Amendment in Notification No. SRO-GST-11 dated 08-07-2017 - SRO-GST- 46 (Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 31th August, 2018 SRO-GST- 46 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 dated 08-07-2017; namely: (i) against serial number 7, in column (3),- (a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - ( 3 ) ( 4 ) ( 5 ) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent; Explanation 1: This entry includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional. 2. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; b. in items (ii), (vi) and (viii),- A. for the words declared tariff , wherever they occur, the words value of supply shall be substituted ; B. the Explanation shall be omitted; c. for item (v), and the entries relating thereto in columns ( 3 ), ( 4 ) and ( 5 ), the following shall be substituted , namely: - ( 3 ) ( 4 ) ( 5 ) (v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indoor functions that are event based and occasional in nature. 9 - ; (ii) against serial number 9, for item (vi) in column ( 3 ) and the entries relating thereto in columns ( 3 ), ( 4 ) and ( 5 ), the following entries shall be substituted , namely: - ( 3 ) ( 4 ) ( 5 ) (vi) Multimodal transportation of goods. Explanation .- (a) multimodal transportation means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- A. enters into a contract under which he undertakes to perform multimodal transportation against freight, and ; B. acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - ; (iii) for serial number 22 and the entries relating thereto , the following shall be substituted , namely: - (1) (2) ( 3 ) ( 4 ) ( 5 ) 22 Heading 9984 (Telecommunications, broadcasting and information supply services.) (i). Supply consisting only of e-book Explanation .- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975)) supplied online which can be read on a computer or a hand held device. 2. 5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 - ; This notification shall be deemed to have come into force w.e.f. 27th day of July, 2018. By order of the Government of Jammu Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department