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Prescribing persons liable to pay tax on reverse charge for the Jammu and Kashmir Goods and Services Tax Act, 2017

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..... SRO-291.- In exercise of the powers conferred by sub section (4) of section 9 of the Jammu and Kashmir Goods and services Tax Act, 2017 (Act No.V of 2017). the State Government, on the recommendations of the council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Ta .....

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..... d by a promoter for construction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in the SRO no t i f i c a t io n No . -GST-11 Dated 08-07-2017 issued by Finance Department, Government of Jammu and Kashmir, as amended. Promoter. .....

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..... er for construction of a project on which tax is payable or paid at the rate prescribed for items (i), (ia), (ib), (ic), and (id) against serial number 3 in the Table, in the Table, in the SRO notification No. SRO-GST-11 Dated 08-07-2017 issued by Finance Department, Government of Jammu and Kashmir, as amended. Promoter Explanation .-For the purpose .....

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..... of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. This notification shall deemed to have come into force w.e.f. 1 st day of April, 2019. By order of the Government of Jammu and Kashmir. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Principal Secretary to the Government. - Notification Tax Management Ind .....

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