In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the State Government hereby appoints the 1st day of February, 2018, as the date from which the provisions of serial numbers 1 and 1(ii) of notification SRO-364 dated 30/08/2017 shall come in to force.

This notification shall deemed to have come into force w.e.f. 29th day of December 2017.

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Principal Secretary to Government,

Finance Department.