Ferdous AssociatesAdvocates Tax-Consultants

Value added Tax, income tax, central excise, Basic accounting, company law, MCA21Director General of foreign trade, trade marks and patents

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Jammu office; Bakshi Buildings, Moti Bazaar Jammu-TawiMobile 9419190932Ph; 2577938,

SRO 167, Dated 16 th June 05. SCHEDULE “A” Section 16(2) COMMODITIES UNDER VAT (0%) updated upto 31/03/2012

S. No.

Description

1 Agricultural Implements, manually operated or animal driven

1-A Agricultural Implements not operated manually or not driven by animals. .[vide SRO 147 dated 31st March 2010], transposed from entry at s. no 3 of schedule C.

1-B Agricultural implements including small tractors, power tillers, threshers, disc harrows, seed drills, etc, when purchased by the farmers through cash subsidies under the farm-mechanisation programme of the government. Inserted vide SRO 139 dated 28th March 2013

2 Aids and Implements used by Handicapped persons [further elaborated by commissioner commercial taxes vide his circular dated 24/06/2005 as 1. Wheel Chairs, 2. Crutches, 3, Try Cycle/Hand driven, 4. Hearing Aid, 5. Clippers, 6. Brail book (for blinds) 7. Stick for blinds, 8. Artificial limbs (upper/lower) 9. Eco frame back support, 10. Dorso Lumber Spinal Brace (jailor Brace), 11. Colostomy belt 6 wide, 12. Abdominal Belt, 13. Wheel Chair spare parts, i. W.C. Footrest, ii. WC Footrest with Bracket (each), iii. WC seat (Back/Bottom), iv. WC Extra cushion seal pad, v. WC small front wheels (8 dia bearings), vi. WC back side small wheel 5 dia bearings, vii. WC Big wheel with moulder typres bearings, viii. WC Big wheel molded tyre one picea, ix. WC Big wheel tyre old type/fixing (each), x. WC chair chipiya only, xi. Reginal WC arm rest long, xii. New WC Al. bracket with bearing, xiii. Commode Leg castor per pair, xiv. Extra elevated footrest.

3 All Bangles (except those made of precious metals)4 All Khadi Garments/goods and made ups [ khadi

garments mean articles made up of khadi only, it does not include hosiery and other furnishing items which are not made up of khadi, , the furnishing items and other made ups which are being sold at khadi out lets, but are not made up of khadi such as woolen carpets and other woolen articles are not covered under the said entry. Vide clarification no 33 dated

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27/7/05]4A Anar dana, banafsha, / guli banafsha, Guchhi/

Gushian2011.[vide SRO 147 dated 31st March 2010]5 Aquatic Feed, Poultry Feed and Cattle Feed including

Grass, Hay and Straw, supplement and Husks of Pulses concentrates and Additives and De-oiled Cake [ whet bran shall continue to be taxable @ 4% vide clarification no 37 dated 1/9/05 till sorted out with empowered committee]

5A Bee colonies and Bee hives2011vide SRO 147 dated 31st

March 20106 Betel Leaves

6-A Bio fertilizers and micro nutrients vide SRO 122 dated 31st march 2012

7 Books, Periodicals and Journals including, Maps, Charts and Globe

8 Bread (branded or otherwise)9 Charcoal10 Coarse Grains

10-A Desktop, laptop and palm top computers, computer peripherals i.e pendrives, blank CDs, DVDs, memory cards, memory chips, headphones, computer cleaning kits, electronic diaries, keyboards, mouses, modems, printers, monitors, storage discs, (hard discs ) computer software and web cams. Vide SRO 329 dated 9th October 2012

11 Condoms and Contraceptives11-A Cottage Cheese.[transposed from s. no 44 of schedule

C vide SRO 147 dated 31st March 2010]12 Cotton and Silk Yarn in hank13 Charkha, Amber Charkha, Handlooms, Handlooms

Fabrics and Gandhi Topi.14 Curd, Lassi, Butter Milk and Separated Milk [ sweet

flavored double toned milk packed in tetra pack or in bottle attracts tax @ 4% vide clarification no 6 of 2005 dated 19-5-05, sweet lassi packed in tetra pack @ 12.5 5 vide clarification supra.

14-A Dhoopp and agarbati.[transposed from s. no 44 of schedule C vide SRO 147 dated 31st March 2010].Entry 14 A is recast as Dhoop, guggual dhoop, agarbati and havan samagari (whether sold in packed or in loose form. Inserted vide SRO 139 dated 25th March 2013

14-B LPG for domestic use. Vide SRO 122 dated 31st March 2012

15 Electrical Energy 15-A Electric Blankets , vide SRO 122 dated 31st March 201216 Earthen Pot

16-A Feni and Femian17 Fire Wood except Casurina and Eucalyptus Timber18 Fresh Milk and Pasteurized Milk19 Fresh Plants, Saplings and Fresh Flowers20 Fishnet, Fishnet Fabrics and Fish Seeds

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21 Fresh Vegetables and Fruits22 Garlic and Ginger23 Goods taken under Customs Bond for Re-export after

manufacturing or otherwise24 Gur ,Jaggery and honey recast vide SRO 139 dated 28th

March 201325 Human Blood and Blood Plasma26 Indigenous Handmade Musical Instruments27 Items covered by PDS (except Kerosene)

27-A Idols made of any type of clay or stone (other than precious stone. Inserted vide SRO 139 dated 28th March 2013

28 Kumkum, Bindi, Alta and Sindur and Rakhi thread , entry recast vide SRO 78 dated 24th march w.e.f 01.04.2008.

29 Meat, Fish, Prawn and other Aquatic Products when not cured or frozen, Eggs, Poultry and Livestock

30 Misri, Batasha, Makhana, Phoolian as part of Parshad (Goods of local importance)

31 National Flag32 Organic Manure33 Non-Judicial Stamp Paper sold by Govt. Treasuries,

Postal items like Envelope, Postcard etc. sold by Govt. Rupee note and Cheques.

*34 Paddy, Rice, Wheat, Pulses, Flour, Atta, Maida, Suji and Besan.Entry 34 shall remain there upto 31.03.2011vide SRO 147 dated 31st March 2010, shall contine till 31/3/2013 Vide SRO 122 dated 31st March 2012

35 Papad, Waran36 Salt (branded or otherwise)37 All seeds other than Oil Seeds.38 Semen including Frozen Semen.39 Slates and Slate Pencils40 Silk Worm Laying, Cocoons and Raw Silk.

40-A Solar energy equipment including solar cookers, solar heaters, solar Dryers, soalr lantern and solar street lighting. 2011vide SRO 147 dated 31st March 2010

40-B Stationery items such as adhesives, gums, glues, adhesives solutions, gum pasts, lapping compounds, epoxies, resins, tapes, tags, markers, sealing was, paper envelopes, pencils, crayons, highlighters, erasers, sharpners, pencil boxes and takhties, Vide SRO 122 dated 31st March 2012

41 Sugar, textiles raw Tobacco, recast vide SRO 79 dated 24th march 2008 w.e.f 01/04/2008 [ embroidery cloth is not subjected to any stitching process, which would lend it the configuration of “ made-up” as such would qualify for being classified as a fabric and not liable for VAT.] vide clarification no 44 dated 01/12/2005.][ cotton coated fabric is placed as non taxable vide clarification no 45 dated

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01/12/2005]42 Tender Green Coconut43 Toddy, Neera and Arak.44 Water other than Aerated, Mineral Distilled, Medicinal,

Ionic, Battery, De-mineralized Water and Water sold in sealed container.

45 Bukhari (Goods of local importance)46 Loi (Goods of local importance)47 Pattu (Goods of local importance)48 Kangri (Goods of local importance)49 Quandakari (Goods of local importance)50 Willow wicker Products (goods of local importance)51 Singhada, Drayer/Seul/Bajar bung/ Shabudana/Samak

(Goods of local importance)52 Coconut in shell and separated kernel of coconut other

than kopra (Goods of local importance) copra if decleard goods taxed @ 4% vide clarification no 29 dated 22/7/05

53 Handicraft items viz. Paper Machie articles, Handmade Kashmiri, Ladakhi or Basoli Shawls whether Kani, Embroidered or not, Namda, Gabba, Chain Stitch, Copper/Silver Filigree, Crewel, Wood Carving except Furniture, Basoli and Ladakhi Paintings, Phulkari, Ladakhi shoes and Tanka Paintings, Zari Embroidered Cloth and Tapestry AND LOCALLY HANDMADE CARPETS INSERTED VIDE sro 79 dt 24/03/2008 ,(Goods of local importance). The items namda , Gabba deledted vide SRO 79 dated 24th March 2004 w.e.f 01/04/2008

54 Items covered by J&K General Sales Tax Act, 1962. (substituted by the following; items covered by Jammu and Kashmir General Sales Tax Act, 1962 and or the Motor spirit and diesel oil (taxation of Sales ) Act, Svt 2005 (1948 A.Ad.) Inserted vide SRO 139 dated 28th March 2013

55 Walnuts and kernels thereof Inserted vide SRO 139 dated 28th March 2013

56 Made ups i.e bags, purses, tea cozies, cushion covers, chairs/ sofa covers in which locally made crewel cloth, embroidered or chain stitch fabrics are used as the primary raw material but excluding bed sheets, bed covers and pillow covers. Vide SRO 139 dated 28th march 2013

57 Raw wool including raw wool tops and pashmina wool. Inserted vide SRO 139 dated 28th March 2013

Shall figure in 0% rate category only upto 31/03/2006, thereafter shall figure in 4% rate category.

