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The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
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SCHEDULE "D-I"

SECTION 16(2)

Commodities to be taxed @ 14.5% under VAT

S.No. Description
1 Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like.
2 Absolute alcohol, methyl alcohol, rectified spirit, neutral spirit, denatured spirit and molasses
3 Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule or in any other schedule.
4 Advertisement hoarding.
5 Aeroplanes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all type of flying machines, aircrafts launching gear, parts and accessories thereof.
6 Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments, (ii) Refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers, (iii) cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments (iv) water cooler cum heater units, (v) Parts and accessories of items (i) to (iv) above
7 Air purifiers, Room freshners, air freshners, nephthalene balls, cupboard freshners
8 Anti-bed soar made of PVC, rubber or other materials
9 Apparatus for making coffee under pressure, commonly known as espresso
10 Arms, ammunitions and explosives of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like
11 Articles and other goods of aluminium, brass, bronze, copper, cadmium, lead and zinc other than specified in any other schedule
12 Articles, equipments for gymnastics and health fitness equipments
13 Articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyal chloride, poly propelene, polystyrene and the like materials but excluding those specified in any other schedule
14 Articles made of Ivory, horn, coconut shell, straw, bamboo, cane, rosewood, sandalwood and other woods other than those specifically included in any other entry in this schedule
15 Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this schedule.
16 Asphaltic roofing
17 Bakery products including biscuits of all varieties, Rusks of all kinds, cakes, pastries other than those specified in any other schedule
18 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionary.
19 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods
20 Beds, mattresses, cushion/cushion mattresses, pillows , quilts made of cotton or silk, seat cover and other artciles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam.
21 Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes and optical lenses other than lenses for spectacles.
22 Blasting gun powder and other mechanical explosive
23 Bleaching powder of all varieties and descriptions
24 Boards such as planner boards, writing boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards
25 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof.
26 Cables of all types other than declared goods or those specifically included in this schedule and Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres).
27 Casurina, Eucalyptus timber
28 Cement including white cement and their substitutes and cement concrete mixture
28-A. i-pad, tablets and other like handheld devices and their accessories.
29 Chinaware, porcelain ware and stoneware articles
30 pipe holders, tobacco pipes, cigarette filters and hookah
31 Cinematographic equipment, including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith
32 Citronella oil
33 Clip boards, clutch pencil, black lead, date stamps, dusters, poker, paper cutter, black board, black board dusters
34 Coconut products ( other than sweets and confectionery and those specifically included under any other item in this Schedule)
35 Coffee powder including French coffee and coffee drink
36 Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels
37 Omitted with effect from 01-04-2012
38 Omitted with effect from 01-04-2005
39 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum, Aam candy and Aam papad and the like.
40 beverages other than liquor
41 Omitted with effect from 01-04-2012
42 Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder),complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants
43 CP accessories
44 Deccan hemp products other than deccan hemp fibre
45 Detergents and Soaps, whether cake, liquid, or powder, hand wash, toilet soap, washing soap (Handmade or machine made), laundry brighteners, abir, blue, stain busters, stain removers, and all kinds of cleaning powder and liquids.
46 Diesel locomotive and parts and accessories thereof
47 Doors, windows, ventilators, partitions, stands, ladders, etc, made of any materials
48 Dry fruits, nuts, and kernel such as pista, dry grapes, figs, apricots, cashew kernel other than those specified elsewhere in this Schedule
49 Duplicating machines, photo copying machines, Multi Functional Devices(MFDs) and Multi Functional Printers(MFPs), reprographic copiers including roneomachies, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith
50 Electric motor, spare parts and accessories
51 Electrical domestic and commercial appliances including- food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, vending machines other than those specifically included under any other entry in this Schedule or in any other schedule
52 Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, inverters, transformers, Uninterrupted power supply (UPS), voltage stablizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, tubes, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, battens, brackets, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms other than those specifically included under any other entry in this schedule or in any other schedule.
53 Electronic goods (i) electronic systems, instruments, apparatus and appliances including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes video cassette players, automatic teller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register, (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, casings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this schedule or in any other schedule.
54 Electronic toys and electrical toys
55 Electroplated nickel, chromium silver or german silver goods
56 Empty gas cylinders
57 Fax machines and their parts and accessories
58 Fiberglass sheets and articles made of fibre glass other than those specifically included in this schedule or in any other schedule
59 Fire fighting equipments and devices
60 Fire works including coloured matches
