Seeks to amend Notification No. S.R.O. 11, dated the 8th of July, 2017 - S.O. 416 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Jammu/Srinagar, the 9th December, 2021. S.O. 416 . In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Notification No. SRO-11, dated the 8th of July, 2017, namely :- In the said notification, In the TABLE,- I. against serial number 3,- 1. In column (3), in the heading Description of Service , in Items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union Territory or a local authority shall be substituted ; 2. In column (3), in the heading Description of Service , in Item (vii), for the words Union Territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted ; 3. In column (5), in the heading Condition , the entries against Items (iii), (vi), (vii),(ix) and (x), shall be omitted ; II. against serial number 26, in column (3), in the heading Description of Service , in item (i), in clause (b), after the words, numbers, figures and brackets Customs Tariff Act, 1975 (51 of 1975) the words except services by way of dyeing or printing of the said textile and textile products shall be inserted. 2. This notification shall come into force with effect from the 1 st day of January, 2022. (Sd.) ATAL DULLOO, IAS, Financial Commissioner to Government (Additional Chief Secretary), Finance Department