In exercise of the powers conferred by sub-section (1) of section 10 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 make the following further amendments in the notification SRO-279 dated 08.07.2017; namely:-

for the portion beginning with the words "an amount calculated at the rate of" and ending with the words "half per cent, of the turnover of taxable supplies of goods in State in case of other suppliers", the words and figures, an amount of tax calculated at the rate specified in rule 7 of the Jammu and Kashmir Goods and Services Tax Rules, 2017:" shall be substituted.

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

By Order of the Government of Jammu & Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Principal Secretary to the Government