In exercise of the powers conferred by sections 16 and 17 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby directs that Schedules "A", "C" and "D" of the said Act shall be amended as under:

1 In Schedule A:

(i) After entry 6, the following shall be inserted as entry 6-A :

"6-A. Bio-fertilizers and micro nutrients"

(ii) After entry 9, the following shall be inserted as entry 9-A:

" 9-A. Chemical fertilizers"

(iii) After entry 10, the following shall be inserted as entry 10-A

"10-A Desk-top, laptop and palm-top computers, computer peripherals i.e pen drives, blank CDs, DVDs, memory cards, memory chips, headphones, computer cleaning kits, electronic diaries, keyboards, mouses and modems."

(iv) After entry 14-A, the following shall be inserted as entry 14-B.

"14-B. LPG for domestic use"

(v) After entry 15, the following shall be inserted as entry 15-A.

"15-A. Electric Blankets"

(vi) After entry 21, the following shall be inserted as entry 21-A".

"21-A. Fungicides"

(vii) Entry appearing at S. No: 34 shall continue to be in Schedule 'A' till 31-03-2013 and

(viii) After entry 40-A, the following shall be inserted as entry 40-B:

"40-B. Stationery items such as adhesives, gums, glues, adhesive solutions, gum pastes, lapping compounds, epoxies, resins, tapes, tags, markers, sealing wax, paper envelopes, pencils, crayons, highlighters, erasers, sharpeners, pencil boxes and takhti.

2. In Schedule C

(i) From Entry 22 the words "Bio-fertilizers and micro nutrients also" shall be omitted

(ii) Entry 38 shall be omitted

(iii) In Entry 73 the word "Computers" shall be omitted

(iv) From the list of Industrial inputs and IT Products under entry 73, the following shall be omitted-

a) Computer system and peripherals and Electronic diaries from sub- entry 187

b) DVD and CD from sub-entry 195 and

(v) From Entry 142 "Crayons and Pencil Sharpeners" shall be omitted.

3. In Schedule D-l

(i) Entries 37 and 41 shall be omitted and (ii) In entry 116, for the words "paper envelopes, whether printed or not", the words, "paper envelopes whether printed or not, except those used for stationery purposes." shall be substituted

4. In schedule D-ll, the figure "25%" shall be substituted by the figure "30%".

This notification shall come into force w.e.f 01-04-2012.

By Order of the Government of Jammu and Kashmir.

Sd/-

(Iqbal Khandey) IAS

Principal Secretary to Government

Finance Department.