DEMO|
Skip Navigation Links
Notifications
|

The Jammu and Kashmir General Sales Tax Act, 1962
-

Body

Schedule E effective upto 31st March, 2005

Goods chargeable to tax @ 4%

S. No Description of goods
1 Hides in raw and dressed
2 Iron and steel as defined in Section 14 of CST Act 1956 including G.P, B.P and G.C sheets, Sheet metals items such as trunks, boxes, sagries, tubs, buckets, suit cases, paties, cans, bukaries, hamams, steel tanks, Shovels, karaies, storage bins, waste paper baskets and poultry feeders etc.
4 Ground nuts and poppy seeds
5 Crude oil
6 All cereals and pulses in processed form sold in sealed containers
7 Papad and Varian
8 Packing material other than plastic
9 Readymade garments
10 All kinds of cotton (indigenous or imported) in its manufactured State, whether ginned or unginned baled, pressed or otherwise including cotton waste and cotton paddings
11 Service provided in the shape of works contract
12 Bricks
13 Ice
14 Tractors and power tillers
16 All types of yarn and waste thereof & sewing thread
17 Minor forest products other than those specified in other schedules
18 Staple fibre
19 Silk waste
20 Butter oil
21 Coal and Coke
22 Kerosene
23

(a) Services rendered by photographers in the shape of photo finishing including developing, printing and enlarging
(b) Services in form of lodging facilities provided by Hotels.
(c) Services provided by beauty saloons
(d) Services provided by nursing homes
24 Edible oil, coconut oil and oil cakes
26 Bone meal
27 Beedi Leaves
28 Computers, its Hardware, Software and parts thereof
29 Cumin Seeds
30 De-oiled powder
31 Beltings
32 Bearings
33 Chemicals
34 Dye
35 Solvent Oil
36 Starch
37 Tamarind
38 Turmeric
39 Hosiery
40 Ferro Alloy & Super Alloys
41 Non-ferrous metals
42 Goods sold by dealers to State or Central Government Departments other than those departments which are registered as dealers with the Sales Tax Department

Provided that the purchasing department issues a certificate in the prescribed form to the dealer in duplicate and the dealer attaches the original foil of such certificate to the return relating to the quarter in which the sale is made provided that if he fails to furnish it alongwith the said return he shall furnish it at any time before completion of assessment.

Provided further that if the dealer is unable to furnish the certificate due to its misplacement or for any other cogent reasons the Assessing Authority may allow him to prove the sale to the Government by any other satisfactory documentary evidence and if necessary shall require the dealer to furnish an indemnity bond against the loss of revenue, if any, on account of mis use of such certificate by the dealer or any other person.

Certificate of purchases of goods by State / Central Government for officials use.

1. Name & address of Govt. Deptt.

2. Designation of the office who purchased the goods

3. Designation and other particulars of the Drawing and Disbursing officer.

4. Particulars of goods purchased

    i) Nature of goods
    ii)       a) Purchase price (excluding sales tax)
      b) sales tax payable
      c) Sales tax deducted at source under section 16-C of the J&K GST Act, 1962
    iii) No and date of purchase bill / invoice / cash memo
    iv) Date of payment, if payment made in cash.
    v) No and date of cheque and the name and address of the bank on which cheque was drawn, if payment was made by cheque.
    vi) No and date of bank draft and the name of the bank from which draft was issued, if payment was made by bank draft.
    Certified that the goods specified in column (4) above were purchased from . . . . . . . . . . and are for official use. The tax as specified in col. (4)(iii) has been deposited in the treasury vide TR No: . . . . . . . . . . . . dated . . . . . . . . .

Official seal Signature Name & designation of purchasing officer D.D.O
43 Safety Matches
44 Chemical, fertilizers, pesticides, weedicides, Herbicides, Insecticides and Fungicides