The Jammu and Kashmir General Sales Tax Act, 1962
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Body

Schedule D effective upto 31st March, 2005

Goods chargeable to tax @ 8%

S. No	Description of goods
1	Hydrogenated vegetable oil (Vanaspati) palm oil of all sorts
2	Desi Ghee
3	Utensils other than those made of stainless steel
4	Toys other than electronic toys
5	Dhoop roots
6	Pumping sets and motors used therein and centrifugal pumps
7	Katha, Guchian, Diascotes and Kuth
8	Footwear of all kinds
9	Drugs and medicines including glucose
10	Surgical goods including bandages and gauze
11	Plastic packing material and plastic containers
12	Stationery except exercise books, pencils, takhities, slate pencils and slates
13	Saffron
14	Silverware
15	Pepper and spices, but excluding those specified in item 5 of Schedule 'F'
16	Tea and coffee
17	Tanned leather
18	Diesel locomotive
19	Knitting wool
21	Dry fruits including almonds and kernels thereof but excluding walnuts and kernals thereof
22	Spark plug
23	Bodies built on chassis of motor vehicles
24	Spectacles, Sunglasses and other opthalmic equipments
25	Sport goods
26	A.C Sheets
27	Motor Tyres and tubes, spare parts and accessories and other articles including seats
28	All goods other than those specified in this schedule and Schedule "A" "B" "C" "D" "E"