Home Notifications 2019 GST - States GST - States - 2019 Jammu and Kashmir SGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Amendment in SRO notification No. SRO-GST-3 dated 08-07-2017 - SRO-622 - Jammu and Kashmir SGSTExtract GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT Notification Srinagar, the 22nd October, 2019. SRO-622 .-In exercise of the powers conferred by sub-sections (1) 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 amendments in the SRO notification No. SRO-GST-3 dated 08-07-2017 namely : (1) in the Table in column (3), after item (5), the following item shall be inserted namely :- (6) Patroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acerage Licensing Policy (OLAP) . (ii) in the Annexure against Condition No. 1. In clause (e) the following proviso shall be inserted at the end namely :- Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form after mutilation, the recipent of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee as the case may be produces before the Deputy Commissioner of Central Tax or the Assistant Commissioner of Central Tax or the Additional Commissioner of State Tax or the Assistant Commissioner of State Tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Patroleum and Natural Gas, Government of India to the effect that the said goods are non-serviceable and have been mutilated for disposal. 2. This notification shall come into force w.e.f 1st October, 2019. By order of the Government of Jammu and Kashmir. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner, Finance Department.
|