Amendment in Notification No. SRO-GST 13 dated the 8th July, 2017 - SRO-GST-4(Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Notification Srinagar, the 22nd of August, 2017 SRO-GST-4(Rate) - In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification SRO-GST 13 dated the 8th July, 2017, namely:- In the said notification,- (i) in the Table, against serial number 1,in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid central tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . This notification shall come into force with effect from 22nd August 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government, Finance Department