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

SCHEDULE "C"

SECTION 16(2)

Commodities to be taxed @ 5% under VAT

S.No. Description
     
1 Acids
2 ACSR
3 Omitted w.e.f.1.4.2010.
4 All equipments for communications such as, private branch exchange (PBX) & Elect. Private Automatic Branch Exch (EPABX)
5 All intangible goods like copyright, patent, rep. licence.
6 All kinds of bricks including fly ash bricks, refractory bricks and asphaltic roofing earthern tiles
7 All metal castings
8 Omitted w.e.f. 01.07.2016.
9 All types of yarn and sewing thread except as provided in any other schedule.
10 All kind of utensils, pressure cookers, pans, containers including utensils made of precious metals.
11 Aluminium and its alloys, Aluminium foil
12 Arecanut powder and betel nut
13 Omitted w.e.f. 01.07.2016.
14 Bagasse
15 Bamboo
16 Basic Chromium sulphate, Sodium bichromate
17 Bearings
18 18. (i) bed sheets, bed covers, pillow covers, blankets, covers for quilts and blankets, durries, table cloth, table covers, mufflers, bed spreads, pillow case, pillow slips, Electric blankets;

(ii) floor coverings made of cotton/linen excluding items of floor coverings figuring at entry 62 of schedule D-1, and

(iii) spread sheets, masnads and dastarkhwan.

