In exercise of the powers conferred by 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 leviable under the said Act w.e.f. 1.4.2009 till further orders.

This notification shall be deemed to have come into force w.e.f. 1.4.2009.

By Order of the Government of Jammu and Kashmir.