In exercise of powers conferred by section 4 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby direct that in schedule "B" to notification SRO 117 of 2007 dated 30.03.2007. the following amendments shall be made, namely.

"(I) in the heading, for the words and figures "Goods Chargeable to Tax at the rate of 10%", the words and figures "Goods Chargeable to Tax at the rate of 12%" shall be substituted

(II) for the entries 5,7,19,21 and 26. the following entries shall be substituted, namely :-

"5. Services provided by the beauty salons, health clubs, gymnasiums, fitness/wellness centres, slimming centres.

7. Services provided by advertising agencies other than the Newspapers

19. Services provided by the Chartered Accountants, Cost and Works Accountants only in the shape of accounting and auditing services.

21. Security and placement services including manpower recruitment and/or supply agency services

26. Services provided by consultants, including survey, feasibility, exploration and impact assessment including technical testing/analysis services other than those already included in this schedule"

(Ill) After entry 5, the following entry shall be added, namely:-

"6. Services provided by nursing homes."

This notification shall come into force w.e.f 01-04- 2015

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department