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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