Amendment in Notification No. S.R.O-12 dated 08-07-2017 - S.O. 417 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Jammu/Srinagar, the 9th December, 2021. S.O. 417. -In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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 further amendments in the Notification No. SRO-12 dated 08-07-2017 ; namely :- In the said notification, in the Table,- (i) against serial number 3, in column (3), in the heading Description of services , the words or a Governmental authority or a Government Entity shall be omitted ; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted ; (iii) against serial number 15, in column (3), in the heading Description of services , after item (c), the following shall be inserted, namely,- Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ( Act No V of 2017 ). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely,- Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ( Act No Vof 2017 ). ; 2. This notification shall come into force with effect from 1st day of January, 2022. (Sd.) ATAL DULLOO, IAS, Financial Commissioner to Government, (Additional Chief Secretary) Finance Department.