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THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. SR0-GST-16 (Rate).- Dated, 13th October, 2017.-

In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No. SRO-GST-4 dated 08.07.2017, namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

TABLE

SI. No. Tariff item, subheading, heading or Chapter Description of Goods Supplier of goods Recipient of supply
(1) (2) (3) (4) (5)
6 Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person
By order of the Government of Jammu and Kashmir.

Sd /-

(Navin K. Choudhary), IAS

Principal Secretary to Government,

Finance Department.