Cantonment Board Jammu levies trade tax on all persons carrying on trades and callings within the limits of the Jammu Cantonment as specified in schedule annexed to gazette of India no. 44, Part-III Section-4 dated October 30 th - November 05 th 2004 . The rates of trade tax for various professions and callings are given below :-


Grade I

Rs. 2500/- for a year or a part thereof exceeding six months.
Rs. 1250/- for six monthe or a part thereof
:: Regimental contractor including Contractor of units of more than one hundred persons
:: Licensee of an electric power supply Company
:: Regimental Indian Army Service Core Contractor for wood
:: Regimental Indian Army Service Core Contractor for meat
:: Manufacturer of ice or Regimental Indain Army Service Core Contractor of ice
:: Proprietor of a factor working under the Indian Factory Act 1934
:: Regimental Indian Army Service Core Contactor for fresh vegetables or onions, dry or fresh fruits
:: Building or road contractor
:: Seller of motor cars, motorcycle and accessiors and repair garages
:: Keeper of open liquor bar or sellers of foregin or Indain Liquor
:: General merchant deali9ng in provisions, patient medicines, toilet requsisites, tobacco, cigraettes, crockery and fancy goods who pays Income Tax
:: Cycle hirer keeping thirty cycles or more
:: Proprietor of a Cinema, threater, dancing hall or of similar place of Public entertainment including Melas and Circus
:: Nursing Homes having more than six beds and operation threatres
:: Barat Ghar, Hotel, Community Hall, Entertainment club and sports club
:: Dealer of Petrol or Desiel Oil (Petrol Pump)
:: Dealer of Gas (Gas Agency)
Grade II
Rs. 1500/- per annum or Rs. 750/- for six months
:: Dealer of furniture, Carpets or Kalins whom pays income tax
:: Dispensing chemist
:: Wireless dealer
:: Jeweller, seller of gold, diamond and silver ornaments
:: Dealer, Contractor or repairer of Electric goods or fittings
:: Canteen run by the units
:: Electro plates
:: Sellers of plastic furniture'Seller of computer etc.
:: Shamyana House