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The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
SCHEDULE C : LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS
LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS
4% Rate items
Entry No. 56 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), bees wax, 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 vaccum 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 concentrates 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 iodine.
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, other non-metal
37
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed mercury
38
Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.
39
Sulphuric acid and anhydrides thereof; Oleum
40
Nitric acid, Sulphonitric acids.
41
Diphosphorous penataoxide; 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 hydroxide (caustic potash); peroxides of sodium or potassium.
47
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides of strontium or barium.
48
Aluminium hydroxide.
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 dischromate.
70
Radioactive chemical elements and ratioactive 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 isotpoes.
72
Compounds, inorganic or organic, or rare 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 of hydrocarbons, whether or not halogenated.
79
Mithanol
80
Di-Ethylene Glycol, Mono Ethylene Glycol, Tri-Ethylene Glycol, Ethylene 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 nitrosated derivatives.
84
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated 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; paraformaldehyde.
88
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of S. No. 87
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 nitrosated 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
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids.
98
Carboxyamide-function compounds; amide-function compounds of carbonic acid.
99
Carboxyamide-function compound (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 triacetic 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 vegetable or animal origin.
114
Synthetic organic colouring mater, 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
Prepaed driers
118
Printing ink whether concentrated or solid.
119
Casein, caseinates and other casein derivatives, casein glues.
120
Enzymes; prepared enzymes not elsewhere specified or included.
121
Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes.
122
Activated carbon, activated natural mineral products, animal black, including spent 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 preparations based on rosin acids.
126
Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-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
PVC
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, chemical)
147
Ion-exchangers based on polymers in primary forms.
148
Self-adhesive plates, sheets, film, strip of plastic 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 strips.
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 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, headphones 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 cicruits
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
Computer systems and peripherals, electronic diaries
188
Cathode ray oscilloscopes, spectrum analysers, signal and analysers
189
Parts and accessories of HSN 84m 69, 84 70 & 84, 71
190
D C micromotors, stepper motors of 37.5 watts
191
Parts of HSN 85.01
192
Uninterrupted power supply
193
Permanent magnets and articles
194
Electrical apparatus for line telephony or line telegraphy