In exercise of the powers conferred by sub-section (1) section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification SRO-GST 12 dated the 8th July, 2017; namely:-
In the said notification,-
(i) in the Table,-
(a) after serial number 9 and the entries relating thereto, the following shall be inserted namely:-
(b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
(c) against serial number 35, in column (3),-
(A) in item (h), for the words "Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme", the words, brackets and letters "Restructured Weather Based Crop Insurance Scheme (RWCIS)", shall be substituted;
(B) in item (j), for the words "National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)", the words, brackets and letters "Pradhan Mantri Fasal BimaYojana (PMFBY)", shall be substituted;
(ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-
"(iii) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.".
This notification shall come into force with effect from 22nd August 2017.
By Order of the Government of Jammu and Kashmir.
Sd/-
(Navin K. Choudhary, IAS
Commissioner/Secretary to Government
Finance Department