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

1. The entry appearing against S. No. 53 shall be substituted by the following:-

"Handicraft items viz. Paper machie articles, Handmade Kashmiri, Ladakhi or Basoli Shawls whether kani, embroidered or not, Namda, Gabba, Chain stich, Copper/Sliver filigree, Crewel, Wood carving except furniture, Basoli and Ladakhi paintings, Phulkari, Ladakhi Shoes and Tanka Paintings, Zari embroidered cloth, Tapestry and Locally Handmade Carpets (Goods of local importance).

This shall come into force w.e.f. 01.04.2008

2. The entry appearing against S. No. 54 shall be substituted by the following:-

"Items covered by Jammu and Kashmir General Sales Tax Act, 1962 and or the Motor Spirit and Diesel Oil (Taxation of sales) Act, 2005 (1948 A.D.)

This shall come into force w.e.f. 01.04.2005

By order of the Government of Jammu and Kashmir.