The Jammu and Kashmir General Sales Tax Act, 1962
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Schedule C effective upto 31st March, 2005

Goods chargeable to tax @ 12%

S. No	Description of goods
1	Refrigerators, Air conditioning and air-cooling plants and components parts thereof
2	Wireless reception instruments, radio, radiograms and transistors, television, electrical valves, accumulators, amplifiers, loud speakers, including spare parts and accessories of such goods
3	Cinematographic equipment, including movie cameras, projectors, and video cassette recorders and players, sound recording and reproducing systems and equipment like tape recorders, two in ones, cassettes and accessories for use therewith
4	Iron and steel safes, almirahs and cabinet and articles made wholly or partially of stainless steel except surgical goods
5	Cigarette cases and cigar cases, pipes holders and lighters
6	Dictaphones and other similar apparatus for recording sound and spare parts thereof
7	Sound transmitting equipment including telephones and spare parts thereof
8	Typewriters, tabulating machine, calculating and indexing machines
9	Binoculars, telescopes and opera glasses
10	Gramophones, records, needles including accessories and spare parts and all other musical equipments
11	Cushions, mattresses, pillows, seat covers and other such articles made of rubber foam
12	Scents, perfumes, hair oils including coconut oil whether perfumed or otherwise, hair tonic, hair creams, depilatories and cosmetics including face powder, toilet soap, talcum powder, face creams and snow, lipsticks, rouge, nail polish and other toilet requisites excluding tooth powder, tooth brushes and dentifrices
13	Potash, crackers and fire works
15	Clocks, time pieces and watches and parts thereof and watch straps
16	Furniture of all types
17	All kinds of arms and weapons including rifles, revolvers, pistols, their accessories and ammunition for the same
18	Goods made of leather and fur including garments thereof
19	Liquified Petroleum Gas, Gas stoves and all type of kerosene stoves
20	All types of crockery, glass ware, glazed ware, chinaware (excluding earthen ware made by kumhars) Vacuum flasks of all kind including thermos flasks and thermowares
21	Photographic and other cameras and enlargers, lenses films including x-ray films and film packs and plates, paper and cloth and other parts and accessories required for use therewith and other photographic goods like album frame, lamps, and other accessories for developing, printing and enlargement of photos
22	Cement including bags and articles made of cement
23	Aerated drinks, mineral water, soft drinks and non-alcoholic drinks
24	Wood and timber of all kinds and of all trees whatever species including ballies and bamboos whether standing or cut or swan excluding fire wood
25	All types of sanitary goods and fittings but excluding steel tubes and fittings
26	Plastic, celluoid, Bakelite goods and goods made of similar substances including water storage tanks but excluding footwear
27	Plywood, laminated sheets and other synthetic sheets
28	Electric time switches, mechanical timers, Electric appliances including fluorescent tubes of all varieties and their fittings, chokes and starters and other parts and accessories, pertaining to such tubes including casing, lightening, bulbs, electric wires, earthen wire, porcelain, Bakelite and other accessories
29	Marble and its products
30	Tiles including mosaic, terazo and ceramic tiles but excluding roofing tiles manufactured by brick kiln owners
31	Suit cases / attachi cases
33	Electronic goods
34	Asphaltic roofing
35	Ivory products
36	Lifts and Elevators
37	Naphtha
38	Oxygen and Gas except Therapeutic Oxygen
39	Preserved food articles
40	Rubber goods
41	Sandal Wood and Oil
42	Carpet of all kinds (whether imported or manufactured in the State)
43	Transmission wires and towers
44	Weather proofing compounds
45	Adhesives
46	Fur and Skin
47	Electronic toys
48	Aeronautics
49	Motor Vehicles
50	Motor Cycles, Auto Cycles, Combinations, Auto rickshaw, Motor rickshaw, Motor scooters, Moterettes, Mopeds and Perambulators