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The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
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SCHEDULE "A"

SECTION 16(2)

Commodities under VAT (0%)

S.No. Description
1 Agricultural implements manually operated or animal driven
1A Agricultural implements not operated manually or not driven by animals
1-B. Agricultural implements including small tractors, power tillers, threshers, disc harrows, seed drills, etc. when purchased by the farmers through cash subsidies under the farm-mechanization programme of the Government.
1-C. Hand pumps
2 Aids & implements used by handicapped persons.
3 All bangles except those made of precious metals and falling in the category of imitation jewellery.
4 All khadi garments/goods and made-ups
4-A Anardana, Banafsha/ Gul Banafsha, Guchchi/Gushalan.
5 Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives and de-oiled cake and Husk and bran of cereals.
5-A Bee Colonies, Bee hives and Bee Wax.
6 Betel leaves
6-A Bio-fertilizers, micro nutrients, plant growth promoters and regulators.
6-B Bone meal
7 Books, periodicals and journals including maps, charts and globe
8 Bread (branded or otherwise) buns of all types, including footlongs and Pizza Bread
9 Charcoal
9-A Chemical fertilizers
10 Coarse grains
10-A Omitted w.e.f. 01-04-2015
11 Condoms and Contraceptives
11A Cottage Cheese/Paneer when not sold in packed form, Kalari
12 Cotton and silk yarn.
13 Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi.
13A Handmade Cups and plates made of leaves and paper.
14 Curd, lassi, butter milk and separated milk when not sold in packed form.
14A All types of Dhoop, gugaldhoop, agarbati and havansamagri, Dhupkathi and Dhupbati.
14-B LPG for domestic use
15 Electrical energy.
15-A Omitted w.e.f. 01-07-2016
16 Earthen pot
16-A Feni/Femian, Katlam

17 Fire wood except casurina and eucalyptus timber
18 Fresh milk and pasteurized milk
19 Fresh plants, saplings and fresh flowers
20 Fishnet, Fishnet fabrics and Fish seeds
21 Fresh vegetables and fruits
21-A Fungicides
22 Garlic & Ginger
23 Goods taken under customs bond for re-export after manufacturing or otherwise.
24 Gur Jaggery and Honey
25 Human Blood and Blood Plasma
26 Indigenous handmade musical instruments
26A Insecticides and Weedicides
27 Items covered by PDS (except kerosene)
27-A. Idols made of any type of clay or stone (other than precious stone).
28 Kumkum, Bindi, Alta, Sindur and Rakhi thread.
28 A. LED lights, Lamps & Tubes
29 Meat, Fish, Prawn & other Aquatic products when not cured or frozen, eggs, poultry and livestock .
30 Misri, batasha, makhana, phoolian
31 National flag
32 Organic Manure
32-A Omitted w.e.f. 01-03-2017
33 Non-judicial Stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt. , Rupee note and Cheques.
34 Paddy, Rice, Wheat, Pulses, Floor, Atta, Maida, Suji & Besan upto 31-03-2018 or till the same is superseded by any other notification, whichever is earlier
35 Papad, Warian
35A Pesticides, Herbicides and Rodenticides.
36 Salt (branded or otherwise)
37 All seeds other than oil seeds and chilli seeds.
38 Semen including frozen semen
39 Slates and slate pencils
40 Silk worm laying, cocoons and raw silk
40-A Solar energy equipment including solar cookers, Solar Heaters, Solar Dyers, Solar Lantern and Solar Street Lighting.
40-B Stationery items such as adhesives, gums, glues, adhesive solutions, gum pastes, lapping compounds, epoxies, resins, tapes, tags, markers, sealing wax, paper envelopes, Index file clips, files of all kinds pencils, crayons, highlighters, erasers, sharpeners, pencil boxes and takhti.
41 Sugar, textiles.
42 Tender green coconut
43 Omitted w.e.f. 01-07-2016
43-A Tree spray oil
44 Water other than aerated, mineral, distilled, medicinal, ionic, battery, demineralized water and water sold in sealed container
45 Bukhari ( goods of local importance)
46 Loi (goods of local importance)
47 Pattu (goods of local importance)
48 Kangri (goods of local importance)
49 Quandakari (goods of local importance)
50 Willow wicker products (goods of local importance)
51 Singhada, Drayer/Seul/Bajar bung/shabudana/Samak (goods of local importance)
52 Coconut in shell and separated kernel of coconut other than kopra (goods of local importance)
53 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 / handloom carpets, Amlok and Sarkori (Goods of local importance).
54 Items covered by Jammu and Kashmir General Sales Tax Act, 1962 and or the Motor Spirit and Diesel Oil (Taxation of Sales) Act, Svt, 2005(1948 A.D.).
55 Walnut and kernels thereof, Almonds and kernels thereof
56 Made ups i.e. bags, purses, tea cozies, cushion covers, chair/sofa covers in which locally made crewel cloth, embroidered or chain stitch fabrics are used as the primary raw material, and made ups not specified in tax schedule but excluding Goods specified in entry 18 of Schedule "C".
57 Raw wool including raw wool tops and pashmina wool

* Shall figure in 0% rate category only upto till further order, thereafter shall figure in 4% rate category.