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The Jammu and Kashmir Value Added Tax Act, 2005.
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NOTIFICATION NO. SRO 131 ET-Estt/43/2003-III, Dated 28th APRIL, 2005

In exercise of the powers conferred by section 17 of the Jammu & Kashmir Value Added Tax Act, 2005, the Government hereby direct that Schedule annexed to the said Act shall be substituted by the Schedule annexed to this notification.

The notification shall come into force w.e.f. 01.05.2005.

SCHEDULE A

Section 16 (2)

Commodities under VAT ( 0 %)

S.No Description
1 Agricultural implements manually operated or animal driven
2 Aids& implements used by handicapped persons.
3 All bangles (except those made of precious metals)
4 All khadi garments/goods and made-ups
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
6 Betel leaves
7 Books, periodicals and journals including maps, charts and globe
8 Bread (branded or otherwise)
9 Charcoal
10 Coarse grains
11 Condoms and contraceptives
12 Cotton & silk yarn in hank
13 Charkha, Amber Charkha , Handlooms, Handloom fabrics and Gandhi Topi
14 Curd, lassi, butter milk & separated milk
15 Electrical energy
16 Earthen pot
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
22 Garlic & ginger
23 Goods taken under customs bond for re-export after manufacturing or otherwise.
24 Gur and jaggery
25 Human blood and blood plasma
26 Indigenous handmade musical instruments
27 Items covered by PDS (except kerosene)
28 Kumkum, bindi, alta & sindur
29 Meat , fish, prawn & other aquatic products when not cured or frozen, eggs, poultry and livestock .
30 Misri, Patasha as part of parshad (goods of local importance)
31 National flag
32 Organic Manure
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
35 Papad
36 Salt (branded or otherwise)
37 All Seeds other than oil seeds
38 Semen including frozen semen
39 Slates and slate pencils
40 Silk worm laying, cocoons and raw silk
41 Sugar, tobacco, textiles.
42 Tender green coconut
43 Toddy, neera and arak
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 (goods of local importance)
51 Singhada (goods of local importance)
52 Coconut in shell and separated kernel of coconut other than kopra (goods of local importance)
53 Handicraft items viz. papier machie articles, handmade Kashmiri, Ladakhi or Basohli shawls whether kani, embroidered or not, namda, gabba, chain stitch, copper/silver filigree, crewel, wood carving except furniture , Basohli and Ladakhi paintings , Phulkari, Ladakhi shoes and tanka paintings, zari embroidered cloth and tapestry (goods of local importance)
54 Items covered by Jammu and Kashmir General Sales Tax Act, 1962

SCHEDULE B

Section 16 (2)

Commodities under special rate of 1% under VAT

S.No Description
1 Gold, platinum and silver ornaments
2 Precious stones
3 Bullions

SCHEDULE C

Section 16 (2)