61 Floor and wall tiles of all varieties (i) ceramic tiles, glazed floor, roofing and wall tiles, (ii) cuddappah stone slabs and shahabad stone slabs, (iii) (a) Granite blocks ( rough or raw), (b) polished granite slabs, including tomb stones, monument slab and head stone, (iv) Black stone, kota stone or any other natural stone, (v) Marbles, that is to say, (a) Marble boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) Marble floor tiles and wall tiles (f) other articles made of marbles (vi) Mosaic tiles, chips and powder
62 Floor covering, that is to say, (i) Carpet(excluding locally handmade/handloom made), druggets, Kalins, galichas, carpetry and rugs whether tufted, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams, (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC ( vinyl) materials
63 Foam rubber products, plastic foam products, or other synthetic foam products of every description including: (i) sheets, (ii) cushions (iii) Pillows and (iv) mattresses
64 Food - (i) Ready to serve foods and food preparations including instant foods, pickles, chatnis, sauces, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn, (ii) sweets made of round nuts, gingelly, (iii) fried, roasted or salted grams and kernels, (iv) semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, pizza, burger, pasta, vermicelli and macaroni including spaghetti and cornflakes, (v) food colours, essences of all kinds and powders or tablets used for making food preparations, (vi) Frozen, processed and packed food including fruits, vegetables, Meat, Poultry, Fish, Prawn and other aquatic products.
65 All types of footwear other than those specified in any other schedule
66 Fruit oils like- (i) grape oil, orange oil, lemon oil, lime oil, carrot oil etc ( ii) Leaves oil such as mint oil, curry leaf oil etc.
67 Fur, skins with fur, and articles made of fur, skin and leather
68 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel
69 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble and parts thereof. Explanation:- Slotted angles, gussets, plates, panels, and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipment as the case may be, for the purpose of this item
70 Garden and beach umbrellas and parts thereof
71 Garnet sand
72 Gas Cylinders, gas stove, burners and other accessories thereof
73 Gases, liquefied or not, other than those specifically mentioned in this schedule or in any other schedule
74 Glass and glassware other than those specified elsewhere in this schedule or in any other schedule
75 Glycerin
76 Hair- (i) Human hair, (ii) Wigs
77 Handicrafts made out of any material including jute table mats, jute door mats, jute handicrafts, jute wall hangings, bidariware, handmade pottery items, hand made lamps, art works, dokra items, coconut shell articles, conch and shell articles, palm leave articles, , screwpine articles, straw articles, wood figure, wooden inlaid articles
78 Handlooms Machinery and parts and accessories thereof
79 Helmets
80 Hollow polyester fibre
80A. Imitation jewellery and articles made of rolled gold and imitation gold & silver.
81 Instant tea and instant coffee
82 Insulated flexible air ducts made of PVC or other materials
83 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this schedule.
84 Jute-cum-polypropylene coverings
85 Key chains and key holders
86 Kitchenware including crockery, cutlery, non stick wares, heat resistant cookware, casseroles, pressure stoves.
87 Laboratory reagents, disinfectants
88 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam
89 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam
90 Light roofing sheets ( obtained by immersing paper mat in bitumen)
91 Lighters of all kinds including spark lighters
92 Liquefied petroleum gas
93 Locks, padlocks and keys ( all kinds)
94 Low Sulphur heavy stock ( LSHS)
95 Lubricants
96 Machinery of all kinds ( other than those specifically mentioned in this schedule) worked by ( i) Electricity (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi) Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power ( excluding human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub items (i) and (iii) above
97 Measuring devices such as (i) vernier calliper, screw gauge, depth gauge, coating thickness guage, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink gauge, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof, (ii) weighing machines of all kinds including platform scales, weight bridges, (iii) counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and wrights used therewith (iv) dipping measures, metric pouring measures, conical measures, cylindrical measures (v) meter scales, measuring tapes, steel yards and survey chains
98 Menthol
99 Mercury
100 Metalic products other than those specified elsewhere in this schedule or in any other schedule.
101 Metal, alloys, metal powders including metal pastes of all types and grades and metals scraps other than those falling under 'declared goods'
102 Micro cellular rubber
103 Milk products including condensed milk, skimmed milk powder, ghee, cheese, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed, lassi, butter milk, separated milk and flavored milk in packed form
104 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof
105 Motor coolant, solvent oil and transformer oil
106 Motor, operated electrically or otherwise, and pump operated with or without motor including spare parts, components and accessories of such motor and pump
107 Motor vehicles, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis on motor vehicles and bodies built on motor vessels, components, spare parts and accessories thereof
108 Musical instruments, electrical and electronic
109 Naphtha
110 Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule
111 (i) Fruit Jams, Jelly, Pickles, Marmalades Fruit Squash, Paste, Fruit Drink and Fruit Juice (whether in sealed containers or otherwise), (ii) Non-alcoholic beverages and their powders, concentrates and tablets including (a) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (b) fruit cordial, (c) soft drinks, (d) health drinks of all varieties, (e) other non-alcoholic beverages including juices of all types, not falling under any other entry in this schedule or in any other schedule.
112 Office machines, equipments and apparatuses including franking, address-printing, tabulating, calculating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses, parts and accessories thereof, paper pins, pen stands, pencil lead, permanent markers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs.
113 Omitted w.e.f. 1.04.2008
