In exercise of the powers conferred by sub-section (1) 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 the notification SRO No, SRO-GST-2 dated 08-07-2017 issued by Finance Department Government of Jammu and Kashmir, namely:-
(i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: -
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018";
(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: -
(v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:-
(vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]";
(vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
(viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
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