In exercise of the powers conferred by sub-section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the State Government hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Jammu and Kashmir Goods and Services Tax (Amendment) Act, 2018 (Governor's Act No. XXV of 2018), except clause (b) of section 8, section 17, section 18, clause (a) of section 20, subclause (i) of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force.

This notification shall deem to have come into force w.e.f. 01.02.2019.

By Order of the Government of Jammu & Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Principal Secretary to the Government