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:-
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