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

Goods chargeable to tax @ 1%

S. No	Description of goods
1	Gold bullion, Gems and stones, precious stones including synthetic gems.
2	Ornaments of gold, silver or platinum whether or not studded including ornament boxes.
3	Jewellery both real and artificial ornaments, glass stones, imitation synthetic stones, and Jewellery boxes.