DEMO|
Skip Navigation Links
Notifications
|

The Jammu and Kashmir General Sales Tax Act, 1962
-

Body

Schedule G effective upto 31st March, 2005

Goods exempted from payment of tax under section 5 of the Act

S. No Description of goods
1 Artificial aids used by handicapped human being
2 Articles of food and drinks sold in boarding houses run for exclusive use of students or canteens run exclusively for the use of employees of factories or armed forces and police
3 Articles of worship, such as, idols and religious pictures, jia-e-nimaz of dimensions of upto 2 x 1/2' x 3
4 Anardana, Behidana, Khistam, Banafsha, Garlic, Onion and Mawal (Tajikhoross)
5 Aviation fuel sold for purpose of Vayudoot service to the State
6 All types of caps costing not more than Rs. 10/- per piece
7 Agriculture implements and parts thereof
  A. Ordinary Agriculture Implements:
I. Hand Hoe or khurpa.
II. Sickle.
III. Spade.
IV. Raguri.
V. Hand well hoe.
VI. Horticulture tools like, grafting knife, secateur, pruning shear or hook, badge shear, sprinkler, rake.
VII. Soil injector.
VIII. Sprayer duster and sprayer cum duster.
IX. Jandra.
X. Wheel barrow.
XI. Winnowing fan or vinnower.
XII. Dibbler.
XIII. Gandasa.
  B. Bullock Drawn Agriculture Implements:
I. Yoke.
II. Plough.
III. Harrow.
IV. Cultivator or Triphali.
V. Seed drill, fertilizer drill, seed-cum-fertilizer drill.
VI. Planter.
VII. Plank or float.
VIII. Leveller or scoop.
IX. Ridger.
X. Ditcher.
XI. Bund former.
XII. Thrasher or palla.
XIII. Transplanter.
XIV. Chaff cutter.
XV. Persian wheel and bucket chain or washer chain.
XVI. Cart.
XVII. Reaper.
XVIII. Mower.
XIX. Sugar cane crusher.
XX. Cane juice boiling pan and grating.
XXI. Roller Camel Drawn cart.
  C. Tractor Drawn Agriculture Implements:-
I. Plough.
II. Harrow.
III. Cultivator or Triphali.
IV. Seed drill, fertilizer drill, seed-cum-fertilizer drill v.Driller.
VI. Fertilizer broadcaster.
VII. Planter.
VIII. Plank or float.
IX. Leveller or scoop.
X. Bund former.
XI. Ridger.
XII. Trailer.
XIII. Pudler.
XIV. Ditcher.
XV. Cage wheel.
XVI. Sprayer duster and sprayer cum duster.
XVII. Roller.
XVIII. Hoe, Rotary hoe or rotovator.
XIX. Reaper or mower, harvestor.
XX. Combine.
XXI. Potato harvestor or spinner.
XXII. Ground nut diger shaker.
XXIII. Transplanter.
  D. Power Implement
I. Thrasher.
II. Chaff Cutter.
III. Maize Sheller.
IV. Ground nut Decorticator.
V. Seed grader.
VI. Winnower.
VII. Seed trater.
VIII. Power Sprayer or duster.
IX. Self propelled combine.
X. Poultry feed grinder and mixer.
XI. Transplanter.
XIV. Puddler.
XV. Fertilizer seed broad caster.
XVI. Maize Sheller.
XVII. Ground nut decorticator.
XVIII. Manure of seed screen.
XIX. Flame gun.
XX. Seed grader.
XXI. Hand driven chaff cutters.
XXII. Tasla.
XXIII. Tangli.
8 Bardana and other packing material including containers used in goods which are not liable to tax or are exempt from tax and the sale price thereof is not charged for separately from the purchase of such goods
9 Bones of animals
10 Blood aids used by human beings
11 Books excluding accounts books
12 Butter (un-pasteurized) and Branded Bread
13 Betel leaf (Pan)
