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 Government, on the recommendation of Council, hereby makes the following rules to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-

(i) in rule 125, for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(ii) in rule 129, for the words "Director General of Safeguards", wherever they occur, the words "Director General of Anti-profiteering" shall be substituted;

(iii) in rule 130, in sub-rule (2), for the words "Director General of Safeguards", wherever occurring, the words "Director General of Anti-profiteering" shall be substituted;

(iv) in rule 131, for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted;

(v) in rule 132, in sub-rule (1), for the words "Director General of Safeguards", the words "Director General of Anti-profiteering" shall be substituted;

(vi) in rule 133, for the words "Director General of Safeguards", wherever occurring, the words "Director General of Anti-profiteering" shall be substituted.

The notification shall deemed to have come into force with effect from 08th day of July, 2018.

By order of the Government of Jammu & Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Principal Secretary to Government

Finance Department