Amendment in Notification No. S.R.O-17 dated 08-07-2017 - S.O. 418 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Jammu/Srinagar, the 9th December, 2021. S.O. 418. - In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments further to amend in the Notification No. SRO-17 dated 08-07-2017 namely :- 1. In the notification,- (i) In clause (i), for the words and motor cycle ; , the words motor cycle, omnibus or any other motor vehicle ; shall be substituted ; (ii) after clause (iii), the following clause shall be inserted, namely :- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in explanation,- (i) In item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures, , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted ; (ii) after item (b), the following shall be inserted namely,- (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 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.