The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
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LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS

5% Rate items

Entry No: 73 of Schedule C

S.No	Description
1	Animal ( including fish) fats ,oils, crude, refined or purified.
2	Glycerol, Crude, Glycerol waters and Glycerol lyes
3	Vegetable waxes (other than triglycerides), other insect waxes and spermaceti, whether or not refined or coloured.
4	Animal or vegetable fats boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas.
5	Liquid glucose ( non medicinal)
6	Denatured ethyl alcohol of any strength
7	Manganese ores and concentrates, including ferruginous manganese ores and concentrate with a manganese content of 20%
8	Copper ores and concentrates
9	Nickel ores and concentrates
10	Cobalt ores and concentrates
11	Aluminium ores and concentrates
12	Lead ores and concentrates
13	Zinc ores and concentrates
14	Tin ores and concentrates
15	Chromium ores and concentrates
16	Tungsten ores and concentrates
17	Uranium or Thorium ores and concentrates
18	Molybdenum ores and concentrates
19	Titanium ores and concentrates
20	Niobium, Tantalum, vanadium or Zirconium ores and concentrates
21	Precious metal ores and concentrates
22	Other ores and concentrates
23	Granulated slag ( slag sand ) from manufacturing of iron or steel
24	Benzole
25	Toluole
26	Xylole
27	Napthalene
28	Phenols
29	Creosole oils
30	Normal paraffin
31	Butadine
32	Bitumen
33	Flurine, Chlorine, Bromine and lodine
34	Sulphur, sublimed or precipitated, colloidal sulphur
35	Carbon ( carbon blacks and other forms of carbon not elsewhere specified or included)
36	Hydrogen, rare gases and other non-metals
37	Alkali or alkaline-earth metals, rare earth metals, scandium and yttrium, whether or not intermixed or inter alloyed, mercury
38	Hydrogen chloride ( hydrochloric acid) chlorosulphuric acid
39	Sulphuric acid and anhydrides thereof, Oleum
40	Nitric acid, sulphonitric acids
41	Diphosphorus pentaoxide, phosphoric acid and polyphosphoric acids
42	Oxides of boron, boric acids
43	Halides and halide oxides of non-metals
44	Sulphides of non-metals, commercial phosphorus trisulphide
45	Ammonia, anhydrous or in aqueous solution
46	Sodium hydroxide (caustic soda), potassium hydroxides (caustic potash), peroxides of sodium or potassium
47	Hydroxide and peroxide of magnesium, oxides, hydroxides and peroxides of strontium or barium
48	Aluminium hydroxides
49	Chromium oxides and hydroxides
50	Manganese oxides
51	Iron oxides and hydroxides
52	Cobalt oxides and hydroxides, Commercial cobalt oxides.
53	Titanium oxide
54	Hydrazine and hydroxylamine and their inorganic salts, other inorganic bases, other metal oxides, hydroxides and peroxides
55	Fluorides, fluorosilicates, fluoroaluminates and other complex fluorine salts
56	Chlorides, chloride oxides and chloride hydroxides, bromides and bromide oxides, iodides and iodide oxides
57	Chlorates and perchlorates, Bromates and perbromates, Iodates and periodates
58	Sulphides, polysulphides
59	Dithionites and sulphoxylates
60	Sulphites, thiosulphates
61	Copper sulphate
62	Nitrites, nitrates
63	Phosphinates ( Hypophosphites) Phosphonates ( Phosphites), phosphates and polyphosphates
64	Carbonates, peroxocarbonates ( percarbonates), commercial ammonium carbonates containing ammonium carbamate
65	Cyanides, cyanide oxides and complex cyanides
66	Fulminates, cyanates and thiocyanates
67	Borates, peroxoborates ( perborates)
68	Sodium dischromate
69	Potasium dischoromate
70	Radioactive chemical elements and radioactive isotopes including the fissile chemical elements and isotopes) and compounds.
