Amendment in Notification No. SRO-12 dated 8th of July, 2017 - S.O. 109 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT JAMMU/SRINAGAR. Notification Srinagar, the 3rd March, 2023. S.O. 109. In exercise of powers conferred by Sub-Sections (3) and (4) of Section 9, Sub-Sections (1) and (3) of Section 11, Sub-Section(5) of Section 15 and Section 148 of the Jammu and Kashmir Goods and Services Tax, 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 following amendments in the notification No. SRO-12 dated 8th of July, 2017 ; namely : 1. against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely : Explanation , For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, i. the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence ; and ii. such renting is on his own account and not that of the proprietorship concern. ; 2. S. No. 23A and the entries relating thereto, shall be omitted. 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.