    Commodities to be taxed at 4 % under VAT

S.No Description
1 Acids
2 ACSR
3 Agricultural implements not operated manually or not driven by animals
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 All processed fruit, vegetables etc including fruit jams, jelly, pickles, fruit squash, paste, fruit drink and fruit juice ( whether in sealed containers or otherwise)
9 All type of yarn other than cotton and silk yarn in hank & sewing thread
10 All utensils including pressure cookers/pans except utensils made of precious metals
11 Aluminium and its alloys
12 Arecanut powder and betel nut
13 Articles made of rolled gold and imitation gold
14 Bagasse
15 Bamboo
16 Basic Chromium sulphate, Sodium bichromate
17 Bearings
18 Bed sheet, pillow cover and other made- ups
19 Beedi leaves
20 Beltings
21 Bi-cycles, tri-cycles, tyres and tubes thereof , cycle rickshaws and parts
22 Bio-fertilizers and micro nutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides and weedicides.
23 Biomas briquettes
24 Bitumen
25 Bone meal
26 Buckets made of iron and steel, aluminium, plastic or other materials (except precious materials )
27 Bulk drugs
28 Candles
29 Capital goods
30 Castings
31 Castor oil
32 Caustic soda, caustic potash , soda ash
33 Centrifugal & monobolic & submersible pumps and parts thereof
34 Coal
35 Coal tar
36 Coffee beans and seeds, cocoa pod, green tea leaf & chicory
37 Chemical fertilizers and pesticides
38 Clay including fire clay, fine china clay and ball clay
39 Coir and Coir products excluding Coir mattresses
40 Comb
41 Computer stationery
42 Cotton & Cotton waste
43 Cottage cheese
44 Crucibles
45 Cups and glasses of paper and plastic
46 Declared goods
47 Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of I.P grade
48 Dyes, acid dyes, basic dyes
49 Edible oils and oil cake
50 Edible variety of rub gur
51 Electrodes and welding rods
52 Exercise books, graph books and laboratory note-book
53 Embroidery or Zari articles, that is to say, _ Imi, Zari ,Kasab ,Saima, Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass bead , Badla
54 Ferrous and non-ferrous metals and alloys, non-metals, such as copper, zinc and extrusions thereof
55 Feeding bottles and nipples
56 Fibres of all types and fibre waste
57 Fly ash
58 Fried and roasted gram
59 Hand pumps and spare parts.
58 Havan samagri including dhoop, agarbati
59 Herb, bark, dry plant, dry root commonly known as jadi booti and dry flower
60 Hides, Skins and animal hair
61 Hing (Asafoetida)
62 Honey
63 Hose pipes and fittings thereof
64 Hosiery goods
65 Husk and bran of cereals
66 Ice
67 Imitation Jewellery
68 Incense sticks commonly known as Agarbati, Dhupkathi or dhupbati
69 Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres))
70 Industrial inputs , packing materials and I.T. products (as per list attached) Computers , telephones and parts thereof, teleprinter and wireless equipments and parts thereof.
71 Insulators
72 Katha
73 Kerosene lamp/lanterns, petromax, glass chimney
74 Khandsari
75 Khoya/ khoa
76 Knitting wool and raw wool
77 Latex, dry ribbed
78 Leaf plates and cups
79 Lignite
80 Lime, Lime stone, clinker and dolomite
81 Linear alkyl benezene, L.A.B Sulphonic acid . Alfa olefin sulphonate
82 Maize gluten, maize germ and oil, glucose D
83 Medical equipment/ devices and implants
84 Mixed PVC stabilizer
85 Moulded plastic footwear, hawai chapals and straps thereof
86 Mumuralu, pelalu, atukulu. puffed rice, muri
87 Napa Slabs (Rough flooring stones) and Shahabad stone
88 Newars
89 Non.machanised boats used by fishermen for fishing
90 Nuts, bolts, screws and fastners
91 Oil cake
92 Oil seeds
93 Ores and minerals
* 94 Paddy, rice, wheat, pulses, flour, atta ,maida, suji and besan
95 Paper , paper board and newsprint
96 Paraffin wax
97 PDS Kerosene
98 Pipes of all varieties including fittings thereof
99 Pizza bread
100 Plastic footwear
101 Plastic granules, plastic powder and master batches
102 Polyster and staple fibre yarn
103 Porridge
104 Printed materials including diary and calendar
105 Printing ink excluding toner and cartridges
106 Processed meat, poultry and fish
107 Pulp of bamboo, wood and paper
108 Railway wagons, engines, coaches and parts thereof
109 Readymade garments
110 Refractory monolithic
111 Renewable energy devices and spare parts
112 Rice bran
113 River sand
114 Rubber, raw rubber
115 Safety matches
116 Sewing machine and its accessories
117 Ship and other water vessels
118 Silk fabrics (subject to abolition of rental agreement) excluding handloom silks
119 Skimmed milk powder and UHT milk
120 Solvent oils other than organic solvent oil
121 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies
122 Sports goods excluding apparels and footwear
123 Stainless steel sheets
124 Starch
125 Tamarind seed and powder
126 Tea
127 Tools
128 Toys excluding electronic toys
129 Tractors, threshers, harvesters and attachments and parts thereof
130 Transformers
131 Transmission towers
132 Umbrella except garden umbrella
133 Vanaspati (Hydrogenated Vegetable Oil)
134 Vegetable oil including gingili oil and bran oil
135 Wet dates
136 Wooden crates
137 Writing ink
138 Writing instruments, geometry boxes, color boxes, crayons and pencil sharpners
139 All other goods of local importance not notified as tax free goods.

LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS

4% Rate items

Entry No. 56 of Schedule C

S.No Description
1 Animal (including fish) fats, oils, crude, refined or purified.
2 Glycerol, crude, glycerol waters and glycerol lyes.
3 Vegetable waxes (other than triglycerides), bees wax, other insect waxes and spermaceti, whether or not refined or coloured.
4 Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vaccum or in inert gas.
5 Liquid glucose (non-medicinal)
6 Denatured ethyl alcohol of any strength.
7 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20%
8 Copper ores and concentrates.
9 Nickel ores and concentrates.
10 Cobalt ores and concentrates.
11 Aluminium ores and concentrates.
12 Lead ores and concentrates.
13 Zinc ores and concentrates.
14 Tin ores and concentrates.
15 Chromium ores and concentrates.
16 Tungsten ores and concentrates.
17 Uranium or thorium ores and concentrates.
18 Molybdenum ores and concentrates.
19 Titanium ores and concentrates.
20 Niobium, tantalum, vanadium or zirconium ores and concentrates.
21 Precious metal ores and concentrates.
22 Other ores and concentrates.
23 Granulated slag (slag sand) from manufacturing of iron or steel.
24 Benzole.
25 Toluole.
26 Xylole.
27 Napthalene.
28 Phenols
29 Creosole oils.
30 Normal paraffin
31 Butadine
32 Bitumen
33 Flurine, chlorine, bromine and iodine.
34 Sulphur, sublimed or precipitated; colloidal sulphur.
35 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).
36 Hydrogen, rare gases, other non-metal
37 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury
38 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
39 Sulphuric acid and anhydrides thereof; Oleum
40 Nitric acid, Sulphonitric acids.
41 Diphosphorous penataoxide; phosphoric acid and polyphosphoric acids.
42 Oxides of boron; boric acids.
43 Halides and halide oxides of non-metals.
44 Sulphides of non-metals; commercial phosphorus trisulphide.
45 Ammonia, anhydrous or in aqueous solution.
46 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.
47 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
48 Aluminium hydroxide.
49 Chromium oxides and hydroxides.
50 Manganese oxides.
51 Iron oxides and hydroxides.
52 Cobalt oxides and hydroxides, commercial cobalt oxides.
53 Titanium oxide.
54 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.
55 Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts.
56 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.
57 Chlorates and perchlorates; Bromates and Perbromates; iodates and periodates.
58 Sulphides; Polysulphides.
59 Dithionites and sulphoxylates.
60 Sulphites; thiosulphates
61 Copper sulphate.
62 Nitrites; nitrates.
63 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.
64 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonates containing ammonium carbamate.
65 Cyanides, cyanide oxides and complex cyanides.
66 Fulminates, cyanates and thiocyanates.
67 Borates; peroxoborates (perborates).
68 Sodium dischromate.
69 Potasium dischromate.
70 Radioactive chemical elements and ratioactive isotopes (including the fissile chemical elements and isotopes) and compounds.
71 Isotopes other than those of heading No: 70, compounds, inorganic or organic of such isotpoes.
72 Compounds, inorganic or organic, or rare earth metals, of yttrium or of scandium or of mixtures of these metals.
73 Phosphides, whether or not chemically defined, excluding ferrophosphorus.
74 Calcium carbide
75 Ethylene, Propylene
76 Cyclic Hydrocarbons.
77 Halogenated derivatives of Hydrocarbons.
78 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.
79 Mithanol
80 Di-Ethylene Glycol, Mono Ethylene Glycol, Tri-Ethylene Glycol, Ethylene Glycol, Heavy Ethylene Glycol
81 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.
82 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.
83 Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives.
84 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives.
85 Ethylene Oxide
86 Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives.
87 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
88 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of S. No. 87
89 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives.
90 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids.
91 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated derivatives.
92 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphnated, nitrated or nitrosated derivatives.
93 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.
94 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.
95 Amine-function compounds.
96 Oxygen-function amino-compounds.
97 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
98 Carboxyamide-function compounds; amide-function compounds of carbonic acid.
99 Carboxyamide-function compound (including saccharin and its salts) and imine-function compounds.
100 Nitrile-function compounds.
101 Diazo-, azo- or azoxy-compounds.
102 Organic derivatives of hydrazine or of hydroxylamine.
103 Organo-sulphur compounds.
104 Ethylene diamine tetra acetic acid, nitrillo triacetic acid and their derivatives.
105 Heterocyclic compounds with oxygen heteroatom(s) only.
106 Heterocyclic compounds with nitrogen heteroatom(s) only.
