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", "D-l" and "D-ll" of the said Act shall be amended as under:

1. In Schedule "A": -

(i) after entry 1-A, the following shall be inserted as entry 1-B.

"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";

(ii) Entry 14-A, shall be recast as under:-

"14-A. Dhoop, guggal dhoop, agarbati and havan samagri (whether sold in packed or loose form)".;

(iii) Entry 24, shall be recast as under;

"24. Gur, Jaggery and Honey".;

(iv) after entry 27, the following shall be inserted as entry 27-A.

"27-A. Idols made of any type of clay or stone (other than precious stone)."

(v) Entry appearing at S. No. 34 shall continue to be in Schedule "A" till 31.03.2014.

(vi) Entries 54 and 55 shall be substituted by the following:-

"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. walnuts and kernals 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 but excluding bed sheets, bed covers and pillow covers.";

"57. Raw wool including raw wool tops and pashmina wool."

2 In Schedule "C"

(i) The word, "Aam Papad" appearing in entry 8 shall be omitted

(ii) Entry 18, shall be recast as under,-

"18. bed sheets, bed covers, pillow covers, blankets, covers for quilts and blankets, durries, table cloth, table covers, mufflers, bed spreads, pillow case, pillow slips, floor coverings, spread sheets, masnads and dastarkhwan" ;

(iii) After Entry 39, the following shall be inserted as Entry 39-A.-

"39-A. Compact Fluorescent Lamps ( CFLs)".

(iv) After entry 43, the following shall be inserted as entry 43-A.-

"43-A. Fresh cooked food items sold by the hotels, restaurants, food joints, Dhabas etc";

(v) Entry 66 shall be omitted.

(vi) Entry 72 shall be omitted.

(vii) Entry 100 shall be omitted.

(viii) After entry 116, the following shall be inserted as entry 116-A.-

"116-A. Saffron"

ix) Entry 129 shall be recast as under: -

"129. Toys excluding electronic and electrical toys."

(x) Entry 130 shall be recast as under: -

"130. Tractors, threshers, tillers, harvesters and attachments and parts thereof, except for those specified in entry no. 1-B of Schedule-A".

(xi) Entry 137 shall be omitted.

3. In Schedule D-I

(i) Entry 26 shall be recast as under:-

"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).

(ii) In Entry 39, between the words 'bubble gum' and 'and the like' the words "Aam candy and Aam papad." shall be inserted.

(iii) Entry 40 shall be recast as under:-

"40.Beverages other than liquor"

(iv) Entry 45 shall be recast as under: -

"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."

(v) Entry 54 shall be recast as under:-

"54. Electronic toys and electrical toys".

(vi) In Entry 62, the word "Durries" shall be deleted.

(vii) Entry 131 shall be omitted.

(viii) In Entry 161, after the word, "Taps" and before the word "Pipe fittings", the words "Pipes of all varieties" shall be inserted.

4. In Schedule D-ll, the figure "30%" shall be substituted by the figure "40%".

This notification shall come into force w.e.f 01.04.2013.

By order of the Government of Jammu and Kashmir

Sd/-

(B. B. Vyas), IAS,

Principal Secretary to Government

Finance Department