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SCHEDULE “ B”Section 16 (2)

Commodities under special rate of 1% under VAT

S.No.

Description

1 Gold, Platinum and Silver ornaments.2 Precious Stones3 Bullions

SCHEDULE “ C”Section 16 (2)

Commodities to be taxed at 4 % under VAT.[the rate of tax on commodities shall be @ 5% except in

respect of goods of special importance as specified in section 14 of CST Act 1956 for which the rate of tax shall continue to @

4%, vide SRO 147 dated 31st March 2010]

S.No Description1 Acids2 ACSR3 .[transposed from s. no 3 of schedule C vide SRO 147

dated 31st March 2010]2011, to entry no 1-A of schedule A.

4 All Equipments for communications such as, Private Branch Exchange (PBX) & Electronic Private Automatic Branch Exchange (EPABX)

5 All Intangible Goods like Copyright, Patent, Rep. Licence.

6 All kinds of Bricks including Fly Ash Bricks, Refractory Bricks and Asphaltic Roofing Earthern Tiles

7 All Metal Castings.8 All processed Fruit, Vegetables etc. including Fruit

Jams, Jelly, Pickles, Marmalades Fruit Squash, Paste, Fruit Drink and Fruit Juice (whether in sealed containers or otherwise) Aam Papad [ murraba is a form of processed fruit is liable @ 4% vide clarification no 39 dated 19/9/2005.

9 All type of Yarn other than Cotton and Silk Yarn in hank & Sewing Thread

10 All Utensils including Pressure Cookers/Pans except Utensils made of precious metals.

11 Aluminum and its alloys.5

12 Arecanut Powder and Betel Nut.13 Articles made of Rolled Gold and Imitation Gold.14 Bagasse15 Bamboo16 Basic Chromium Sulphate, Sodium Bi-Chromate.17 Bearings18 Bed sheets, bed covers, pillow covers, blankets,

covers for quilts and blankets, durries, table cloth, table covers, mufflers, bed spreads, pillow cases, pillow slips, floor coverings, spread sheets, masnands and dastarkhawan. recast vide SRO 139 dated 28th March 2013 [Ladies suit pieces ready to stitch including duppattas , handkerchiefs, table mats, napkins etc taxed @ 4% vide clarification no 27 dated 18/7/05 . however plain cut pieces of clothes which has suffered excise duty or is being sold as sample pieces without any work on it and are not fit to stitch to make any made ups will not fall under this category hence 0 %]

19 Beedi Leaves20 Beltings21 Bi-cycles, Tri-Cycles, Tyres and Tubes thereof, Cycle

Rickshaws and parts thereof.22 Bio-fertilizers and Micro Nutrients, also Plant Growth

Promoters and Regulators, Herbicides, Rodenticides, Insecticides and Weedicides. ( Bio- fertilizers and micro nutrients also shall be omitted Vide SRO 122 dated 31st March 2012

23 Biomas Briquettes24 Bitumen25 Bone Meal26 Buckets made of Iron and Steel , Aluminum, Plastic or

other materials (except precious materials) Plastic Mugs and Basins [ buckets, tray, jug and mugs, @4% vide clarification no 32 dated 27/7/05.

27 Bulk Drugs 28 Candles29 Capital goods30 Carpets locally Handmade/Handloom31 Castings [ including C.I and G.I castings, vide

clarification no 22 dated 24/06/200632 Castor Oil33 Caustic Soda, Caustic Potash, Soda Ash, Sodium

Bicarbonate 34 Centrifugal and Monobolic and Submersible Pumps

and parts thereof35 Coal36 Coal Tar37 Coffee Beans and Seeds, Cocoa Pod, Green Tea Leaf

and Chicory38 Chemical Fertilizers and Pesticides

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39 Clay including Fire Clay, Fine China Clay and Ball Clay39 - A Compact fluorescent lamps (CFLs) vide SRO 139

dated 28th March 201340 Coir and Coir Products excluding Coir Mattresses

41 Combs/Hair Combs42 Computer Stationery43 Cotton and Cotton Waste

43 -A Fresh cooked food items sold by the hotels, restaurants, food joints, dhabas etc. Inserted vide SRO 139 dated 28th March 2013

44 Transposed to schedule A and shall be inserted as entry 11-A after entry no 11.[vide SRO 147 dated 31st

March 2010]45 Crucibles46 Cups and Glasses of Paper and Plastic47 Declared Goods48 Drugs and Medicines including Vaccines, Syringes

and Dressings, Medicated Ointments produced under Drugs Licence, Light Liquid Paraffin of I.P. Grade .magh kernel of seeds of cucumber , musk melon {khrboza) water melon {tarbooza) pumpkin {kadu} having medicinal value, gugul roll dhoop, kamal doga, harmal geijng hawan samgari items , psyllium husk commonly known as sat isabgol or chilka isabgol which is an ayurvedic preparation shall attract vat at 4% vide clarification no 4 of 2005 dated 27/05/2005]

49 Dry Apricots (Ladakhi)50 Dyes, Acid Dyes, Basic Dyes51 Edible Oils and Oil Cakes [ whet bran shall continue to be

taxable @ 4% vide clarification no 37 dated 1/9/05 till sorted out with empowered committee]

52 Edible variety of Rub Gur53 Electrodes and Welding Rods54 Exercise Books, Graph Books and Laboratory Note-

Books55 Embroidery or Zari Articles, that is to say, - Imi, Zari,

Kasab, Saima, Dabka, Chumki, Gota, Sitara, Naqsi, Kora, Glass Bead, Badla.[ embroidery and zari articles used as inputs for embroidery of clothes and zari works to be taxed @ 4 %, while as embroidery by local artisans is handicraft items made by local artisans will attract 0% tax] vide clarification no 35 dated 1/8/05

56 Ferrous and Non-Ferrous Metals and Alloys, Non-Metals, Such As Copper, Zinc and extrusions thereof [ small arms crushed brass scrap taxed @ 4% vide clarification no 28 dated 18/7/05.][ bullet scrap 9iron, lead, copper) is taxable @ 4% as all are ferrous and non ferrous metals and alloys and non metals such as copper and zinc are taxable @ 4% . vide clarification no 43 dated 01/12/05, while as plastic scrap is liable to tax @ 12.5% in terms of

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entry no 13 of schedule D, to notification SRO 167 dated June 16, 2005 vide clarification no 43 dated 01/12/2005]

57 Feeding Bottles and Nipples58 Fibers of all types and Fiber Waste59 Fly Ash60 Fried and Roasted Gram61 Hand Pumps and spare parts thereof62 Havan Samagri including , Dhupbati Dhoop, Agarbati,

transposed to s. no 14-A of schedule A .[ C vide SRO 147 dated 31st March 2010, hence 0% tax.

63 Herb, Bark, Dry Plant, Dry Root commonly known as Jadi Booti and Dry Flower

64 Hides, Skins and Animal Hair65 Hing (Asafoetida)66 Honey deleted vide SRO 139 dated 28th March 201367 Hose Pipes and fittings thereof68 Hosiery Goods.69 Husk and Brans of Cereals 70 Ice.71 Imitation Jewellery.72 Industrial cables (High Voltage Cables, Xlpe Cables,

Jelly Filled Cables, Optical Fibers). Omitted vide SRO 139 dated 28th March 2013

73 Industrial inputs, packing material and IT products as per list Attached, Computers, Telephones and parts thereof, Tele-printers and Wireless Equipments and parts thereof [ programmed CDs, blank CDs, CD mailer, floppies, floppy mailer, vide clarification no 17 dated 23/06/06] , word computers shall be omitted Vide SRO 122 dated 31st March 2012

73-A Inserted all other computer related items whch are not specified in schedules “A” and “D-1” vide SRO 329 dated 9th October 2013

74 Insulators75 Katha76 Kerosene Lamp/Lanterns, Petromax and Glass

Chimney.77 Khandsari78 Khoya/Khoa79 Knitting Wool and Raw Wool.80 Latex, Dry Ribbed.81 Leaf Plates and Cups.82 Lignite.83 Lime, Lime Stone, Clinker and Dolomite.84 Linear alkyl Benzene, L.A.B. Sulphonic Acid, Alfa

Olefin Sulphonate.85 Maize Gluten, Maize Germ and Oil and Maize products

like liquid Glucose, Malt dextrin, Hydrol Corn Steep Liquor, Glucose “D”, Dextrose Monohydrate or powder for food drink having Dextrose monohydrate as major ingredient

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86 Medical Equipment/Devices and Implants.[ surgical disposables, iv sets, iv canula, catheters of all sorts, ET tubes of all sorts, medical tubes, high pressure line and low pressure line of all sorts, gloves of all sorts, blood bags , transfer bags of all sorts, blood transfusion sets, blood donor sets , medical needles, vacutainers, spongeston, blood pressure apparatus, bp blades, ECG, EEG, ultra sonography jelly to be taxes at 4% vide clarification no 34 dated 30/7/2005.]