107 Nucleic acids and their salts, other heterocyclic compounds.
108 Sulphonamides.
109 Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives.
110 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.
111 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
112 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
113 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations based on colouring matter or vegetable or animal origin.
114 Synthetic organic colouring mater, whether or not chemically defined; preparations based on synthetic organic colouring matter.
115 Colour lakes; preparations based on colour lakes.
116 Glass frit and other glass, in the form of powder, granules or flakes.
117 Prepaed driers
118 Printing ink whether concentrated or solid.
119 Casein, caseinates and other casein derivatives, casein glues.
120 Enzymes; prepared enzymes not elsewhere specified or included.
121 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes.
122 Activated carbon, activated natural mineral products, animal black, including spent animal black.
123 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates.
124 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.
125 Wood tar; wood tar oils; wood creosote; wood naphtha, vegetable pitch; brewere pitch and similar preparations based on rosin acids.
126 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations, textile, paper.
127 Prepared rubber accelerators; compounded plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising.
128 Reducers and blanket wash/roller wash used in the printing industry.
129 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.
130 Mixed alkylbenzenes and mixed alkylnaphthalenes.
131 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.
132 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
133 Retarders used in the printing industry.
134 LLDPE/LDPE
135 HDPE
136 Polymers of propylene in primary forms.
137 PVC
138 Acrylic polymers in primary forms.
139 Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallylesters and polyesters.
140 Polyethylene Terephthalate Chips
141 Polyamides in primary forms.
142 Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms.
143 Silicones in primary forms.
144 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones.
145 Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified in primary forms.
146 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical)
147 Ion-exchangers based on polymers in primary forms.
148 Self-adhesive plates, sheets, film, strip of plastic whether or not in rolls.
149 Flexible plain films
150 Articles for packing of goods, of plastics; namely boxes, cases, crates, containers, carboys, bottles, jerry cans and stoppers, lids, caps
151 Natural rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips.
152 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip; mixtures of any products.
153 Reclaimed rubber in primary forms or in plates, sheets or strips.
154 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip, other than unvulcanised rubber
155 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials.
156 Cartons (including flattened or folded cartons), boxes (including flattened or folded boxes), cases, bags packing containers.
157 Paper printed labels and paperboard printed labels.
158 Paper self-adhesive tape and printed wrappers used for packing.
159 Partially Oriented Yarn, Polyester Texturised Yarn and waste thereof
160 Polyester Staple Fibre, Polyester Staple Fibre Fill
161 Polyester Staple fibre waste
162 Sacks and bags, of a kind used for the packing of goods, of jute or of other textile based fibres.
163 Carboys, bottles, jars, phials of glass, of a kind used for the packing goods; stoppers, lids and other closures of glass.
164 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals.
165 Zippers
166 Word processing machines, electronic typewriters
167 Microphones, multimedia speakers, headphones etc.
168 Telephone answering machines
169 Prepared unrecorded media for sound recording
170 IT Software or any media
171 Transmission apparatus other than apparatus for radio or T.V. broadcasting
172 Radio communication receivers, radio pagers
173 Aerials, antennas and parts
174 LCD panels, LED panels and parts
175 Electrical capacitors, fixed variable and parts
176 Electronic calculators
177 Electrical resistors
178 Printed cicruits
179 Switches, connectors, relays for upto 5 amps
180 DATA/graphic display tubes, other than picture tubes and parts
181 Diodes, transistors and similar semi-conductor devices
182 Electronic integrated circuits and micro assemblies
183 Signal generators and parts
184 Optical fibre cables
185 Optical fibre and optical fibre bundles, high voltage cables, PVC or XLPE insulated wires and cables, gelly fill cables.
186 Liquid crystal devices, flat panel display devices and parts
187 Computer systems and peripherals, electronic diaries
188 Cathode ray oscilloscopes, spectrum analysers, signal and analysers
189 Parts and accessories of HSN 84m 69, 84 70 & 84, 71
190 D C micromotors, stepper motors of 37.5 watts
191 Parts of HSN 85.01
192 Uninterrupted power supply
193 Permanent magnets and articles
194 Electrical apparatus for line telephony or line telegraphy

