Amendment in Notification No. SRO-GST 12/2017, dated the 08th July, 2017 - S.O. 47 - 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. 47 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Jammu and Kashmir Goods and Services Tax Act, 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 the following amendment further to amend the notification of the Government of Jammu and Kashmir Finance Department, SRO-GST 12/2017, dated the 08th July, 2017, namely :- In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 3B Chapter 99 Services provided to a Governmental Authority by way of (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil ; (2.) against serial number 6, in column (3),in item (a), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (4.) against serial number 8, in column (3) in the proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (5.) against serial number 9, in column (3), in the first proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; 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