87 Mixed PVC Stabilizers.88 Molded Plastic Footwear, Hawai Chappels and Straps

thereof.89 Mumuralu, Pelalu, Atukulu Puffed Rice, Muri.90 Napa Slabs (Rough Flooring Stones) and Shahbad

Stone.91 Newars92 Non-mechanized boats used by fishermen for fishing.93 Nuts, Bolts, Screws, Nails and Fasteners.94 Oil seeds 95 Ores and Minerals *96 Paddy Rice, Wheat, Pulses, Flour, Atta, Maida Suji

And Besan. 97 Paper, Paper Board and Newsprint. Stencil paper

vide clarification 17 dt 23/06/05.98 Paraffin wax99 PDS Kerosene100 Pipes of all varieties including fittings thereof.

Omitted vide SRO 139 dated 28th March 2013101 Pizza Bread102 Plastic footwear103 Plastic Granules, Plastic Powder and Master Batches.104 Polyester and Staple Fibre Yarn.105 Porridge106 Printed Materials including Diary and Calendar.107 Printing Ink excluding Toner and Cartridges. [ printed

material such as account books, diary , calendar, race card, catalogues, greeting cards, invitation cards and cards for special occasion

108 Processed Meat, Poultry and Fish.109 Pulp of Bamboo, Wood and Paper.110 Railway Wagons, Engines, Coaches and parts thereof.111 Readymade Garments112 Refractory Monolithic113 Renewable Energy Devices and spare parts thereof114 River Sand115 Rubber, Raw Rubber.116 Safety Matches

116-A Saffron vide SRO 139 dated 28th March 2013117 Sewing Machine and its accessories 118 Ship and other Water Vessels.

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119 Silk fabrics (subject to abolition of Rental Agreement) excluding Handloom Silks. [However processed handloom silk which being a textile item is not vattable i.e 0% vide clarification no 36 dated 6/8/05

120 Skimmed Milk Power and UHT milk.121 Solvent Oils other than Organic Solvent Oil.122 Spices of all varieties and forms including Cumin

Seed, Aniseed, Turmeric , Pepper and Dry Chillies. [ chilles, haldi, tamarind, kali mirch, white pepper, zeera white, zeera black, und, illachi moti, illachi dana, illachi green, illaichi green dana, saunf, methre, dhania, javitri, jaiphal(nutmeg) ajwain, long (cloves) dalchini, magha, kalwanji, raw mustard and sarson, ambchoor (dry mango), methi patta, khaskhas, kachri, anardana, badian khatai, tamroo, curry powder and all types of garam masala have been put at 4% tax rate vide however hing has been put at 12.5% clarification No 1 dated 12/04/2005]

123 Sports Goods excluding Apparels and Footwear.124 Stainless Steel Sheets.125 Starch 126 Tamarind Seed and Powder.127 Tea 128 Tools 129 Toy excluding Electronic, and electric Toys. Recast

vide SRO 139 dated 28th March 2013130 Tractors, Thrashers, Tillers Harvesters and

attachments and parts thereof, except for those specified in entry no 1-B of schedule –A .Recast vide SRO 139 dated 28th March 2013

131 Transformers132 Transmission Towers 133 Umbrella except Garden Umbrella134 Vanaspati (Hydrogenated Vegetable Oil)135 Vegetable oil including Gingili Oil and Bran Oil. 136 Walnuts , Almonds & Kernels thereof137 Hand made or machine made Washing Soap except

Detergent Based entry recast vide SRO 79 dated 24th march 2008 w.e.f 01-04-08 omitted Inserted vide SRO 139 dated 28th March 2013

138 Wet Dates 139 Willow Clefts140 Wooden Crates.141 Writing ink.142 Writing Instruments, Geometry Boxes, Color Boxes,

Crayons & Pencil Sharpeners[ pencils, lead pencils, sketch pencils, sharpner, will be chargeable @ 4% vide clarification no 17 dated 23/06/2005], crayons and pencil sharpeners omitted Vide SRO 122 dated 31st March 2012

143 All other goods of local importance not notified as 10

tax free goods. 144 All such items previously covered under schedule-G

of SRO 137 dated 20-04-00 but not specified in any schedule of this notification. [ non conventional solar energy, flat plate sloar collectors, concentrating and type type solar collectors, solar cookers, solar water heater and systems, solar crop driers and systems, solar pump used on solar thermal and solar photovoltaic conversion, solar power generating system, solar photo voltaic modules and panels for water pumping applications vide clarification no 21 dated 34/06/06] religious pictures shall attract vat @ 4% vide clarification no 26 dated 14/7/2005. have been put into “0”category vide SRO 147 dated 31/2/2010 under S. No 40-A of schedule A to this sro.

145 Optical goods, that is to say,- Spectacles, Sun Glasses, Goggles, Lenses and Frames including attachments, parts and accessories thereof and lens care solution inserted vide SRO 79 dated 24h March 2008 w.e.f 01.04.2008.

* Shall figure in 0% rate category only upto 31.03.2007 thereafter shall figure in 4% rate category.

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LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS4% Rate Items

Entry No: 73 of Schedule “C”

S.No Description1 Animal ( including fish) fats, oils, crude, refined or purified.2 Glycerol, Crude, Glycerol waters and Glycerol lyes3 Vegetable Waxes ( other than triglycerides), beeswax, other

insect waxes and spermaceti, whether or not refined or colored.4 Animal or vegetable fats boiled, oxidized, dehydrated,

sulphurised, blown, polymerized by heat in vacuum or in inert gas.

5 Liquid glucose ( non medicinal)6 Denatured ethyl alcohol of any strength7 Manganese ores and concentrates, including ferruginous

manganese ores and concentrate with a manganese content of 20%

8 Copper ores and concentrates [ copper wire being non-ferrous metals is placed @ 4% tax vide clarification no 14 dated 24/05/05]

9 Nickel ores and concentrates10 Cobalt ores and concentrates11 Aluminum ores and concentrates12 Lead ores and concentrates13 Zinc ores and concentrates14 Tin ores and concentrates15 Chromium ores and concentrates16 Tungsten ores and concentrates17 Uranium or Thorium ores and concentrates18 Molybdenum ores and concentrates19 Titanium ores and concentrates20 Niobium, Tantalum, vanadium or Zinconium ores and

concentrates21 Precious metal ores and concentrates22 Other ores and concentrates23 Granulated slag (slag sand) from manufacturing of iron or steel24 Benzole25 Toluole26 Xylole27 Naphthalene28 Phenols29 Creosole oils30 Normal paraffin31 Butadiene32 Bitumen33 Flurine, Chlorine, Bromine and Iodine34 Sulphur , sublimed or precipitated, colloidal sulphur35 Carbon (carbon blacks and other forms of carbon not elsewhere

specified or included)36 Hydrogen, rare gases and other non-metals37 Alkali or alkaline-earth metals, rare earth metals, scandium and

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yttrium, whether or not intermixed or inter alloyed, mercury38 Hydrogen chloride (hydrochloric acid) chlorosuphuric acid39 Sulphuric acid and anhydrides thereof, Oleum40 Nitric acid, sulhphonitric acids41 Diphosphorus pentaoxide, phosphoric acid and polyphosphoric

acids42 Oxides of boron, boric acids43 Halides and halide oxides of non-metals44 Suphides of non-metals, commercial phosphorus trisulphide45 Ammonia, anhydrous or in aqueous solution46 Sodium hydroxide (caustic soda), potassium hydroxides (caustic

potash), peroxides of sodium or potassium47 Hydroxide and peroxide of magnesium, oxides, hydroxides and

peroxides of strontium or barium48 Aluminum hydroxides49 Chromium oxides and hydroxides50 Manganese oxides51 Iron oxides and hydroxides52 Cobalt oxides and hydroxides, commercial cobalt oxides53 Titanium oxide54 Hydrazine and hydroxylamine and their inorganic salts, other

inorganic bases, other metal oxides, hydroxides and peroxides55 Flurides, fluorosilicates, fluoroaluminates and other complex

fluorine salts56 Chlorides, chloride oxides and chloride hydroxides, bromides

and bromide oxides, iodides and iodide oxides57 Chlorates and perchlorates, bromates and perbromates, Iodates

and periodates58 Sulphides, polysulphides59 Dithionites and sulphoxylates60 Sulphites, thiosulphates61 Copper sulphate62 Nitrites, nitrates63 Phosphinates (Hypophosphites) Phosphonates (Phosphites),

phosphates and polyphosphates64 Carbonates, peroxocarbonats (percarbonates), commercial

ammonium carbonates containing ammonium carbamate65 Cyanides, cyanide oxides and complex cyanides66 Fulminates, cyanates and thiocyanates67 Borates, peroxoborates (perborates)68 Sodium dischromate69 Potassium dischoromate70 Radioactive chemical elements and radioactive isotopes

including the fissile chemical elements and isotopes) and compounds.

