updated upto 31.03.2011 SCHEDULE "A" SECTION 16(2) Commodities under VAT (0%) Description S.No.

1 Agricultural implements manually operated or animal driven. 1-A Agricultural implements not operated manually or not driven by animals.
Entry 1-A transposed from Schedule "C" (Entry No.3) vide notification SRO 147 of 2010 dated 31.03.2010

2 3 4 4-A 5 5-A 6 7 8 9 10 11 11-A 12 13 14 14-A

Aids & implements used by handicapped persons. All bangles (except those made of precious metals) All khadi garments/goods and made-ups Anardana, Banafsha/Gull Banafsha, Guchchi/Gushaian]
Entry added vide Notification SRO 147 of 2010 dated 31.03.2010

Aquatic feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives and de-oiled cake. Bee Colonies and Bee hives.
Entry added vide Notification SRO 147 of 2010 dated 31.03.2010

Betel leaves. Books, periodicals and journals including maps, charts and globe. Bread (branded or otherwise). Charcoal Coarse grains Condoms and contraceptives Cottage cheese, [Kalaari]
(i) Entry 11-A transposed from Schedule "C" (Entry No.44) vide SRO 147 of 2010 dated 31.03.2010. (ii) Commodity "Kalaari" instered in entry 11-A vide SRO 108 of 2011 dated 31.03.2011.

Cotton & silk yarn in hank Charkha, Amber Charkha, Handlooms, Handloom fabrics and Gandhi Topi. Curd, lassi, butter milk & separated milk Dhoop and Agarbati [Havan Samagri (when sold in sealed packets or containers)]
(i) Entry 14-A transposed from Schedule "C" (Entry No.62) vide SRO 147 of 2010 dated 31.03.2010 (ii) "Havan Samagri" transposed from Entry 62 of Schedule "C" vide SRO 108 of 2011 dated 31.03.2011

15 16 16-A 17 18 19 20 21

Electrical energy. Earthen pot Feni/Femian, Katlam.

(i) Entry added vide Notification SRO 147 of 2010 dated 31.03.2010; (ii) Commodity (Katlam) added vide SRO 108 of 2011 dated 31.03.2011.

Fire wood except casurina and eucalyptus timber Fresh milk and pasteurized milk Fresh plants, saplings and fresh flowers Fishnet, fishnet fabrics and fish seeds Fresh vegetables and fruits

22 23 24 25 26 26A 27 28 29 30 31 32 33 34

Garlic & ginger Goods taken under customs bond for re-export after manufacturing or otherwise. Gur and jaggery Human blood and blood plasma Indigenous handmade musical instruments Insceticides and Weedicides
Entry 26A inserted vide SRO 108 of 2011 dated 31.03.2011

Items covered by PDS (except kerosene) Kumkum, Bindi, Alta, Sindur and Rakhi thread
Entry 28 recast vide Notification SRO 79 of 2008 dated 24.3.2008

Meat , fish, prawn & other aquatic products when not cured or frozen, eggs, poultry and livestock . Misri, batasha, makhana, phoolian as part of parshad (Goods of local importance) National flag Organic Manure Non-judicial Stamp paper sold by Govt. Treasuries, postal items like envelope, postcard etc. sold by Govt. , Rupee note and Cheques. Paddy, Rice, Wheat, Pulses, Floor, Atta, Maida, Suji & Besan
Entry 34 shall remain here upto 31.03.2012 vide SRO 108 of 2011 dated 31.03.2011. Entry was here upto 31.03.2011 in terms of SRO 147 of 2010 dated 31.03.2010. This Entry was in 0% rate category upto 31/03/2006 which was substituted by 30-09-06 vide SRO 121Dated 31-03-06 and figures 30.09.2006 substituted with figures 31.03.2007 vide SRO 320 of 29.09.2006. Again 31.03.2007 substituted by figures 31.03.2008 vide SRO 92 of 2007 dated 22.03.2007)

35 35A 36 37 38 39 40 40-A 41 42 43 44 45

Papad, Warian Pesticides

[Entry 35A inserted vide SRO 108 of 2011 dated 31.03.2011.]

Salt (branded or otherwise) All Seeds other than oil seeds Semen including frozen semen Slates and slate pencils Silk worm laying, cocoons and raw silk Solar energy equipment including Solar Cookers, Solar Heaters, Solar Dryers, Solar Lantern and Solar Street Lighting.
Entry added vide Notification SRO 147 of 2010 dated 31.03.2010

Sugar, Textiles, Raw Tobacco [and Bidis]

Entry 41 recast vide SRO 79 of 2008 dated 24.3.2008 Words (and Bidis) omitted vide SRO 108 of 2011 dated 31.03.2011.

Tender green coconut Toddy, neera and arak Water other than aerated, mineral, distilled, medicinal, ionic, battery, demineralized water and water sold in sealed container. Bukhari ( goods of local importance)

46 47 48 49 50 51 52

Loi (goods of local importance) Pattu (goods of local importance) Kangri (goods of local importance) Quandakari (goods of local importance) Willow wicker products (goods of local importance) Singhada, Drayer/Seul/Bajar bung/shabudana/Samak (goods of local importance) Coconut in shell and separated kernel of coconut other than kopra (goods of local importance) Handicraft items viz. paper machie articles, handmade Kashmiri, Ladakhi or Basoli Shawls whether kani, embroidered or not, Namda, Gabba, 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 [Amlok and Sarkori] (Goods of local importance).
(i) Entry 53 has been recast vide SRO 79 of 2008 dated 24.3.2008 & SRO 186 of 2010 dt. 27th Apr. 2010. (ii) Words "Amlok and Sarkori" added vide Notification SRO 108 of 2011 dated 31.03.2011.

53

54 55 55 55 55

Items covered by Jammu and Kashmir General Sales Tax Act, 1962 and or the Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
Entry 54 substituted vide SRO 186 of 2010 dt. 27th Apr 2010

Cooked food preparations including beverages other than liquor, served in, or supplied from any (a) hotel (b) restaurant (c) eating house.
Entry added vide SRO 19 dated 25.1.2006 (w.e.f. 1.4.2005 to 31.3.2006 only).

Walnuts and kernals thereof.

Entry 55 added vide Notification SRO 322 of 2006 dated 3rd Oct. 2006

Made ups other than bedsheets, bed covers and pillow covers.
Added Vide Notification SRO 113 of 2007 dated 30.03.2007

Raw wool including raw wool tops

Added vide Notification SRO 39 of 2008 dated 11.02.2008