In exercise of the powers, conferred by sections 16 and 17 of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that the entry 56 of Schedule "A" of the said Act shall be substituted by the following; namely:-

"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, and made ups not specified in tax schedule but excluding bed sheets, bed covers and pillow covers."

By order of the Government of Jammu and Kashmir

Sd/-

(B. B. Vyas), IAS,

Principal Secretary to Government

Finance Department