Schedule D

Section 16 ( 2)

Commodities to be taxed at the Rate of 12.5% 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, cupboard fresheners and deodorizers, whether odourless or with odour
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 Baby and adult diapers
18 Bakery products including biscuits of all varieties, cakes, pastries, pizza- breads, other than those specified in any other schedule
19 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionary and ice creams
20 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods
21 Bed, pillows , quilts made of cotton or silk and cushion mattresses.
22 Binoculars, monocular, opera glasses, optical telescope, astronomical instruments, microscopes and optical lenses other than lenses for spectacles.
23 Blasting gun powder and other mechanical explosive
24 Bleaching powder of all varieties and descriptions
25 Boards such as planner boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards
26 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof.
27 Cables of all types, other than those specifically included in this schedule or in any other schedule.
28 Casurina, Eucalyptus timber
29 Cement including white cement and their substitutes and cement concrete mixture
30 Chinaware, porcelain ware and stoneware articles
31 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filters and hookah
32 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
33 Citronella oil
34 Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, poker, office files of all kinds, paper cutter, black board, black board dusters
35 Coconut products ( other than sweets and confectionery and those specifically included under any other item in this Schedule)
36 Coffee powder including French coffee and coffee drink
37 Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels
38 Computer cleaning kit
39 Conduit pipes and its fittings
40 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 and the like.
41 Cooked food including beverages other than liquor, served in, or supplied from, any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house
42 Cooking gas other than those specified elsewhere
43 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
44 CP accessories
45 Cushion, mattress, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam
46 Deccan hemp products other than deccan hemp fibre
47 Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids
48 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient
49 Diesel locomotive and parts and accessories thereof
50 Doors, windows, ventilators, partitions, stands, ladders, etc, made of any materials
51 Dry fruits, nuts, and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this Schedule
52 Duplicating machines, photo copying machines, reprographic copiers including roneomachies, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith
53 Electric motor, spare parts and accessories
54 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
55 Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, inverters, 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, general lighting system ( GLS) lamps, bulbs, 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.
56 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 and CDs, 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.
57 Electronic toys
58 Electroplated nickel, chromium silver or german silver goods
59 Empty gas cylinders
60 Fax machines and their parts and accessories
61 Fiberglass sheets and articles made of fibre glass other than those specifically included in this schedule or in any other schedule
62 Fire fighting equipments and devices
63 Fire works including coloured matches
64 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
65 Floor covering, that is to say, (i) Carpet, durries, 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
66 Foam rubber products, plastic foam products, or other synthetic foam products of every description including: (i) sheets, (ii) cushions (iii) Pillows and (iv) mattresses
67 Food- (i) Ready to serve foods and food preparations including instant foods, chatnis, sauces, marmalades, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn, (ii) sweets made of groundnuts, gingelly, (iii) fried, roasted or salted kernels, (iv) semi-cooked or semi processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes (v) food colours, essences of all kinds and powders or tablets used for making food preparations
68 Footwear excluding plastic footwear
69 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.
70 Fur, skins with fur, and articles made of fur, skin and leather
71 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
72 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
73 Garden and beach umbrellas and parts thereof
74 Garnet sand
75 Gas Cylinders, gas stove, burners and other accessories thereof
76 Gases, liquefied or not, other than those specifically mentioned in this schedule or in any other schedule
77 Glass and glassware other than those specified elsewhere in this schedule or in any other schedule
78 Glycerin
79 Hair- (i) Human hair, (ii) Wigs
80 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
81 Handlooms Machinery and parts and accessories thereof
82 Helmets
83 Hollow polyester fibre
84 Instant tea and instant coffee
85 Insulated flexible air ducts made of PVC or other materials
86 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this schedule.
87 Ivory, rosewood and sandalwood articles
88 Jute-cum-polypropylene coverings
89 Key chains and key holders
90 Kitchenware including crockery, cutlery, non stick wares, heat resistant cookware, casseroles, pressure stoves, gas stoves
91 Laboratory reagents, disinfectants
92 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam
93 Leather goods
94 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam
95 Light roofing sheets ( obtained by immersing paper mat in bitumen)
96 Lighters of all kinds including spark lighters
97 Liquefied petroleum gas
98 Locks, padlocks and keys ( all kinds)
99 Low Sulphur heavy stock ( LSHS)
100 Lubricants
101 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
102 Maize products that is to say,liquid glucose, dextrose, monohydrate, malto dextrine, hydrol corn steep liquor
103 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
104 Menthol
105 Mercury
106 Metallic products other than those specified elsewhere in this Schedule or in any other schedule,
107 Metal, alloys, metal powders including metal pastes of all types and grades and metals scraps other than those falling under 'declared goods'
108 Micro cellular rubber
109 Milk products including condensed milk, skimmed milk powder, ghee, cheese, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed
110 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof
111 Motor coolant, solvent oil and transformer oil
112 Motor, operated electrically or otherwise, and pump operated with or without motor including spare parts, components and accessories of such motor and pump
113 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
114 Musical instruments, electrical and electronic
115 Naphtha
116 Natural & synthetic essential oils not elsewhere specified in this schedule or in any other schedule
117 Non-alcoholic beverages and their powders, concentrates and tablets including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) soft drinks, (iii) health drinks of all varieties (iv) other non-alcoholic beverages, not falling under any other entry in this schedule or in any other schedule
118 Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses, paper pins, pen stands, pencil lead, pencil sharpeners, permanent markers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs.
119 Optical goods, that is to say,- spectacles, sun glasses, goggles, lenses and frames including attachments, parts and accessories thereof and lens care solution
120 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.
121 Pan masala, pan chutney, scented supari and the like
122 Paper envelopes whether printed or not, paper cups, pulp moulded products such as eggs tray and other paper products
123 Perambulator including push chair for babies, and spare parts, accessories and components thereof
124 Petrochemicals other than industrial inputs
125 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including x-ray films and film packs and plates, x-ray machine, scanners, medical imaging equipments, 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.
126 Plaster of paris
127 Playing cards of every description
128 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
129 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)
130 Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding centrifugal pumps, monoblock pump sets, submersible pumps and parts and accessories which are actually adapted for use with pumps and valves.
131 Power factors and shunt capacitors of all kinds
132 Rain coat, tarpaulin and products of waterproof cloth, rexine and PVC cloth
133 Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts
134 Rough Synthetic gem boules
135 RTS grills
136 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
137 Saccharine
138 Saffron
139 Sanitary towels, sanitary napkins, beltless napkins and tampons baby diapers, baby nappies, disposable diapers
140 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments, and mechanical instruments
141 Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion and hair comb
142 Shoe polish including shoe wax, cream and whitener
143 Silverware
144 Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof
145 Soya milk
146 Spriulina products and other supplemental diet products in the form of pills, powders, capsules.
147 Stainless steel products
148 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
149 Studio backgrounds including lighting control reflectors, tri-reflector, modifiers, backgrounds, curtains backgrounds.
150 Suit cases, brief cases, attaché cases, dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and vanity boxes
151 Synthetic gems
152 Tabulating, calculating machines, parts and accessories thereof
153 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
154 Tanning barks
155 Telecommunication apparatus and ribbons used therewith not falling under any other entry in this schedule or in any other schedule.
156 Television sets and component parts and accessories thereof
157 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