71 Isotopes other than those of heading No; 70, compounds, inorganic or organic of such isotopes.

72 Compounds, inorganic or organic, or rare earth metals of yttrium or of scandium or of mixture of these metals

73 Phosphides, whether or not chemically defined, excluding ferrophosphorus

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74 Calcium carbide75 Ethylene, Propylene76 Cyclic Hydrocarbons77 Halogenated derivatives of Hydrocarbons78 Sulphonated, nitrated or nitrosated derivatives or hydrocarbons,

whether or not halogenated79 Methanol80 Di-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ethylene Glycol,

Ethlene Glycol, Heavy Ethylene Glycol81 Cyclic alcohols and their halogenated, sulphonated nitrated or

nitrosated derivatives82 Halogenated, sulphonated, nitrated or nitrosated derivatives of

phenols or phenol-alcohols83 Ethers, ether-alcohols peroxides, ether peroxides, ketone

peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrostated derivatives.

84 Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a three membered ring and their halogenated, sulphonated, nitrared or nitrosated derivatives.

85 Ethylene Oxide86 Acetals and hemiacetals, whether or not other oxygen function

and their halogenated, sulphonated, nitrated or nitrosated derivatives

87 Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehye

88 Halogenated , sulphonated, nitrated or nitrosated derivatives of products of S.No.86

89 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphnated, nitrated or nitrosated derivatives

90 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids

91 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated sulphonated, nitrated derivatives

92 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids, their halogenated , sulphnated, nitrated or nitrostated derivatives

93 Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives

94 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives

95 Amine-function compounds96 Oxygen-function amino-compounds97 Quaternary ammonium salts and hydroxides, lecithins and other

phosphominolipids98 Cargoxyamide-function compounds, amide-functions compounds

of carbonic acid99 Carboxyamide-function compounds ( including saccharin and its

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salts) and imine function compounds100 Nitrile-function compounds101 Diazo-Azo-or-azoxy-compounds102 Organic derivatives of hydrazine or of hydroxylamine103 Organic-sulphur compounds104 Ethylene Diamine Tetra Acetic Acid, Nitrillo, Triacetric Acid and

their derivatives105 Heterocyclic compounds with oxygen heteroatom(s) only106 Heterocyclic compounds with nitrogen heteroatom(s) only107 Nucleic acids and their salts, other heterocyclic compounds108 Sulphonamides109 Glycosides, natural or reproduced by synthesis and their salts,

ethers, esters and other derivatives110 Vegetable alkaloids, natural or reproduced by synthesis, and

their salts, ethers, esters and other derivatives111 Tanning extracts of vegetable origin, tannins and their salts,

ethers, esters and other derivatives112 Synthetic organic tanning substances, inorganic tanning

substances, tanning preparations, whether or not containing natural (tanning substances, enzymatic preparations for pre-tanning)

113 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), (whether or not chemically defined, preparations based on colouring matter or vegetables or animal origin)

114 Synthetic organic colouring matter, whether or not chemically defined, preparations based on synthetic organic colouring matter.

115 Colour lakes, preparations based on colour lakes116 Glass frit and other glass in the form of powder, granules or

flakes117 Prepared driers118 Printing ink whether or not concentrated or solid119 Casein, caseinates and other casein derivatives, casein glues120 Enzymes, prepared enzymes not elsewhere specified or included121 Artificial graphite, colloidal or semi-collodial graphite,

preparations based on graphite or other carbon in the form of pastes

122 Activated carbon, activated natural mineral products, animal black, including spend animal black.

123 Residual lyes from the manufacture or wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates.

124 Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums

125 Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewere pitch and similar preparation based or resin acids

126 Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and preparations, textile, paper

127 Prepared rubber accelerators, compounded plasticizers for

15

rubber or plastics, not elsewhere specified or included anti-oxidizing.

128 Reducers and blanket wash/roller wash used in the printing industry.

129 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included

130 Mixed alkyl benzenes and mixed alkylnaphthalenes.131 Chemical elements doped for use in electronics in the form of

discs, wafers or similar forms, chemical compounds doped for use in electronics

132 Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols

133 Retarders used in the printing industry134 LLDPE/LDPE135 HDPE136 Polymers of propylene in primary forms137 PVC138 Acrylic polymers in primary forms139 Polyacetals, other polyethers and epoxide resins in primary

forms, polycarbonates, alkyd resins polyallylesters and polyesters

140 Polyethylene terephthalate chips141 Polyamides in primary forms142 Amino-resins, polyphenylene oxide, phenolic resins and

polyurethanes in primary forms143 Silicones in primary forms144 Petroleum resins, coumarone-indene resins, polyterpenes,

polysulphides, polysulphones145 Cellulose and its chemical derivatives, and cellulose ethers, not

elsewhere specified in primary forms146 Natural polymers (for example, alginic acid) and modified natural

polymers ( for example, hardened proteins, chemicals)147 Ion-exchangers based on polymers in primary forms148 Self adhesive plates, sheets, film, strip of plastics whether or not

in rolls149 Flexible plain films150 Articles for packing of goods, of plastics, namely boxes, cases,

crates, containers, carboys, bottles, jerry cans and stoppers, lids caps

151 Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips

152 Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip, mixtures of any products

153 Reclaimed rubber in primary forms or in plates, sheets or strip154 Compounded rubber, unvulcanised, in primary forms or in plates,

sheets or strip, other than unvulcanised rubber155 Mechanical wood pulp, chemical wood pulp, semi-chemical wood

pulp and pulps of other fibrous cellulosic materials156 Cartons, ( including flattened or folded cartons,) boxes (including

flattened or folded boxes), cases, bags, packing containers157 Paper printed labels and paperboard printed labels

16

158 Paper self adhesive tape and printed wrappers used for packing159 Partially oriented yarn, polyester texturised yarn and waste

thereof160 Polyester Staple Fiber, Polyester staple Fibre fill161 Polyester Staple Fiber waste162 Sacks and bags, of a kind used for the packing of goods, of jute

or of other textile based fibers [ jute rope, jute and sisal , jute twine for packing, Hessian cloths for packing and making sacks ] vide clarification no 18 dated 23/06/2006.

163 Carboys, bottles, jars, phials of glass, of a kind used for the packing of goods, stoppers, lids and other closures of glass

164 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers) capsules for bottles, threaded bungs, bung covers, seals

165 Zippers166 Word processing machines, electronic typewriters167 Microphones, multimedia speakers, headphones etc headphones

omitted vide SRO 329 dated 9th October, 2012168 Telephone answering machines169 Prepared unrecorded media for sound recording170 IT software or any media171 Transmission apparatus other than apparatus for radio or T.V

broadcasting172 Radio communication receivers, Radio pagers173 Aerials, antennas and parts174 LCD Panels, LED panels and parts175 Electrical capacitors, fixes, variable and parts176 Electronic calculators177 Electrical resistors178 Printed circuits179 Switches, Connectors, Relays, for upto 5 amps180 DATA/Graphic Display tubes, other than Picture tubes and parts181 Diodes, transistors and similar semi-conductor devices182 Electronic integrated Circuits and Micro assemblies183 Signal Generators and parts184 Optical fiber cables185 Optical fiber and optical fiber bundles, high voltage cables, PVC

or XLPE insulated wires and cables, gelly fill cables186 Liquid Crystal devices, flat panel display devices and parts187 Computer systems and peripherals, Electronic diaries, deleted

Vide SRO 122 dated 31st March 2012188 Cathode ray oscilloscopes, Spectrum analysers, Signal analyzers189 Parts and accessories of HSN 84.69, 84.70 & 84.71190 DC Micromotors, Steppers motors of 37.5 watts191 Parts of HSN 85.01192 Uninterrupted power supply193 Permanent magnets and articles194 Electrical apparatus for line telephony or line telegraphy195 Cell phones, DVD and CD, deleted Vide SRO 122 dated 31st

March 2012

17

Schedule D1Section 16 ( 2)

Commodities to be taxed at the Rate of 12.5% under VAT

Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011

The figure12.5% shall be substituted by the figure

13.5% .[ vide SRO 147 dated 31 st March 2010]

S.No Description1 Abrasives including Grinding Stones, Abrasive Sheets,

Wheels, Sections, Sand Paper, Emery Paper, Emery Cloth, Emery Powder, Emery Paste, Water Paper and the like.