14 Cereals and pulses including all forms of rice except when sold in tinned containers and processed form
15 Common salt
16 Cotton, woolen textiles (all varieties) including rayon, artificial silk or nylon (whether embroidered or not) whether manufactured by handloom or powerloom or otherwise in India but excluding carpets, druggests, durrets, durries, by whatever name called
17 Cotton seeds
18 Cattle and poultry feeds including fodder
19 Candles, devas and hurricanes lanterns and their accessories
21 Charkhas, Takli and accessories thereof
22 Charcoal
23 Chillies
24 Country liquor
25 Diagnostic X-ray photos and X-ray therapy and X-ray photos taken in the course of medical treatment
26 Dhoop and Agarbati
27 Exercise books, pencils, takhties, slate pencils and slates
28 Eggs
29 Earthenware made by Kumhars
30 Electrical energy
31 Flour including atta, maida, suji and bran (Except when sold in tinned containers in processed form) water chestnut and its derivatives, darau, sewal and Bajerbang and their derivatives
32 Fish (except when sold in tinned containers and bottles)
33 Fresh fruits (except when sold in tinned containers and bottles)
34 Fresh milk (whole or separated) curds and their by products realized by utilization of surplus thereof
35 Firewood and saw dust
36 First-aid boxes and other relief material received by the Indian Red Cross Society J & K State branch from its headquarters at Delhi and supplied by it to any Department of Government in the State of Education Institution and Victims of natural calamities
38 Fodder seed including oat seeds.
39 Renewable energy devices such as
    I) Flat plate solar collectors.
    II) Concentrating and pipe type solar collectors.
    III) Solar Cookers.
    IV) Solar water heaters and systems.
    V) Solar crop driers and systems.
    VI) Solar stills and desalination system.
    VIII) Air/Gas/Fluid heating systems.
    VII) Solar pump used on solar thermal and solar photo-volatic conversion.
    IX) Solar power generating systems.
    X) Solar photo-voltaic modules and panels for water pumping and other applications.
    XI) Wind Mills and any specially designed devises on wind mills.
    XII) Any special device including electric generators and pumps running on wind energy..
    XIII) Bio-gas plant and bio-gas engines.
    XIV) Agricultural and Municipal waste conversion devices producing energy.
    XV) Equipment for utilization ocean waves and geothermal energy.
40 Gur and Gur shaker
41 Gabbas
42 Gobar gas plants component thereof.
43 (a) Goods sold by canteen stores Department to members of the Armed forces of the Indian Union, Border Security Forces and Ex-service man excluding civilians
  (b) Goods obtained by Defence Services Canteens from the Canteen Store Department / CRDIDS station Canteen and sold to the members of the Armed forces of the Indian Union, Border Security Force and Ex-servicemen excluding civilians
  (c) Sale to the Canteen Stores Department of goods certified by it as being intended for being sold directly to members of Defence Forces, Border Security and Ex-service man at prices fixed by the Government of India.
44 Goods sold for officials use to:-

