In exercise of the powers, conferred by section 5 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby direct that the services provided in the shape of lodging facilities by hotels, lodges and guest houses shall be exempted from the payment of tax, leviable under the said Act upto 30-06-2016.

This notification shall come into force from 01-04-2014.

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department