2 Absolute Alcohol, Methyl Alcohol, Rectified Spirit, Neutral Spirit, Denatured Spirit and Molasses

3 Adhesive of all kinds including Gum, Glue, Adhesive Solution, Gum Paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this schedule or in any other schedule.

4 Advertisement Hoarding.5 Aeroplanes and other Aircrafts including Helicopters

and all kinds of Parachutes, Dirigibles, all kinds of Gliders, all type of Flying Machines, Aircrafts Launching Gear, parts and accessories thereof.

6 Air Conditioning Plants, Air Conditioners and other air Conditioning Appliances, Air Coolers, Room Coolers including all Cooling Appliances, Apparatus and Instruments, (ii) Refrigeration Plants and all kinds of Refrigerating Appliances and Equipments including Refrigerators, Deep Freezers, Mechanical Water Coolers, Coffee Coolers, Walk-In-Coolers, (iii) Cold Storage Plants and equipments including Refrigeration Materials like Polystyrene and Polyurethane Foam Materials used in Refrigerators and Cold Storage Equipments (iv) Water Cooler cum Heater Units, (v) parts and accessories of items (i) to (iv) above

7 Air Purifiers, Cupboard Fresheners and Deodorizers, whether odorless or with odor

18

8 Anti-bed Soar made of PVC, Rubber or other materials9 Apparatus for making Coffee under pressure, commonly

known as Espresso10 Arms, Ammunitions and explosives of all kinds including

(i) Rifles, Revolvers, Pistols And Bayonets, Truncheons And Ammunition Used Therewith (ii) Hand Grenades (Iii) Air Guns, Air Rifles and Pellets used therewith, (iv) Gelatin Sticks, RDX, Gun Powder, Detonators Caps, Igniters, Electric Detonators, Fuses and other Blasting Powder and the like

11 Articles and other goods of Aluminum, Brass, Bronze, Copper, Cadmium, Lead and Zinc other than specified in any other schedule [ articles of brass which include brass bib cocks and brass castings vide clarification no 22 dated 24/06/2006

12 Articles, equipments for Gymnastics and Health Fitness Equipments

13 Articles made from all kinds and all forms of Plastic including articles made of Polythene, Polyvinyl Chloride, Poly -propylene, Polystyrene and the like materials, but excluding those specified in any other schedule. , while as plastic scrap is liable to tax @ 12.5% in terms of entry no 13 of schedule D, to notification SRO 167 dated june 16, 2005 vide clarification no 43 dated 01/12/2005]

14 Articles made of Ivory, Horn, Coconut Shell, Straw, Bamboo, Cane, Rosewood, Sandalwood and other woods other than those specifically included in any other entry in this schedule

15 Asbestos Sheets and products, Cement products including products in combination with other materials not elsewhere mentioned in this schedule.

16 Asphaltic Roofing17 Bakery products including Biscuits of all varieties, cakes,

pastries, other than those specified in any other schedule18 Baking Powder, Bread Improver, Cake Gel, Vinegar , Wheat

Gluten and Edible Gelatin used for Confectionary 19 Batteries and parts thereof, Dry Cells, Button Cells, Solar

Cells of all kinds, parts and accessories thereof including Zinc Calots and Carbon Rods

20 Beds, mattresses, cushion/cushion mattresses, pillows, quilts made of Cotton or silk, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam.

21 Binoculars, Monocular, Opera Glasses, Optical Telescope, Astronomical Instruments, Microscopes and Optical Lenses other than lenses for spectacles.

22 Blasting Gun Powder and other mechanical explosives23 Bleaching Powder of all varieties and descriptions24 Boards such as Planner Boards, Writing Boards, Graph

Boards, Writing Cum Projecting Boards, White Mark Ceramic Steel Dry Wipe Boards

19

25 Bulldozers, Excavators, Earthmovers, Dumpers, Dippers, Pipe-Layers, Scrappers and the like, and parts and accessories thereof.

26 Cables of all types, other than declared goods or those specifically included in this schedule and industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres) Recast vide SRO 139 dated 28th March 2013

27 Casurina, Eucalyptus Timber.28 Cement including White Cement and their substitutes and

Cement Concrete Mixture29 Chinaware, Porcelain Ware and Stoneware Articles30 Cigar Cases and Cigarette Cases, Pipe Holders, Tobacco

Pipes, Cigarette Filters and Hookah31 Cinematographic equipment, including Video Cameras,

Projectors, Over-Head Projectors, Enlargers, Plates and Cloth required for use therewith, Sound-Recording and Reproducing Equipments, parts and accessories thereof and Lenses, Exposed Films, Film-strips, Arc or Cinema Carbons, Cinema Slides, Paper, Paper Boards required for use therewith

32 Citronella oil33 Clip Boards, Clutch Pencil, Black Lead, Date Stamps,

Dusters, Index File Clips, Poker, Office Files of all kinds, Paper Cutter, Black Board, Black Board Dusters

34 Coconut products (other than Sweets and Confectionery and those specifically included under any other item in this schedule)

35 Coffee Powder including French Coffee and Coffee Drink36 Collapsible Gates, Rolling Shutters whether operated

manually, mechanically or electrically and their parts and Grills made of Iron and Steel

37 Computer Cleaning Kit entry omitted Vide SRO 122 dated 31st March 2012

38 Conduit Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011 and its fittings

39 Confectionery including Toffee, Chocolate and Sweets of all kinds, Ice-candy,Ice Cream Ice-cake, ice-Jelly, Kulfi and Frozen Confectionery, Frozen Desert, Chewing Gum, “ Aam candy and aam papad “Bubble Gum and the like. Inserted vide SRO 139 dated 28th March 2013

40 Recast as beverages other than liquor Inserted vide SRO 139 dated 28th March 2013.

41 Cooking Gas other than those specified elsewhere entry omitted Vide SRO 122 dated 31st March 2012

42 Cosmetics and Toilet articles that is to say, - Talcum Powder, Prickly Heat Powder, similar Medicated Body Powder, Shampoo of all varieties and forms, Hair and Body Cleaning Powder of all kinds, Sandal Wood Oil, Ramachom Oil, Cinnamon Oil, Perfumes, Scents, Snow and Cream, Eau De Cologne, Solid Colognes, Beauty

20

Boxes, Face Packs, Cleansing Liquids, Moisturizers, Make-up articles (not including Talcum Powder), Complexion Rouge, Bleaching Agents, Hair Oil, Hair Dyes, Hair Sprayers, Hair Removers, Hair Creams, Lipsticks, Nail Polishes and Varnishes, Polish Removers, Eye Liners, EYE Lashes and Body Deodorants

43 CP accessories44 Deccan Hemp Products other than Deccan Hemp Fibre45 Detergents and soaps whether Cake, Liquid or Powder,

Toilet Soap, Washing Soap(Handmade or machine made), Laundry Brighteners, Abir, Blue, Stain Busters, Stain Removers and all kinds of Cleaning Powder and Liquids . Recast Inserted vide SRO 139 dated 28th March 2013

46 Diesel locomotive and parts and accessories thereof47 Doors, Windows, Ventilators, Partitions, Stands,

Ladders, etc, made of any materials48 Dry Fruits, Nuts, and Kernel such as Pista, Dry Grapes,

Figs, Apricots, , Cashew Kernel other than those specified elsewhere in this Schedule

49 Duplicating machines, Photo Copying Machines, Reprographic Copiers including Roneo Machines/duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, Ribbons, Plates used therewith

50 Electric Motor, spare parts and accessories thereof51 Electrical domestic and commercial appliances

including- Food Processors like Mixer, Grinder, Ovens, Frying Pans, Roti-Maker, Rice Cooker, Deep Fat Frier, Curd Maker, Hot Food Cabinet, Water Heater including Immersion Heater, Electric Kettle, Electric Knife, Cooking Ranges, Washing Machine, Dish Washer, Electric Iron, Electric Hair Drier, Electric Hair Remover, Shavers, Electric Time Switches, Mechanical Timers, Vacuum Cleaner, Water Purifier, Drier, Coffee Roasting Appliances, Floor Polishers, Massage Apparatus, Sharpeners, Vending Machines other than those specifically included under any other entry in this schedule or in any other schedule

52 Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, Inverters, Voltage Stabilizers, Wires And Cables, Holders, Plugs, Sockets, Switches, Copings’, Reapers, Bends, Junction Boxes, Coupling Boxes, Meter Boxes, Switch Boxes, Fuse Switch Boxes, Distribution Boxes, Power Meters, Meter Boards, Switch Boards, Panel Boards, Distribution Boards, Electrical Relays, Single Phasing Preventers, Wooden Plugs, Lightning Arrestors, Electrical Earthenware and Porcelain ware, Circuit Breakers, Starters, Chokes, Power Supply Indicators, Winding

21

Wires and Strips, Jointing Materials, Heating Elements, General Lighting System ( Gls) Lamps, Bulbs, Tubes, Light Fittings, Chandeliers and their shades, Fans, Air Circulators, Protectors, Stands, Fixtures, Fittings, Battens, Brackets, Sound or Visual Signaling Apparatus such as Bells, Sirens, Indicator Panels, Burglar or Fire Alarms other than those specifically included under any other entry in this schedule or in any other schedule.

