EXEMPTION ON INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON - SRO-GST-08. - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu. Notification Srinagar, the 8th July, 2017 SRO-GST-8.- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 , the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 201 7: Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day. The notification shall come into force at once. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Commissioner/Secretary to Government, Finance Department. No: ET/Estt/119/2017 Dated: 08 - 07 - 2017.