The Jammu and Kashmir Value Added Tax Act, 2005. CIRCULAR
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OFFICE OF THE COMMISSIONER COMMERCIAL TAXES,

JAMMU & KASHMIR GOVERNMENT,

EXCISE & TAXATION COMPLEX,

RAIL HEAD, JAMMU-180012

Clarification No. 19 of 2006-07 No.74/Clari/2431-51/CCT Dated 6th January 2007

An application has been filed by M/s Dickson Electronics, Srinagar seeking clarification with regard to rate of tax under J&K Value Added Tax Act, 2005 on the following items:-

1. STD/PCO Monitors.

2. Computer Printers.

3. Electronic Cash registers.

4. Digital Weighing Scales

5. Electronic components like resistors, capacitors, diodes etc.

6. Constant Voltage Transformers (CVTs), Voltage Stabilizer/Battery Chargers.

7. Repairing charges for Telecom products and other electronic machines components, if replaced.

8. Installation charges for Telecom items like EPABX systems.

9. Paper Rolls for electronic cash registers/STD, PCO monitors.

10. Batteries

11. Telephone cables

12. PVC channels.

It is hereby clarified that the rate of tax applicable under J&K Value Added Tax Act, 2005 on the items mentioned in the application is as under:-

S.No	Item	Entry No. & Schedule appended to Notification SRO 167 of 2005 dated 16.06.2005	Rate of Tax
1	STD/PCO Monitors.	Entry No. 147 of Schedule "D"	12.5%
2	Computer Printers.	Entry No.187 of the list attached to Entry No. 73 of Schedule "C"	4%
3	Electronic Cash registers.	Unspecified item	12.5%
4	Digital Weighing Scales	Unspecified item	12.5%
5	Electronic components like resistors, capacitors, diodes etc.	Entry No. 177, 175 & 181 of list attached to Entry 73 of Schedule "C"	4%
6	Constant Voltage Transformers (CVTs), Voltage Stabilizer/Battery Chargers.	Entry No. 52 of Schedule "D" Battery chargers is unspecified item	12.5%
7	Paper Rolls for electronic cash registers/STD, PCO monitors.	Entry No. 97 of Schedule "C"	4%
8	Batteries	Entry No.19 of Schedule "D"	12.5%
9	Telephone cables	Entry No.26 of Schedule "D"	12.5%
10	PVC channels.	Entry No.52 of Schedule "D"	12.5%

Regarding items figuring at serial No. 7 and 8 above, i.e. Repairing charges for telecom products and other electronic machines and installation charges of telecom items like EPABX systems, it is clarified that such activities do not fall within the purview of J&K Value Added Tax Act, 2005. Separate registration is to be obtained for execution of works contract under the J&K General Sales Tax Act, 1962.

Sd/-

(Bashir Ahmed)IAS

Commissioner Commercial Taxes