53 Electronic goods (i) Electronic Systems, Instruments, Apparatus and Appliances including Television Audio & Video Cassette Tape Recorder, Compact Disc Writer, Audio & Video Cassettes, Audio & Video Magnetic Tapes, Video Cassette Players, Automatic Teller Machines, Music Systems, Amplifier, Graphic Equalizer, Synthesizer, Tuner, Tape Deck, Record Player, Record Changer, Compact Disc Player, Speaker, Sales Register, (ii) Components, spare parts and accessories thereof including Cathode Ray Tube, Electronic Wires, Sleeves, Casings, Copings, Cables, Switches, Plugs, Holders, Jacks, Connectors, Chokes, Starters, Relays Fuses, Head Cleaners and Lubricants of all kinds other than those specifically included in any other entry in this schedule or in any other schedule.

54 Electronic Toys. And electrical toys recast Inserted vide SRO 139 dated 28th March 2013

55 Electroplated Nickel, Chromium Silver or German Silver Goods

56 Empty Gas Cylinders57 Fax Machines and their parts and accessories58 Fiberglass Sheets and articles made of Fiber Glass other

than those specifically included in this schedule or in any other schedule. [ fiber squatting pans Indian type seat used in rural area made from fiber glass. Will attract Vat @ 12.5 % vide clarification no 22 dated 24/06/06.

59 Fire fighting equipments and devices60 Fire works including Coloured Matches61 Floor and wall tiles of all varieties (i) Ceramic Tiles,

Glazed Floor, Roofing and Wall Tiles, (ii) Cuddappah Stone Slabs and Shahabad Stone Slabs, (iii) (a) Granite Blocks ( rough or raw), (b) Polished Granite Slabs, including Tomb Stones, Monument Slab And Head Stone, (iv) Black Stone, Kota Stone or any other natural stone, (v) Marbles, that is to say, (a) Marble Boulders or Lumps, (b) Marble Slabs (c) Marble Chips (d) Marble Dusts (E) Marble Floor Tiles and Wall Tiles (f) other articles made of marbles (vi) Mosaic Tiles, Chips and Powder

62 Floor covering, that is to say, (i) Carpet(excluding locally Handmade/Handloom made) , Durries, Druggets, Kalins, Galichas, Carpetry and Rugs whether Tufted,

22

Piled or otherwise whether made from Cotton, Silk, Synthetic or other fibers, whether machine made, handmade or made on handlooms ,Jute Carpets, Coir Carpets or Mattings, handmade or handloom made woven durries and Jamakkalams, (ii) Laminated, Impregnated or Coated Matting materials such as Linoleum including PVC (vinyl) materials [jute carpet, coir carpet or matting further clarified vide clarification no 20 dated 23/06/2005] word Durries deleted vide SRO 139 dated 28th March 2013

63 Foam rubber products, plastic foam products, or other synthetic foam products of every description including: (i) sheets, (ii) cushions (iii) pillows and (iv) mattresses

64 Food- (i) Ready to serve foods and food preparations including instant foods, Chatnies, Sauces, Sweets and Sweet Meats, Confectionery, Chocolates, Toffees and Savories like Chips and Popcorn, (ii) Sweets made of Groundnuts, Gingelly, (iii) Fried, Roasted or Salted Grams and Kernels, (iv) Semi-Cooked or Semi-Processed Food Stuffs like Coconut Milk, Coconut Milk Powder, Food Mixes, Noodle, Vermicelli and Macaroni including Spaghetti and Cornflakes (v) Food Colours, essences of all kinds and Powders or Tablets used for making food preparations, [ Rooh Afza] is a health drink vide clarification no 15 of 2005 dated 30/05/2005, squashes @ 12% vide clarification no 39 dated 19/9/05.

65 Footwear excluding Plastic Footwear 66 Fruit Oils Like (i) Grape Oil, Orange Oil, Lemon Oil, Lime

Oil, Carrot Oil (ii) Leaves Oil such as Mint Oil, Curry Leaf Oil etc.

67 Fur, skins with fur, and articles made of fur, skin and Leather

68 Furnaces and Boilers of all types including Fluidized Bed Boilers and Ignifluid Boilers and Boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel

69 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble and parts thereof. Explanation:- Slotted Angles, Gussets, Plates, Panels, and Strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipment as the case may be, for the purpose of this item

70 Garden and Beach Umbrellas and parts thereof71 Garnet sand72 Gas Cylinders, Gas Stove, Burners and other accessories

thereof73 Gases, Liquefied or not, other than those specifically

mentioned in this schedule or in any other schedule74 Glass and Glassware other than those specified

elsewhere in this schedule or in any other schedule

23

75 Glycerin76 Hair- (i) Human Hair, (ii) Wigs77 Handicrafts made out of any material including Jute

Table Mats, Jute Door Mats, Jute Handicrafts, Jute Wall Hangings, Bidariware, Handmade Pottery Items, Hand Made Lamps, Art Works, Dokra Items, Coconut Shell Articles, Conch and Shell Articles, Palm Leave Articles, Screw pine Articles, Straw Articles, Wood Figure, Wooden Inlaid Articles.

78 Handlooms Machinery and parts and accessories thereof79 Helmets80 Hollow Polyester Fiber81 Instant Tea and Instant Coffee82 Insulated Flexible Air Ducts made of PVC or other

materials83 Internal Combustion Engine, Marine Engine, Diesel

Engine, Oil Engine, Generators, their spare parts, other than those specifically mentioned in this schedule.

84 Jute-cum-Polypropylene Coverings85 Key Chains and Key Holders86 Kitchenware including Crockery, Cutlery, Non Stick

Wares, Heat Resistant Cookware, Casseroles, Pressure Stoves,

87 Laboratory Reagents, Disinfectants88 Laminated Board of Sheet of all varieties and

description including expanded Polystyrene of all kinds of Mica, Sunmica, Formica, Decolam

89 Lifts, Elevators, Hoists, whether operated by electricity, hydraulic power, mechanical power or steam

90 Light Roofing Sheets (obtained by immersing Paper Mat in Bitumen)

91 Lighters of all kinds including Spark Lighters92 Liquefied Petroleum Gas (LPG)93 Locks, Padlocks and Keys (all kinds)94 Low Sulphur Heavy Stock (LSHS)95 Lubricants [including used mobile oil vide clarification no 31

dated 25/7/05]96 Machinery of all kinds (other than those specifically

mentioned in this schedule) worked by (i) Electricity (ii) Nuclear Power (iii) Hydro-Dynamic and Steam Power (iv) Diesel or Petrol (v) Furnace Oil (vi) Kerosene (vii) Coal including Coke and Charcoal (viii) any other form of fuel or power (excluding human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub items (i) and (iii) above

97 Measuring devices such as (i) Vernier Caliper, Screw Gauge, Depth Gauge, Coating Thickness Gauge, Dial Indicator, Outside Micro Meter, Mitutoya Cylinder Gauge, Precision Thread Rink Gauge, Precision Ply Gauge, Colour Comparator, Water Meters, Gas Meters,

24

Industrial Thermometers, parts and accessories thereof, (ii) Weighing Machines of all kinds including Platform Scales, Weight Bridges, (iii) Counter Scales, Spring Balances, Weighing Scales and Balances, parts and accessories of such machines and weights used therewith (iv) Dipping Measures, Metric Pouring Measures, Conical Measures, Cylindrical Measures (v) Meter Scales, Measuring Tapes, Steel Yards and Survey Chains

98 Menthol99 Mercury100 Metallic products other than those specified elsewhere

in this schedule or in any other schedule,101 Metal, Alloys, Metal Powders including Metal Pastes of

all types and grades and Metals Scraps other than those falling under ‘declared goods’

102 Micro Cellular Rubber103 Milk products including Condensed Milk, Ghee, Cheese,

Butter, Butter Oil, Margarine, whether or not bottled, canned or packed [ sweet milk and lassi vide clarification no 25 dated 7/7/05]

104 Mosquito Repellents including Electric or Electronic Mosquito Repellents, Gadgets and Insect Repellents, Devices and parts and accessories thereof

105 Motor Coolant, Solvent Oil and Transformer Oil106 Motor, operated electrically or otherwise, and Pump

operated with or without Motor including spare parts, components and accessories of such motors and pumps

