Amendment in Notification No. SRO GST- 4 dated 08-07-2017 - S.O. 108 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT JAMMU/SRINAGAR. Notification Srinagar, the 3rd March, 2023. SO-108. In exercise of powers conferred by Sub-Section (3) of Section 9 of the Jammu and Kashmir Goods and Services Tax, 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- 4 dated 08-07-2017 ; namely : In the Table , for S. No. 3A and the entries relating thereto, the following entries shall be substituted, namely : (1) (2) (3) (4) (5) 3A 3301 2400 3301 2510 3301 2520 3301 2530 3301 2540 3301 2590 Following essential oils other than those of citrus fruit namely : of peppermint (Menthapiperita) : of other mints Spearmint all ) ex- menthaspicata), Water mint-oil (ex-menthasylvestries), Bergament oil (ex-menthacitrate), Menthaarvensis. Any unregistered person Any Registered person 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.