THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. SRO-GST-06 (Rate)-Dated 21st September, 2017

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017), the Jammu and Kashmir Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following amendments in SRO notification No. GST-2 (Rate) dated 22.08.2017; namely:-

In the said notification, in the Table, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)

(4)

(5)

"(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of-

(d) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(e) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Jammu and Kashmir Goods and Services Tax Act, 2017.

(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

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By Order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary, IAS

Principal Secretary to Government

Finance Department