107 Motor Vehicles, Chassis Of Motor Vehicles, Motor Cycles, Motor Combinations, Motor Scooter, Mopeds, Motorettes, Three Wheelers, Motor Vessels, Motor Engine, Trailers, Motor Bodies built on Chassis on Motor Vehicles and bodies built on Motor Vessels, Components, spare parts and accessories thereof

108 Musical Instruments, Electrical and Electronic109 Naphtha110 Natural & Synthetic Essential Oils not elsewhere

specified in this schedule or in any other schedule111 Non-alcoholic Beverages and their Powders,

Concentrates and tablets including (i) Aerated Water, Soda Water, Mineral Water, Water sold in sealed containers or pouches, (ii) Soft Drinks, (iii) Health Drinks of all varieties (iv) other non-alcoholic Beverages, not falling under any other entry in this schedule or in any other schedule

112 Office machines, equipments and apparatuses including Franking, Address-Printing, Tabulating, Calculating, Cash Registering, Cheque Writing, Accounting, , Statistical, Indexing Punching Machines, Stapler Machines, Card Punching and Paper Shredding Machines and apparatuses, parts and accessories thereof, Paper

25

Pins, Pen Stands, Pencil Lead, Permanent Markers, Refill Leads, Stamp Racks, Stapler Pins, Rulers of all kinds, Gulli Pins and Pin Studs.

113 Optical goods, that is to say,- Spectacles, Sun Glasses, Goggles, Lenses and Frames including attachments, parts and accessories thereof and lens care solution deleted vide SRO 79 dated 24h March 2008 w.e.f 01.04.2008.

114 Paints, lacquers, polishes and enamels not otherwise specified in this schedule, including Powder Paints, Stiff Paste Paints And Liquid Paints (ii) Colours (iii) Pigments, including Water Pigments and Leather Finishes (iv) Dry Distempers including Cement Based Water-Paints, Oil-Bound Distempers, Plastic Emulsion Paints (V) Varnishes, French Polish, Bituminous and Coal-Tar Blacks, (vi) Cellulose Lacquers, Nitro-Cellulose Lacquers, Clear and Pigments and Nitro-Cellulose Ancillaries in liquid, Semi-Solid or Pasty Forms (vii) Turpentine Oil, Bale-Oil, White Oil, (viii) Diluents and Thinners including natural and synthetic drying and semi drying oils such as Double Boiled Linseed Oil, Blown Linseed Oil, Stand Oil, Sulphurised Linseed Oil, Parilla Oil, Whale Oil and Tung Oil, (ix) Glaziers Putty, Grafting Putty, Resin Cements, Chalking Compounds and other Mastics, Painters Fillings, Non-Refractory surfacing preparations for Facades, Indoor Walls, False Ceiling or the like, (x) Primers of all kinds (xi) all other materials used in Painting and Varnishing such as Paint Brushes, Paint Removers and Stainers of all kinds and the like.

115 Pan Masala, Pan Chutney, Scented Supari and the like116 Paper Envelopes whether printed or not, Pulp Molded

products such as eggs tray and other Paper Products .[ ammonia paper, bloating paper, pvc coated paper, card board, water proof paper, art board, corrugated board. Duplex board, pulp board, straw board, triplex board and like file cover and file boards, vide clarification no 17 dated 23/06/05] for the words” paper envelops, whether printed or not” the words paper envelops whether printed or not, except those used for stationery purposes.” Shall be substituted , Vide SRO 122 dated 31st March 2012

117 Perambulator including Push Chair for babies, and spare parts, accessories and components thereof

118 Petrochemicals other than industrial inputs119 Photographic Cameras and Enlargers, Flash Light

Apparatus, Photo Blocks, Lenses, Films including X-Ray Films and Film Packs and Plates, X-Ray Machine, Scanners, Medical Imaging Equipments, Chemicals Used in the Photographic Development and Printing Process, Paper and Cloth, Photo Albums, Stamp Album, Photo Frames, Photo Mounts and other parts and accessories

26

required for use therewith.120 Plaster of Paris121 Playing Cards of every description122 Plywood Laminated and Decorative Sheets, Veneer

Plywood, Hard Board, Particle Board, Block Board, Insulation Board, Laminated Board, Batten Board, Hard or Soft Wall Ceiling, Floor Boards, and similar boards of wood, of all kinds, whether or not containing any material other than wood (ii) all other non-soft boards or insulating material made of any other material other than wood

123 Pollution Control Equipment, namely:- (i) Water Pollution Control Equipments__ Coarse Screen/Micro Screen ( Stainless Steel/Mild Steel) , Rotary Screen/Comminutor ( Stainless Steel/Detritor), Racker Arms, Weirs, Paddles, Motor with reduction gear arrangements intended for clarifiers for Liquid Waste Treatment, Surface Aerators/ Floating Aerators and accessories, diffuses of all types for supply of air, in Liquid Waste Treatment, Radial Arms and accessories for Trickling Filters, Demineraliser for effluent treatment , Synthetic Packing Media for Trickling Filters, Packed Bed Columns/Towers for effluent treatment, Headers and Laterals with accessories for trickling Filters, Digesters, Gas Meters and electrical heaters for Digesters, Gas Holding Tanks for digesters, Pollution Control Equipment_ (ii) Instrumentation__ B Oc Incubator, C Oc Apparatus, Ion Analyzer, (iii) Air Pollution Control Equipment__ Filters ( Fabric Filters, Bag Filters, Vacuum Filters), Electrostatic Precipitators, Cyclones, Wet Scrubbers)

124 Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding Centrifugal Pumps, Monoblock Pump Sets, Submersible Pumps and parts and accessories which are actually adapted for use with Pumps and Valves.

125 Power Factors and Shunt Capacitors of all kinds126 Rain coat, Tarpaulin and products of Waterproof Cloth,

Rexine and PVC cloth127 Rough synthetic Gem Boules128 RTS Grills129 Rubber Products, Synthetic Rubber Products and

products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this schedule or in any other schedule

130 Saccharine131 Saffron omitted vide SRO 139 dated 28th March 2013132 Sanitary Towels, Sanitary Napkins, Beltless Napkins and

Tampons Baby /Adult Diapers, Baby Nappies, Disposable Diapers, [ blankets, towels, bed sheets are put at 4% tax vide

27

corrigendum to clarification no 2 of 2005-06 on 02/05/2005]133 Scientific instruments and lab equipments like Optical

Instruments, Electrical Instruments, Scientific Balance, Acoustic Instruments, and Mechanical Instruments

134 Shaving set, Safety Razor, Razor Blades, Razor Cartridge, Shaving Brush, Shaving Cream, Shaving Soap, After Shave Lotion

135 Shoe Polish including Shoe Wax, Cream and Whitener136 Silverware137 Sound transmitting equipments including Loudspeakers,

Dictaphones, Amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof

138 Soya Milk139 Spirulina products and other supplemental diet products

in the form of Pills, Powders, Capsules.140 Stainless Steel Products 141 Strong room or vault doors and ventilators, Armoured or

Reinforced Safes, Strong Boxes and Doors, Cash Chests, Cash or Deed Boxes, Wall Coffers, Safe Deposit Lockers and Locker Cabinets

142 Studio backgrounds including Lighting Control Reflectors, Tri-Reflector, Modifiers, Backgrounds, Curtains Backgrounds.

143 Suit Cases, Brief Cases, Attaché Cases, Dispatch Cases, Trunks, Purses, Hand Bags, Vanity Bags, Vanity Cases and Vanity Boxes

144 Synthetic gems145 Tailoring materials, namely Needles, Scissors, Hooks

Buttons, Zips, Buckles, Measuring Tape and Stick, Collars and Collar Bones, Horn Buttons, Indent Hooks and Eyes, Jean Buttons, Knitting Pins, Long Stitch Kits, Ms Coated Button/Stars, Zip Fasteners, Zippers, Cuff Links, Crochet Hooks

146 Tanning barks147 Telecommunication apparatus and ribbons used

therewith not falling under any other entry in this schedule or in any other schedule.

148 Television sets and component parts and accessories thereof

149 TimberExplanation: Timber includes all kinds of Wood, Standing Trees, Logs, Planks, Rafters of any size or variety other than those coming under any specific entry in this schedule or in any other schedule

150 Tooth paste, Tooth Powder (whether medicated or not) Tooth Brush and other Dentifrices & Mouth Washes

151 Torch Light and Bulbs thereof 152 Transport equipments other than those specifically

mentioned in this schedule153 Typewriters, Typewriter Ribbon used therewith, whether

28

or not in Spools, Correction Fluids and spare parts154 Tyres and Tubes other than those for Bicycles, Tri-

Cycles, Cycle Rickshaws and Wheel-Chairs, Flaps155 Vacuum flasks of all kinds and descriptions including

refills for such flasks and thermally insulated flasks, containers and vessels including Thermoses, Thermic Jugs, Ice Buckets, or Boxes, Tin and Receptacles to keep food or beverages or other articles, hot or cold and components and accessories thereof.

