Amendment in Notification No. SRO-GST-2 dated 08.07.2017 - SRO-GST-15 (Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO-GST-15(Rate) .-ln 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), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO-GST-2 dated 08.07.2017; namely :- In the said notification,- (D) in the Schedule,- (i) after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 122A 4907 Dut Credit Scrips ; (ii) after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 150 - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of rants , (E) in the Explanation, after clause (iv), the following clause shall be inserted, namely:- (v) The phrase Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is: (c) setup by an Act of Parliament or State Legislature; or (d) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. By order of the Government of Jammu and Kashmir Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government, Finance Department