NOTIFICATIONS UNDER THE
JAMMU & KASHMIR VALUE ADDED TAX
Notification
No : SRO 79
Date
: 24th March, 2008
Effective
From : 01/04/2008
GIST
:
In
exercise of the powers conferred by Section 17 of the
Jammu and Kashmir Value Added Tax Act, 2005, the
Government hereby direct that following amendments shall
be made to the schedules '' '' and '' of the Jammu and
Kashmir Value Added Tax Act, 2005:-
SCHEDULE
– A
(a)
Entry No. 28 shall be recast as:
"28.
Kumkum, Bindi, Alta, Sindur and Rakhi thread."
(b)
Entry No. 41 shall be recast as:-
"41
Sugar, Textiles, Raw Tobacco and Bidis."
(c)
Entry No. 53 shall be recast as:-
"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).
SCHEDULE-C
(d)
Entry No.137 shall be recast as under:-
"137
Handmade or machine made washing soap (except detergent based)"
(e)
After entry No. 144, the following entry shall be added:-
"145.
Optical goods, that is to say spectacles, sunglasses, goggles,
lenses and frames including attachments, parts and accessories
thereof and lens care solution."
SCHEDULE-D
(f)
Entry No.113 shall be deleted
(g)
In entry No. 164, after the word Tobacco the following words shall
be added:-
"except
raw Tobacco and Bidis"
This
notification shall come into force with effect from 01.04.2008.
