In exercise of the powers conferred by section 1A of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) (hereafter in this notification referred to as the said Act) read with S.O 3466(E) dated 5th of October, 2020 issued by Ministry of Home Affairs, Department of Jammu and Kashmir and Ladakh Affairs, the Government of Jammu and Kashmir hereby appoints the 18th day of May, 2020, as the date on which the provisions of section 140 of the said Act, shall be deemed to have come into force.
Sd/-
(Dr.Arun Kumar Mehta), IAS
Financial Commissioner,
Finance Department.