Notification No. SRO 108.- Dated 31st March, 2011

In exercise of the powers conferred by Sections 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) In entry 11-A, the following shall be inserted after "cottage cheese":- "Kalari"

(ii) In entry 16-A, the following shall be inserted after the words "Feni/Femian":- "Katlam"

(iii) Entry appearing at S. No. 34 shall remain there upto 31.03.2012.

(iv) After entry 35 the following shall be inserted as entry 35-A namely:-

"35-A: Pesticides"

(v) In entry 41 the words " and Bidis" shall be omitted; and

(vi) In entry 53, after the words "locally handmade carpets", the following shall be inserted:- "Amlok and "Sarkori"

2. In Schedule "C":

(i) In entry appearing at S.No. 22, the commodities "Insecticides and "Weedicides" shall be transposed to Schedule "A" and shall be inserted as Entry 26-A thereof after entry No. 26.

(ii) The commodity "Havan Samagri" figuring at entry 62 shall be transposed to schedule-A as entry 14-A thereof in a modified form to read as under:-

"Havan Samagri (when sold in sealed packets or containers)".

3. In Schedule "D":

(i) Schedule "D" shall be divided into two sub-schedules namely :

D-I Commodities to be taxed at the rate of 13.5% .

D-II Commodities to be taxed at the rate of 25%.

The existing entries of Schedule-D shall remain in Schedule D-I except entry 164 which shall be transposed to schedule D-II, with the following modifications and additions:-

"Cigarettes, Cigars, Cigarillos, Cigarette and Cigar holders, Cigarette and Cigar cases, smoking pipes and pouched tobacco, Gutka and Beedis."

(ii) In entry 30 the following shall be omitted:-

"Cigar cases and Cigarette cases."

This notification shall come into force w.e.f 01.04.2011.

By order of the Government of Jammu and Kashmir.

Sd/-

(Sudhanshu Pandey) IAS

Commissioner/Secretary to Government,

Finance Department