71	Isotopes other than those of heading No: 70 , compounds, inorganic or organic of such isotopes.
72	Compounds, inorganic or organic, or ratre earth metals of yttrium or of scandium or of mixtures of these metals
73	Phosphides, whether or not chemically defined, excluding ferrophosphorus
74	Calcium carbide
75	Ethylene, Propylene
76	Cyclic Hydrocarbons
77	Halogenated derivatives of Hydrocarbons
78	Sulphonated, nitrated or nitrosated derivatives or hydrocarbons, whether or not halogenated
79	Methanol
80	Dl-Ethylene Glycol, Mono-Ethylene Glycol, Tri-Ehtylene Glycol, Ethlene Glycol, Heavy Ethylene Glycol
81	Cyclic alcohols and their halogenated, sulphonated nitrated or nitrosated derivatives
82	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols
83	Ethers, ether-alcohols peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrostated derivatives.
84	Epoxides, Epoxyalcohols, epoxyphenols and epoxythers, with a three membered ring and their halogenated, sulphonated,nitrared or nitrosated derivatives.
85	Ethylene Oxide
86	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives
87	Aldehydes, whether or not with other oxygen function, cyclic polymers of aldehydes, paraformaldehye
88	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of S.No. 86
89	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or nitrosated derivatives
90	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids
91	Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, their halogenated sulphonated, nitrated derivatives
92	Carboxylic acids with additional oxygen function and their anhydrides, halides , peroxides and peroxyacids, their halogenated, sulphnated, nitrated or nitrostated derivatives
93	Phosphoric esters and their salts, including lactophosphates, their halogenated, sulphonated, nitrated or nitrosated derivatives
94	Esters of other inorganic acids ( excluding esters of hydrogen halides) and their salts, their halogenated, sulphonated, nitrated or nitrosated derivatives
95	Amine-function compounds
96	Oxygen-function amino-compounds
97	Quaternery ammonium salts and hydroxides, lecithins and other phosphominolipids
98	Carboxyamide-function compounds, amide-function compounds of carbonic acid
99	Carboxyamide-function compounds ( including saccharin and its salts) and imine function compounds.
100	Nitrile-function compounds
101	Diazo- Azo-or-azoxy-compounds
102	Organic derivatives of hydrazine or of hydroxylamine
103	Organo-sulphur compounds
104	Ethylene Diamine Tetra Acetic Acid, Nitrillo Triacetric Acid and their derivatives
105	Heterocyclic compounds with oxygen heteroatom(s) only
106	Heterocyclic compounds with nitrogen heteroatom(s) only
107	Nucleic acids and their salts, other heterocyclic compounds
108	Sulphonamides
109	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives
110	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
111	Tanning extracts of vegetable origin, tannins and their salts, ethers, esters and other derivatives
112	Synthetic organic tanning substances, inorganic tanning substances, tanning preparations, whether or not containing natural (tanning substances, enzymatic preparations for pre-tanning.)
113	Colouring matter of vegetable or animal origin ( including dyeing extracts but excluding animal black), (whether or not chemically defined, preparations based on colouring matter or vegetables or animal origin .)
114	Synthetic organic colouring matter, whether or not chemically defined, preparations based on synthetic organic colouring matter .
115	Colour lakes, preparations based on colour lakes
116	Glass frit and other glass in the form of powder, granules or flakes
117	Prepared driers
118	Printing ink whether or not concentrated or solid
119	Casein, caseinates and other casein derivatives, casein glues
120	Enzymes, prepared enzymes not elsewhere specified or included
121	Artificial graphite, collodial or semi-collodial graphite, preparations based on graphite or other carbon in the form of pastes
122	Activated carbon, activated natural mineral products, animal black, including spend animal black
123	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates.
124	Rosin and resin acids, and derivatives thereof, rosin spirit and rosin oils, run gums
125	Wood tar, wood tar oils, wood creosote, wood naphtha, vegetable pitch, brewere pitch and similar preparation based on resin acids.
126	Finishing agents, dye carriers to accelerate the dyeing or fixing of due-stuffs and other products and preparations, textile, paper .