19 Beedi leaves
20 Beltings
21 Bicycles, Tricycles, Cycle Rickshaws their Tyres, tubes and parts thereof
22 Omitted w.e.f. 01.07.2016.
23 Biomas briquettes
24 Bitumen
25 Omitted w.e.f. 01-04-2014
26 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials ), Plastic mugs and basins.
27 Bulk drugs
28 Candles
29 Omitted w.e.f. 01.07.2016.
30 Omitted w.e.f. 01.07.2016.
31 Castings
32 Castor oil
33 Caustic soda, caustic potash , soda ash, Sodium bicarbonate
34 Centrifugal & monobolic & submersible pumps and parts thereof
35 Coal
36 Coal tar
37 Coffee beans and seeds, cocoa pod, green tea leaf & chicory
38 Omitted w.e.f. 01-04-2012
39 Clay including fire clay, fine china clay and ball clay
39-A. Compact Fluorescent Lamps ( CFLs).
40 Coir and Coir products excluding Coir mattresses
41 Comb/hair combs
42 Desktop, laptop, computer peripherals i.e. pen drives, CDs, DVDs, memory cards, memory chips, headphones, computer cleaning kits, electronic diaries, keyboards, mouses, modems printers, monitors, storage discs (hard discs) computer software & webcams, computer stationery and all other computer related items, which are not specified in any schedule
43 Cotton & Cotton waste
43-A. Fresh cooked food items and Salads sold in hotels, restaurants, eateries, dhabas etc.
44 Omitted w.e.f.1.4.2010.
45 Crucibles
46 Cups and glasses of paper and plastic except those specified in entry 13A of Schedule-A
47 Declared goods
48 Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of I.P grade
48-A. Vegetable, mineral and other preparations, tonics, food supplements, appetizers, dietical foods and all other preparations for human consumptions in any form, whether prepared according to pharmacopial standards or otherwise, other than those specified elsewhere in the Schedule.
49 Dry apricots (ladakhi)
50 Dyes, acid dyes, basic dyes
51 Edible oils
52 Edible variety of rub gur
53 Electrodes and welding rods
54 Exercise books, graph books and laboratory note-book
55 Embroidery or Zari articles, that is to say, Inu Zari ,Kasab, Saima, Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass bead, Badla
56 Ferrous and non-ferrous metals and alloys, non-metals, such as copper, zinc and extrusions thereof
57 Feeding bottles and nipples
58 Fibres of all types and fibre waste
59 Fly ash
60 Fried and roasted gram
61 Omitted w.e.f. 01-04-2014
62 Omitted w.e.f. 01.07.2016.
63 Herb, bark, dry plant, dry root commonly known as jadi booti and dry flower
64 Hides, Skins and animal hair
65 Hing (Asafoetida)
66 Omitted w.e.f. 01-04-2013
67 Omitted w.e.f. 01.07.2016.
68 Hosiery goods
69 Omitted w.e.f. 01.07.2016.
70 Ice
71 Omitted w.e.f. 01.07.2016.
72 Omitted w.e.f. 01-04-2013
73 Industrial inputs , packing materials and I.T. products (as per list attached), telephones and parts thereof, teleprinter and wireless equipments and parts thereof.
73A All other computer related items, which are not specified in schedules "A" and "D-l"
74 Omitted w.e.f. 01.07.2016.
75 Katha
76 Kerosene lamp/lanterns, petromax and glass chimney
77 Khandsari
78 Khoya/khoa, cottage cheese/paneer and curd when sold in packed form.
79 Knitting wool
80 Latex, dry ribbed
81 Omitted w.e.f. 01.07.2016.
82 Lignite
83 Lime, Lime stone, clinker and dolomite
84 Linear alkyl benezene, L.A.B Sulphonic acid . Alfa olefin sulphonate
85 Maize gluten, maize germ and oil, and maize products like liquid glucose, Maltodexirin, Hydrol corn steep liquor, Glucose"D", Dextrose Monohydrate or powder for food drink having Dextrose, monohydrate as major ingredients.
86 Medical equipments/devices, implants, X-ray films & plates, x-ray machines, scanners, medical imaging equipments.
87 Mixed PVC stabilizer
88 Moulded plastic footwear, hawai chapals and straps thereof
89 Mumuralu, pelalu, atukulu. puffed rice, muri
90 Omitted w.e.f. 01.07.2016.
91 Newars
92 Non.machanised boats used by fishermen for fishing
93 Nuts, bolts, screws, Nails and fastners
94 Oil seeds, Oil Cake
95 Ores and minerals
*96 Paddy, rice, wheat, pulses, flour, atta ,maida, suji and besan
97 Paper , paper board and newsprint
98 Paraffin wax
99 PDS Kerosene
100 Omitted w.e.f. 01-04-2013
101 Omitted w.e.f. 03-02-2017
102 Omitted w.e.f. 01.07.2016.
103 Plastic granules, plastic powder and master batches
104 Polyster and staple fibre yarn
105 Porridge
106 Printed materials including diary and calendar
107 Printing ink excluding toner and cartridges
108 Omitted w.e.f. 01.07.2016.
109 Pulp of bamboo, wood and paper
110 Railway wagons, engines, coaches and parts thereof
111 Readymade garments.
112 Refractory monolithic
113 Renewable energy devices and spare parts thereof.
114 River sand
115 Rubber, raw rubber
116 Safety matches
116-A. Saffron
117 Sewing machine and its accessories
117A. Shawls, stoles and towels.
118 Ship and other water vessels
119 Silk fabrics (subject to abolition of rental agreement) excluding handloom silks
119-A Machine embroidered shawls
120 Skimmed milk powder and UHT milk
121 Solvent oils other than organic solvent oil
122 Spices of all varieties and forms including cumin seed, aniseed, turmeric, pepper, dry chillies and chilly seeds.
123 Sports goods excluding apparels and footwear
124 Stainless steel sheets
125 edible starch.
126 Tamarind seed and powder
127 Tea
128 Tools
129 Toys excluding electronic and electrical toys
130 Tractors and their spare parts except for those specified in entry number 1-B of Schedule-A.
131 Omitted w.e.f. 01.07.2016.
132 Transmission towers
133 Umbrella except garden umbrella
134 Vanaspati (Hydrogenated Vegetable Oil)
135 Vegetable oil including Gingili oil and Bran oil
136 Omitted w.e.f. 01-04-2015
137 Omitted w.e.f. 01-04-2013
138 Wet dates
139 Willow clefts
140 Wooden crates
141 Writing ink
142 Writing instruments, Geometry boxes, color boxes.
143 All other goods of local importance not notified as tax free goods.
143A. Motor vehicles when sold by authorized dealers to the members of Armed Forces of Indian Union, Ex- serviceman or their Widows having Canteen Smart Cards certified by Canteen Stores Department, once in a period of five years
144 All such items previously covered under Schedule "G" of SRO 137 dated 20.04.2000 but not specified in any schedule of this notiftication.
145 Optical goods, that is to say spectacles, sunglasses, goggles, lenses and frames including attachments, parts and accessories thereof and lens care solution.

* shall figure in 0% rate category only upto till furtehr orders thereafter shall figure in 4% rate category