The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
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SCHEDULE : E

Section 21(9) (iii)

Negative List of Items for Input Tax Credit

S.No	Description
1	Civil Structures and immovable goods or properties
2	Building material used in construction activities
3	Vehicles of all types
4	Office Equipments
5	Furniture, fixture including electrical fixtures and fittings
6	Capital goods purchased prior to the appointed day (Date of commencement of VAT Act)