DEMO
|
The Jammu and Kashmir General Sales Tax Act, 1962
-
Body
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