157 Tooth paste, tooth powder ( whether medicated or not) tooth brush and other dentifrices, mouth washes and deodorants
158 Torch light and bulbs
159 Transport equipments other than those specifically mentioned in this schedule
160 Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts
161 Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheel-chairs, flaps
162 Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers 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
163 Vegetable, mineral and other preparations, tonics, food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid, pill, powder forms, whether prepared according to pharmacopial standards or otherwise, other than those specified elsewhere in this schedule
164 Vinegar
165 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
166 Water-distilled water, medicinal water, ionic water, battery water, de-mineralized water
167 Water filter of all varieties and descriptions
168 Water proofing, damp proofing and weather proofing compounds
169 Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash basins, wash basin pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof.
170 Welding rods
171 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
172 Writing boards
173 Yeast-fresh, dried or compressed, yeast extract-paste or powder and yeast cell wall
174 Items not covered in any other Schedule (excluding those covered by the Jammu and Kashmir General Sales Tax Act, 1962) .

SCHEDULE :E

Section 21(9) (iii)

Negative List of Items for Input Tax Credit

S.No Description
1 Civil Structures and immovable goods or properties
2 Building material used in construction activities
3 Vehicles of all types
4 Office Equipments
5 Furniture, fixture including electrical fixtures and fittings
6 Capital goods purchased prior to the appointed day (Date of commencement of VAT Act)