114 Paints, lacquers, polishes and enamels not otherwise specified in this schedule , including powder paints, stiff paste paints and liquid paints (ii) colours (iii) pigments, including water pigments and leather finishes (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints (v) varnishes, French polish, bituminous and coal-tar blacks, (vI Cellulose lacquers, nitro-cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms (vii) Turpentine oil, bale-oil, white oil, (viii) Diluents and thinners including natural and synthetic drying and semi drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whale oil and tung oil, (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like, (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as paint brushes, paint removers and stainers of all kinds and the like.
115 Pan masala, pan chutney, scented supari and the like
116 paper envelopes whether printed or not, except those used for stationery purposes, paper cups, pulp moulded products such as eggs tray and other paper products
117 Perambulator including push chair for babies, and spare parts, accessories and components thereof
118 Petrochemicals other than industrial inputs
119 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp album, photo frames, photo mounts and other parts and accessories required for use therewith.
120 Plaster of paris
121 Playing cards of every description
122 Plywood laminated and decorative sheets, veneer plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood (ii) All other non-soft boards or insulating material made of any other material other than wood
123 Pollution control equipment, namely:- (i) Water pollution control equipments__ Coarse screen/micro screen (stainless steel/mild steel) , Rotary screen/comminutor (stainless steel/detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators/ floating aerators and accessories, diffuses of all types for supply of air, in liquid waste treatment, radial arms and accessories for trickling filters, demineraliser for effluent treatment , synthetic packing media for trickling filters, packed bed columns/towers for effluent treatment, headers and laterals with accessories for trickling filters, digestors, gas meters and electrical heaters for digestors, gas holding tanks for digestors, pollution control equipment_ (ii) instrumentation__ B Oc incubator, C Oc apparatus, ion analyser, (iii) Air pollution control equipment__ filters ( fabric filters, bag filters, vacuum filters), electrostatic precipitators, cyclones, wet scrubbers)
124 Power driven pump for liquids and liquid elevators, whether or not fitted with a measuring device excluding centrifugal pumps monoblock pump sets, submersible pumps and parts and acessories which are actually adapted for use with pumps and valves
125 Power factors and shunt capacitors of all kinds
126 Rain coat, tarpaulin, tarpaulin cloth, canvas cloth, cotton coated fabric (CCF) and products of waterproof cloth, rexine and PVC cloth
127 Rough Synthetic gem boules
128 RTS grills
129 Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this schedule or in any other schedule
130 Saccharine
131 Omitted w.e.f. 01-04-2013
132 Sanitary towels, sanitary napkins, beltless napkins and tampons baby diapers, baby nappies, disposable diapers
133 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments
134 Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion and hair comb
135 Shoe polish including shoe wax, cream and whitener
136 Omitted w.e.f. 01-07-2016
137 Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof
138 Soya milk
139 Spriulina products and other supplemental diet products in the form of pills, powders, capsules.
140 Stainless steel products
141 Strong room or vault doors and ventilators, armoured or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers ad locker cabinets
142 Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtains backgrounds.
143 Suit cases, brief cases, attaché cases, dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and vanity boxes
144 Synthetic gems
145 Tailoring materials, namely needles, scissors, hooks buttons, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button/stars, zip fasteners, zippers, cuff links, crochet hooks
146 Tanning barks
147 Telecommunication apparatus and ribbons used therewith not falling under any other entry in this schedule or in any other schedule.
148 Television sets and component parts and accessories thereof
149 Timber Explanation: Timber includes all kinds of wood, standing trees, logs, planks, rafters or any size or variety other than those coming under any specific entry in this schedule or in any other schedule
150 Tooth paste, tooth powder ( whether medicated or not) tooth brush and other dentifrices, mouth washes and deodorants
151 Torch light and bulbs
152 Transport equipments other than those specifically mentioned in this schedule
153 Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts
154 Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel-chairs, flaps
155 Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated containers, flasks and vessels including thermoses, thermic jugs, ice buckets or boxes, tin and receptacles to keep food or beverages or other articles, hot or cold and components and accessories thereof.
156 Omitted w.e.f. 03-02-2017
157 Watches, clocks, time-pieces ( whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps
158 Water-distilled water, medicinal water, ionic water, battery water, de-mineralized water
159 Water filter of all varieties and descriptions
160 Water proofing, damp proofing and weather proofing compounds
161 161. (i). Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash basins, wash basin pedestals, taps;

(ii) Pipes of all varieties (excluding those falling in the category of declared goods under section 14 of the CST Act. 1956);

(iii). Pipe fittings (excluding those falling .... Ibid), and

(iv) Bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used In connection with drainage and sewerage disposables, parts and accessories thereof Including chrome plates (CP) accessories

162 Wireless reception instruments and apparatus, transistor radio, radio, radiograms and transistors and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are used exclusively in such instruments and apparatus
163 Yeast-fresh, dried or compressed, yeast extract-paste or powder and yeast cell wall
164  
165 Items not covered in any other Schedule (excluding those covered by the Jammu and Kashmir General Sales Tax Act, 1962) .