Notification No. SRO 113.- Dated 31st March, 2011

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, lodges and guest houses shall be exempted from payment of tax leviable under the said Act upto 31.03.2012.

This notification shall come into force w.e.f. 01.04.2011.

By order of the Government of Jammu and Kashmir.

Sd/-

(Sudhanshu Pandey) IAS

Commissioner/Secretary to Government,

Finance Department