Amendment in Notification No. SRO-GST-13 DATED 08.07.2017 - SRO GST 31-(Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29th January, 2018 SRO. GST. 31 (Rate).- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in SRO-GST-13 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification,- (i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) '5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Jammu and Kashmir Goods and Services Tax Act, 2017 in the Explanation, after clause (e), the following clause shall be inserted, namely: - '(f) 'insurance agent' shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938)' 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 Principal Secretary to Government Finance Department