In exercise of the powers conferred by sub-section (1) of 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 13 dated the 8th July, 2017, namely:-

In the said notification,-

(i) in the Table, against serial number 1,incolumn (2), after the words and brackets "goods transport agency (GTA)" the words and figure ", who has not paid central tax at the rate of 6%," shall be inserted;

(ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:-

"(e) 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