NOTIFICATION No. SRO 249 Dated 14th May, 2013

In exercise of the powers conferred by sections 16 and 17 of the Jammu and Kashmir Value Added fax Act, 2005. The Government hereby directs that Schedules "C" and "D-l" of the said Act shall be amended as under namely -

1 In Schedule "C"

Entry 18, shall be recast as under.

"18. (i) bed sheets, bed covers, pillow covers, blankets, covers for quilts and blankets, durries, table cloth, table covers, mufflers, bed spreads, pillow case, pillow slips ;

(ii) floor coverings made of cotton/linen excluding items of floor coverings figuring at entry 62 of schedule D-1, and

(iii) spread sheets, masnads and dastarkhwan."

3. In Schedule D-1

Entry 161 shall be recast as under.

"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".

By order of the Government of Jammu and Kashmir.

Sd-

(B. B. Vyas ), IAS.

Principal Secretary to Government

Finance Department