THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification SRO 74, No: ET/Estt/GST/119/noti-llI, Dated , 22nd of January, 2019

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 amendments in the notification SRO-GST-2; dated: 08-07-2017, namely:-

In the said notification, -

(i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-

"43A	0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen
43B	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption";

(iii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"121A

4904 00 00

Music, printed or in manuscript, whether or not bound or illustrated";

(iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

"153

Any chapter

Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are used for public or charitable cause".

This notification shall come into force w.e.f. 1 st of January, 2019.

By Order of the Government of Jammu & Kashmir.

Sd/-

(Navin K, Choudhary), IAS

Principal Secretary to the Government