127	Prepared rubber accelerators, compounded plasticisers for rubber or plastics, not elsewhere specified or included anti-oxidising .
128	Reducers and blanket wash/roller wash used in the printing industry.
129	Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
130	Mixed alkylbenzenes and mixed alkylnaphthalenes.
131	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, chemical compounds doped for use in electronics
132	Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols
133	Retarders used in the printing industry
134	LLDPE/LDPE
135	HDPE
136	Polymers of propylene in primary forms
137	Polyvinyl Chloride
138	Acrylic polymers in primary forms
139	Polyacetals, other polyethers and epoxide resins in primary forms, polycarbonates, alkyd resins polyallylesters and polyesters.
140	Polyethylene Terephthalate chips
141	Polyamides in primary forms
142	Amino-resins, polyphenylene oxide, phenolic resins and polyurethanes in primary forms
143	Silicones in primary forms
144	Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones .
145	Cellulose and its chemical derivatives, and cellulose ethers, not elsewhere specified in primary forms
146	Natural polymers ( for example, alginic acid) and modified natural polymers ( for example, hardened proteins, chemicals)
147	Ion-exchangers based on polymers in primary forms
148	Self adhesive plates, sheets, film, strip of plasticsn whether or not in rolls
149	Flexible plain films
150	Articles for packing of goods, of plastics, namely boxes, cases, crates, containers, carboys, bottles, jerry cans and stoppers, lids caps
151	Natural Rubber, balata, gutta percha, Guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strips
152	Synthetic rubber and factice derived from oils in primary forms or in plates, sheets or strip, mixtures of any products.
153	Reclaimed rubber in primary forms or in plates, sheets or strip
154	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip , other than unvulcanised rubber
155	Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp and pulps of other fibrous cellulosic materials
156	Cartons , ( including flattened or folded cartons,), boxes (including flattened or folded boxes), cases,bags , packing containers
157	Paper printed labels and paperboard printed labels
158	Paper self adhesive tape and printed wrappers used for packing
159	Partially oriented yarn, polyester texturised yarn and waste thereof
160	Polyester staple Fibre, Polyester staple Fibre fill
161	Polyester Staple Fibre waste
162	Sacks and bags, of a kind used for the packing of goods, of jute or of other textile based fibres .
163	Carboys, bottles, jars, phials of glass, of a kind used for the packing of goods, stoppers, lids and other closures of glass
164	Stoppers, caps and lids ( including crown corks, screw caps and pouring stoppers) capsules for bottles , threaded bungs, bung covers, seals.
165	Zippers
166	Word processing machines, Electronic typewriters
167	Microphones, multimedia speakers, etc
168	Telephone answering machines
169	Prepared unrecorded media for sound recording
170	IT Software or any media
171	Transmission apparatus other than apparatus for radio or T.V broadcasting
172	Radio communication receivers, Radio pagers
173	Aerials, antennas and parts
174	LCD Panels, LED panels and parts
175	Electrical capacitors, fixed, variable and parts
176	Electronic calculators
177	Electrical resistors
178	Printed circuits
179	Switches, Connectors, Relays for upto 5 amps
180	DATA/Graphic Display tubes, other than Picture tubes and parts
181	Diodes, transistors and similar semi-conductor devices
182	Electronic Integrated Circuits and Micro assemblies
183	Signal Generators and parts
184	Optical fibre cables
185	Optical fibre and optical fibre bundles, high voltage cables, PVC or XLPE insulated wires and cables, gelly fill cables
186	Liquid Crystal devices, flat panel display devices and parts
187	Omitted w.e.f. 1-4-2012
188	Cathode ray oscilloscopes, Spectrum analysers, Signal analysers
189	Omitted w.e.f. 01-04-2015
190	D C Micromotors, Stepper motors of 37.5 watts
191	Parts of HSN 85.01
192	Omitted w.e.f. 01-04-2015
193	Permanent magnets and articles
194	Electrical apparatus for line telephony or line telegraphy
195	Cell Phones