In exercise of the powers conferred by sub-section (1) of section 10 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 make the following amendments in notification No. SRO-279 dated 8th of July,2017.

In the said notification, in the opening paragraph, -

(a) in clause (i), for the words "one percent.", the words "half percent." shall be substituted;

(b) in clause (iii), for the words "half percent of the turnover", the words "half percent of the turnover of taxable supplies of goods" shall be substituted.

This notification shall deemed to have come into force w.e.f. 1st day of January, 2018.

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary),

IAS Principal Secretary to Government,

Finance Department.