In exercise of the powers conferred by sub-Section 1 of Section 5 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby direct that the services provided in the shape of lodging facilities by Hotels shall be exempt from payment of tax with effect from 01.04.2008 to 31.03.2009.

This notification shall come into force with effect from 01.04.2008.

By order of the Government of Jammu and Kashmir.

Sd/-

(B.B. Vyas)IAS

Commissioner/Secretary,

Finance Department