In exercise of powers conferred by sections 4 and 5 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: -

i) entry 5 namely,

"health clubs, gymnasiums, fitness / wellness centres, slimming centres" shall be deleted;

ii) entry 6 namely,

"Services provided by Nursing Homes" shall be deleted; and

iii) for entry 19, the following shall be substituted, namely:

"Services provided by the Chartered Accountants, Cost and Works Accountants only in the shape of Accounting and auditing services, when their annual turnover exceeds Rs.10 Lacs"

This notification shall come into force with effect from 31st May, 2016.

By Order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government

Finance Department