In exercise of the powers conferred by sub-section (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, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the SRO notification No. SRO -GST -11 dated 08-07-2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

"Explanation.- For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.".

This notification shall be deemed to have come into force w.e.f. 27th day of July, 2018.

By order of the Government of Jammu & Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Principal Secretary to Government

Finance Department