Amendments in SRO-GST-26 (Rate) Dated 15/11/2017 - SRO GST 37-(Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO.GST.37 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the State Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in SRO-GST-26 (Rate) Dated 15/11/2017 issued by Finance Department, Government of Jammu and Kashmir, namely: - In the said notification, - (1) in the Table, - (a) against serial number 1 , - (i) in column (2), for the entry, the following entry shall be substituted, namely. - Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation I thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: - Explanation 2 - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R, 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017. . This notification shall deemed to have come into force w.e.f. 25th day of January, 2018. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Commissioner/ Secretary to Government Finance Department