156 Vegetable, mineral and other preparations, Tonics, Food Supplements, Appetizers, Dietical Foods and all other preparations for human consumption in Liquid, Pill, Powder Forms, whether prepared according to Pharmacopial Standards or otherwise, other than those specified elsewhere in this schedule

157 Watches, Clocks, Time-pieces (whether or not in combination with any other devices), Stop Watches, Time Switches, Mechanical-Timers, Time-Records, Auto Print Time Punching Clocks, Time-Registers, Instrument Panel Clocks of all kinds including all such electronic devices, parts and accessories thereof, Watch Bands, Watch Bracelets, Watch Chains, Watch Straps

158 Water- Distilled Water, Medicinal Water, Ionic Water, Battery Water, De-Mineralized Water

159 Water filter of all varieties and descriptions160 Water Proofing, Damp Proofing and Weather Proofing

Compounds161 Water supply and sanitary equipments and fittings of

every description including storage tanks, sinks, wash basins, wash basin pedestals, taps, PIPES OF ALL VARIETIES pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof.Inserted vide SRO 139 dated 28th March 2013

162 Wireless reception instruments and apparatus, Transistor Radio, Radio, Radiograms and Transistors and components thereof including all electrical valves, Accumulators, Amplifiers and Loud Speakers which are used exclusively in such instruments and apparatus

163 Yeast-Fresh, Dried or Compressed, Yeast Extract-Paste or Powder and Yeast Cell Wall

164 Items not covered in any other Schedule (excluding those covered by the Jammu and Kashmir General Sales Tax Act, 1962) .Plastic rope, mono filament cloth/ sheets, plastic sutli, plastic box –straping, self adhesive tape, plastic strips, machines for packing of boxes and iron seal are taxed @ 12% vide clarification no 18 dated 23/06/2006, adhesive ape, hessain cloth , jute bags for packing, iron seal for tightening /

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plastic strips, machine for packing of boxes for packing when sold as raw material to any industrial unit shall attract only 4% vat vide clarification no 18 .dated 23/06/2006.[ plastic bags with printing, color (un specified) yeast, petha, essence (un specified) citric acid (unspecified), baking powder, custard powder, napkins, disposable items, desi-ghee, plastic bags, plastic, adhesive tape, rubber band(un specified) plastic sutli, plastic russa, taxed @ 12.5 % vide clarification no 29 dated 22/7/05.[ plastic container, PVC jars, PET bottles/ jar, tubes, dust bins shall attract 12.5 % vide clarification no 32 dated 27/7/05. [ Amla, barg banafsha and mal kangni being un specified items are taxable @ 12.5% vide clarification no 41 dated 19/09/05][ Roasted ground nuts shall attract VAT @ 12.5% vide clarification no 46 dated 01/012/05.]

Schedule D-IISection 16 ( 2)

Commodities to be taxed at the Rate of 40 % vide SRO 139

dated 28th March 2013 under VAT from 25 %

The entry was put to 25 % entry omitted Vide SRO 122 dated

31st March 2012 w.e.f 01/04/2012

S.No. Description1 Cigarettes, Cigars, Cigarillos, Cigarette and Cigar holders, Cigarette and Cigar cases, smoking pipes and pouched tobacco, Gutka and Beedis.[SCHEDULE - D-II] SECTION 16(2Schedule D divided into two sub-schedules namely "D-I" & D-II" vide SRO 108 of 2011 dated 31.03.2011

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Section 21(9) (iii)Negative List of Items for Input Tax Credit

S.No Description1 Civil structures and immovable goods or properties2 Building material used in construction activities3 Vehicles of all types4 Office equipments5 Furniture, fixture including electrical fixtures and fittings6 Capital goods purchases prior to the appointed day (Date of

commencement of VAT Act)

In addition to the above some clarifications have been made by commissioner commercial taxes to enlarge and define some entries where there was some confusion. Please correlate with the official schedule sro 167 as amended from time to time. No responsibility over omission or commission or error in the schedule. It is only for client education purposes and not meant to substitute official tax-schedule.

Ferdous AssociatesAdvocates Tax-Consultants

Value added Tax, income tax, central excise, basic accounting, Director General of foreign trade, trade marks and patents

Mobile.9419005661, 9906548620, ferdous6@gmail.comTel/ Fax; 2475072,9306059412,9469056263

Jammu office; Bakshi Buildings, Moti Bazaar Jammu-TawiMobile 9419190932Ph; 2577938,

Page 1 of 3S.No. Description1 Agricultural implements manually operated or animal driven or power driven2 Aids & implements used by handicapped persons.3 All bangles (except those made of precious metals)4 All khadi garments/goods and made-ups5 Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives and de-oiled cake6 Betel leaves7 Books, periodicals and journals including maps, charts and globe8 Bread (branded or otherwise)9 Charcoal10 Coarse grains

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11 Condoms and contraceptives12 Cotton & silk yarn in hank13 Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi.14 Curd, lassi, butter milk & separated milk15 Electrical energy.16 Earthen pot17 Fire wood except casurina and eucalyptus timber18 Fresh milk and pasteurized milk19 Fresh plants, saplings and fresh flowers20 Fishnet, fishnet fabrics and fish seeds21 Fresh vegetables and fruits22 Garlic & ginger23 Goods taken under customs bond for re-export after manufacturing or otherwise.24 Gur and jaggery25 Human blood and blood plasma26 Indigenous handmade musical instruments27 Items covered by PDS (except kerosene)7[28 Kumkum, Bindi, Alta, Sindur and Rakhi thread29 Meat , fish, prawn & other aquatic products when not cured or frozen, eggs, poultry and livestock .30 Misri, batasha, makhana, phoolian as part of parshad (Goods of local importance)31 National flag32 Organic Manure33 Non-judicial Stamp paper sold by Govt. Treasuries, postal items like envelope, postcardetc. sold by Govt. , Rupee note and Cheques.1[34 Paddy, Rice, Wheat, Pulses, Floor, Atta, Maida, Suji & Besan35 Papad, Warian36 Salt (branded or otherwise)37 All Seeds other than oil seedsSCHEDULE "A"SECTION 16(2)Commodities under VAT (0%)38 Semen including frozen semen39 Slates and slate pencils40 Silk worm laying, cocoons and raw silk2 [41 Sugar, Textiles, Raw Tobacco and Bidis]42 Tender green coconut43 Toddy, neera and arak44 Water other than aerated, mineral, distilled, medicinal, ionic, battery, dematerialized water and water sold in sealed container45 Bukhari ( goods of local importance)46 Loi (goods of local importance)47 Pattu (goods of local importance)48 Kangri (goods of local importance)49 Quandakari (goods of local importance)50 Willow wicker products (goods of local importance)

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51 Singhada, Drayer/Seul/Bajar bung/shabudana/Samak (goods of local importance)52 Coconut in shell and separated kernel of coconut other than kopra (goods of local importance)8[53 Handicraft items viz. Paper machie articles, Handmade Kashmiri, Ladakhi or Basoli Shawls whether kani, embroidered or not, Chain stich, Copper/Sliver filigree, Crewel,

Wood carving except furniture, Basoli and Ladakhi paintings, Phulkari, Ladakhi Shoes and Tanka Paintings, Zari embroidered cloth, Tapestry and Locally Handmade Carpets (Goods of local importance)]54 Items covered by Jammu and Kashmir General Sales Tax Act, 19623 55 Cooked food preparations including beverages other than liquor, served in, or supplied from any (a) hotel (b) restaurant (c) eating house (w.e.f. 1.4.2005 to 31.3.2006 only).4[55 Wallnuts and kernals thereof.]5[55 Made ups other than bedsheets, bed covers and pillow covers.6 55 Raw wool including raw wool tops1Shall figure in 0% rate category only upto 31/03/2006 (31-03-06 substituted with 30-09-06vide SRO 121Dated 31-03-06 and figures 30.09.2006 substituted with figures 31.03.2007 vide SRO 320 of 29.09.2006. Again figures 31.03.2007 substituted with figures 31.03.2008 vide SRO92 of 2007 dated 22.03.2007) thereafter shall figure in 4% rate category.2 Entry 41 recast vide SRO 79 of 2008 dated 24.3.20083 Entry added vide SRO 19 dated 25.1.20064 Entry 55 added vide Notification SRO 322 of 2006 dated 3rd Oct. 20065 Added Vide Notification SRO 113 of 2007 dated 30.03.20076 Added vide Notification SRO 39 of 2008 dated 11.02.20087 Entry 28 recast vide Notification SRO 79 of 2008 dated 24.3.20088 Entry 53 has been recast vide SRO 79 of 2008 dated 24.3.2008

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