THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. SRO-GST-31 (Rate), Dated, 29th January, 2018

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 further amendments in SRO-GST-13 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:-

In the said notification,-

(i) in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: -

(1)	(2)	(3)	(4)
"5A	Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Jammu and Kashmir Goods and Services Tax Act, 2017 (12 of 2017).	Central Government, State Government, Union territory or local authority	Any person registered under the Jammu and Kashmir Goods and Services Tax Act, 2017";

in the Explanation, after clause (e), the following clause shall be inserted, namely: -

'(f) 'Insurance agent1 shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).'.

This notification shall deemed to have come into force w.e.f. 25th day of January, 2018.

By order of the Government of Jammu and Kashmir.

Sd /-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government,

Finance Department.