Amendment in Notification No. SRO-GST-1 dated 08-07- 2017 - S.O. 106 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT JAMMU/SRINAGAR Notification Srinagar, the 3rd March, 2023. SO-106. In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Jammu and Kashmir Goods and Service Tax Act, 2017 (Act No. V of 2017), the Government on the recommendations of the Council, hereby makes the following amendments in the notification No. SRO-GST-1 dated 08-07- 2017 ; namely :- (A) In Schedule I-20%, i. agaist S. No. 102A, in column (3), for the entry, the following entry shall be substituted namely : Ethyl Alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) . ii. agaist S. No. 103A in the column (3) for the entry, the following entry shall be substituted namely : Bran sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Scheldule-II-6%, i. against S. No. 48, in column (3), for the entry, the following entry shall be substituted namely : Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; ii. against S. No. 180, in column (3), for the entry, the following entry shall be substituted namely : Mathematical boxes, geometry boxes and colour boxes ; (C) in Scheldule-III-9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted namely : Ethyl Alcohol and other spirits, denatured of any strength [other than ethyl alcohol supplied to oil marketing companies or Petroleum refineries for blending with motor spirit (petrol)] . This notification shall deem to have come into force with effect from the 1st day of January, 2023. By order of the Government of Jammu and Kashmir. (Sd.) NITU GUPTA, JKAS, Secretary, Finance Department.