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The Jammu and Kashmir Value Added Tax Act, 2005. SCHEDULE
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LIST OF INDUSTRIAL INPUTS AND I.T.PRODUCTS
4% 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), beeswax, 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
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, 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
Parts and accessories of HSN 84.69, 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
195
Cell phones