In exercise of the powers, conferred by sections 16 and 17 of the Jammu and Kashmir Value Added Tax Act, 2005 and in supersession of notification SRO 469 of 2013 dated 14th November, 2013, the Government hereby direct that for entry 56 of Schedule "A" of the said Act shall be substituted, 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 Goods specified in entry 18 of Schedule "C".

By order of the Government of Jammu and Kashmir

Sd/-

(B. B. Vyas), IAS,

Principal Secretary to Government

Finance Department