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 Schedules "A" and "C" of the said Act shall be amended as under:

1. In Schedule "A":-

(I) After entry 1-B, the following shall be inserted as entry

1-C- "Hand pumps"

(II) for entry 5-A, the following entry shall be substituted:-

"Bee Colonies, Bee hives and Bee Wax".

(III) After entry 6-A, the following shall be inserted as entry 6-B:-

"Bone meal"

(Iv) After entry 32, the following shall be inserted as entry

32-A:- "Oil cake"

(v) Entry appearing at S. No. 34 shall continue to be In -Schedule "A" till 31.03.2015.

2. In Schedule "C":-

(I) Entry 25 shall be omitted.

(II) For entry 51, the following entry shall be substituted:-

"Edible Oils"

(III) Entry 61 shall be omitted.

(iv) After entry 119, the following shall be inserted as entry 119-A:-

"Machine embroidered shawls"

(v) In the "List of Industrial Inputs and I.T. Products" appearing at the end of Schedule C the words "Bees Wax" appearing In sub-entry 3, shall be omitted.

This notification shall come into force from 01-04-2014.

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department