Amendment in Notification No. SRO-GST-11 dated 08-07-2017

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..... so, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 dated 08-07-2017; namely: (i) against serial number 7, in column (3),- (a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - ( 3 ) ( 4 ) ( 5 ) (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the .....

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..... ; c. for item (v), and the entries relating thereto in columns ( 3 ), ( 4 ) and ( 5 ), the following shall be substituted , namely: - ( 3 ) ( 4 ) ( 5 ) (v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indoor functions that are event based and occasional in nature. 9 - ; (ii) against serial number 9, for item (vi) in column ( 3 ) and the entries relating thereto in columns ( 3 ), ( 4 ) and ( 5 ), the following .....

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..... services.) (i). Supply consisting only of e-book Explanation .- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975)) supplied online which can be read on a computer or a hand held device. 2. 5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 - ; This notification shall be deemed to have come into force w.e.f. 27th day of July, 2018. By order of the Government of Jammu .....

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