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 17 dated the 8th July, 2017, namely:-

In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:-

"(iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.".

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