THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. SO. 113,No: ET/Estt/119/2017-IV, Dated 29th March, 2021

In exercise of the powers conferred by sub-section (6D) of section 25 of Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is; -

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

This notification shall deemed to have been issued w.e.f 23rd February, 2021

Sd/-

(Dr.Arun Kumar Mehta ), IAS

Financial Commissioner,

Finance Department.