(a) Any foreign or commonwealth diplomatic Mission,

(b) Any officer of the United Nations or any specialized agency thereof like UNICEF:

Provided that in case of any sale, the dealer claiming exemption in this behalf producing the certificate issued by the Commissioner or Officer concerned, sealed and authenticated in the prescribed forms.

"Certified that goods covered by the voucher(s) / cash memos mentioned below were purchased for the officials use of the Embassy / Legation / High Commission / Office of . . . . . . . . . . . . . . . . . . . . .

Name and address of the dealer with GST Registration No. Voucher / Cash Memo No and date Amount
     

Provided further that the office copy of the voucher(s)/ memo(s) issued on account of such sale bears the name and address of the Mission or office to whom the sale was made and also the name and signature of the Mission or of the person receiving the goods on behalf of the Mission or office.

45 Goods sold by persons running printing press subject to the conditions that they shall pay fee as under:

1/ A printing press unit with one printing machines Rs. 300/-P.A.

2/ A printing press unit with two printing machines Rs. 500/- P.A.

3/ A printing press unit with three or more machines Rs. 1000/- P.A.

46 Goods manufactured by the Bandsaw owners subject to the condition that they shall obtain exemption licence on payment of exemption fee of Rs. 500/- per annum.

Note: The fee prescribed shall be paid by the person running printing press / bandsaw within 20 days from the beginning of the financial year to which exemption pertains. In case the exemption fee is not paid within the specified time, the band saw owners shall have to deposit penalty in addition to the prescribed fee at the rates given below:

1. Default for 1st three months 25% of normal fee
2. Default for six months upto one year 50% of normal fee
3. Default beyond six months upto one year 75% of normal fee
4. Default beyond one year 100% of normal fee
47 Handmade straw fans.
48 Honey in raw as well as processed form.
49 Independence Jayanti badges.
50 Imported rapeseed oil
51 Judicial and non-judicial stamps, postal stamps and other stamps used for entertainment and passengers tax.
52 Jammu and Kashmir Sceneries.
53 Jute as defined in Section 14 of the CST Act, 1956.
54 Live stock including poultry.
55 Lime Surkhi, sand, stones and Bajri.
56 Meat (except when sold in tinned containers)
57 Lohies and Pattus when manufactured on handlooms.
58 Bindies, bangles made of material other than gold and silver, platinum and other precious and semi precious metals and stones.
59 Medicines and appliances used as contraceptives.
60 Minor forest products namely Ratha, Naspal and Brahmi booti other than those specified in Schedules A to F (both inclusive).
61 Motor spirit as defined in J & K Motor Spirit and Diesel Oil (Taxation of Sales ) Act, Svt. 2005.
62 Namdas.
63 Newar, sutli and ropes made of cotton or hemp.
64 News prints to be purchased by the small and medium newspapers.
65 Oil seeds excluding ground nut, coconut and poppy seeds.
66 Periodicals and newspapers.
67 Plant protection machines and sprays
69 Pans sold by retail pan dealers.
70 Pashmina and Ruffle cloth/shawls with or without embroidery and paper machines.
71 Pashmina wool.
72 Raw Wool.
74 Raw Silk
75 Reori, batasha, gajak, mishri (candy or cozy) golies manufactured in the State, boors, makhana, maroonda, phollian and parched grams and peas.
76 Readymade clothes made of Khadi being product of hand woven and hand spun cotton, silk or woollen material sold by khadi bhandars and certified as such by the All India Khadi and Village Industries Commission and finished products of such Khadi and Village Industries which are approved by the Khadi and Village Industries Board.
77 Raw material excluding items listed below, sold to small scale industrial units (both in public and private sector) registered on or after 1.7.90 and to SICOP, shall be exempted from payment of tax leviable under the said Act, subject to the production of a declaration as may be prescribed by the Commissioner, Sales Tax in this behalf.
    (i) Plywood, laminated sheets and other synthetic sheets.
    (ii) GC/GP/Iron sheets.
    (iii) CR/HR coils/BR Sheets.
    (iv) Tea
    (v) Varnish and paints.
    (vi) Cushions, mattresses, pillows, seat covers and other articles made out of foam.
    (vii) Glass sheets.
    (viii) Cement
    (ix) Copper circles.
    (x) Oleo resin
    (xi) Timber
    (xii) Tin
    (xiii) Marble

Provided the if any of the above referred goods are manufactured as finished good within the State of Jammu and Kashmir by an Industrial Unit covered by any other notification, the same shall continue to be governed, for purpose of exemption from payment of sales tax on finished goods under such notification.

Provided further that registered small, medium and large scale Industrial unit already availing the exemption under entry 80 of SRO 135 dated: 29-03-1989, as it existed befor the issuance of this notification, shall continue to avail the same for further period of their entitlement.

78 Silk cocoons
79 Sugar
80 Sales made by the Regional Research Laboratory of their residual products.
81 Silk and silk fabrics
82 Saree falls
83 Tobacco and all its products.
84 Towels, bed sheets, table cloths, pillow covers, handkerchiefs and dusters.
85 Vegetables and flower seeds, bulbs, plants seedlings, and flowers.
86 Vegetables (excluding guchian) except when sold in tinned containers.
87 Washing soap in chips, cakes and in bar forms and non edible oils used in soap manufacturing but excluding detergents and washing powder.
88 Walnuts and its kernels.
89 Wicker and bamboo works.
90 Wood carving but excluding articles of furniture.
91 Wool tops excluding knitting wool.
92 Wheat seeds.
93 Coconut
94 Cheese (un-pasteurized)