In exercise of the powers conferred by section 1A of the Goods and Services Tax Act, 2017 (Act No.V of 2017) 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 the10th day of November, 2020, as the date on which the provisions of section 39(a) and (b) of the Jammu and Kashmir Goods and Services Tax Act shall deem to have come into force.

Sd/-

(Dr.Arun Kumar Mehta), IAS

Financial Commissioner,

Finance Department.