In exercise of the powers conferred by sub-sections (1) and (3) of section 11 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-2 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:-

In the said notification,-

(1) in the Schedule,

(i) in S. No. 102, for the entry in column (3), the entry "Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates &additives, wheat bran & de-oiled cake [other than rice-bran]", shall be substituted;

(ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

(iii) against S. No. 136A, in column (2), for the entry, the entry "7117" shall be substituted';

(iv) in S. No. 137, in column (3), after the words "used in agriculture, horticulture or forestry" the words, "other than ghamella", shall be added;

(V) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry "Vibhuti", shall be substituted;

(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

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.