34 shall remain there upto 31-03-2011; and

(v) after entry 40, the following shall be inserted as entry 40-A; namely:-

"40-A Solar energy equipment including solar cookers, Solar Heaters, Solar Dyers, Solar Lantern and Solar Street Lighting".

2. In Schedule "C":

(i) entry appearing at S No. 3 shall be transposed to Schedule "A" and shall be inserted as entry 1-A thereof after entry No. 1;

(ii) entry appearing at S No. 44 shall be transposed to Schedule "A" and shall be inserted as entry 11-A thereof after entry No. 11;

(iii) the words "Dhoop" and Agarbatti" figuring against S. No. 62 shall be transposed to schedule "A" and shall be inserted as entry 14-A thereof after entry 14: and

(iv) the rate of tax on commodities shall be @ 5%.

3. In Schedule "D": the figure "12.5%" shall be substituted by the figure "13.5%"

This Notification Shall come into force w.e.f. 01-04-2010

By order of the Government of Jammu and Kashmir.

Sd/-

(Sudhanshu Pandey)IAS

Commissioner/Secretary to Government,

Finance Department