Seeks to amend Notification SRO-GST 1/2017, dated the 08th July, 2017 - S.O. 41 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT Civil Secretariat, J K. NOTIFICATION Jammu, the 12 th of January, 2024 S.O. 41 - 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 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 notification of the Government of Jammu and Kashmir, Finance Department, SRO-GST 1/2017, dated the 08th July, 2017, namely :- In the said notification, - (A) in Schedule I 2.5%, - (i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 92A. 1703 Molasses ; (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 96A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ; (B) in Schedule III 9%, (i) against S. No. 13, in column (3), for the words and figures of heading 1905 , the words and figures of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 25A. 2207 10 12 Spirits for industrial use ; (C) in Schedule IV 14%, S. No. 1 and the entries relating thereto shall be omitted. 2. This notification shall deemed to have come into force with effect from the 20th day of October, 2023. By Order of the Government of Jammu and Kashmir. (Santosh D Vaidya) IAS Principal Secretary to the Government Finance Department