THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. SRO-GST-28(Rate) Dated 15th November, 2017.-

In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council hereby makes the following further amendments in the SRO notification No. SRO-GST-12 issued by the Finance Department Government of Jammu and Kashmir under endorsement No. ET/Estt/119/2017 dated 08th July, 2017, namely:-

In the said notification, in the Table, -

(a) against serial number 11 A, for the entry in column (3), the following entry shall be substituted namely: -

"Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.";

(b) the serial number 11B and the entries relating thereto, shall be omitted;

(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

(1)	(2)	(3)	(4)	(5)
"79A	Heading 9996	Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force	Nil	Nil".

By order of Government of Jammu and Kashmir.

Sd/-

Navin K. Choudhary) IAS

Principal Secretary to Government

Finance Department