Amendments in the SRO notification No. SRO-GST-2 dated 08.02.2017 - S.O. 57 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu/Srinagar Notification Srinagar, the 07 Feb. 2022 S.O. 57 - In exercise of the powers conferred by sub-sections (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the SRO notification No. SRO - GST-2 DATED 08.07.2017, namely:- In the said notification, in the Schedule, - (i) against Serial No. 22, for the entry in column (2), the entry 0303, 0304, 0305, 0306, 0307, 0308, 0309 shall be substituted; (ii) against Serial No. 43B, in column (3), for the entry, the entry Vegetables provisionally preserved, but unsuitable in that state for immediate consumption shall be substituted; (iii) against Serial No. 49, in column (3), for the entry, the entry Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled shall be substituted; (iv) after Serial No. 97 and entries relating thereto, the following Serial No. and entries shall be inserted, namely: - 97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [ other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] ; (v) Serial No. 101 and the entries relating thereto shall be omitted; (vi) against Serial No. 141, for the entry in column (2), the entry 8807 shall be substituted; 2. This notification shall deem to have come into force w.e.f. the 1 st day of January, 2022. Sd/- (Atal Dullo), lAS Financial Commissioner to Government, (Additional Chief Secretary) Finance Department