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Effective 1 April, 2010, the basic rates of VAT in Jammu and Kashmir have been enhanced as mentioned below:
| Particulars | Rate up to
31 March, 2010 |
Rate with effect from 1 April, 2010 |
| Goods falling under Schedule C and liable to tax at 4%, other than the declared goods, as specified under Section 14 of the Central Sales Tax Act, 1956 which will continue to be liable to tax at 4% | 4% | 5% |
| Goods falling under Schedule D | 12.5% | 13.5% |
Source
- Notification No. SRO 147 dated 31 March, 2010
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