Amendment in Notification No. SRO-GST-1 dated 08-07-2017 - S.O. 223 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT FINANCE DEPARTMENT, JAMMU AND KASHMIR. Notification Jammu/Srinagar, the 26th April, 2023. S.O. 223 . -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 No. SRO-GST-1 dated 08-07-2017, issued by Finance Department, Government of Jammu and Kashmir, namely : i. In Schedule I-2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely : Jaggery of all types including Cane Jaggery (gur) Palmyra Jaggery, pre-packaged and labeled ; Khandsari Sugar, pre-packaged and labeled ; pre-packaged and labeled ; ii. in Schedule II-6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely : (1) (2) (3) 186A 8214 Pencil sharpeners ; iii. in Schedule III-9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. This notification shall deem to have come into force on the 1st day of March, 2023. By order of the Government of Jammu and Kashmir. (Sd.) NITU GUPTA, JKAS, Secretary, Finance Department.