In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017:

The notification shall come into force at once.

2. The exemption contained in the SRO Notification No. SRO-GST-8 dated 08.07.2017 as amended by this notification shall apply to all registered persons till the 30th September, 2019.

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government, Finance Department.