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

SECTION 16(2)

Commodities to be taxed @ 30% under VAT

S.No. Description
1 Cigarettes, Cigars, Cigarillos, Cigarette and Cigar holders, Cigarette and Cigar cases, smoking pipes and pouched tobacco, Gutka and Beedis.