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The Jammu and Kashmir General Sales Tax - Notifications
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Notification No. SRO 114.- Dated 31st March, 2011

In exercise of the powers conferred by section 4 of the Jammu and Kashmir General Sales Tax Act 1962, the Government hereby direct that following entries shall be added after entry No. 14 in Schedule B to Notification SRO 117 dated 30-03-2007

"15. Services provided by Commercial concerns in relation to new construction, repairs, alterations or restoration of buildings, civil structures or parts thereof;

16. Services provided by way of TV and Radio programme productions;

17. Services provided by the Architects;

18. Services provided by the Interior Decorators;

19. Services provided by the Chartered Accountants; only in the shape of accounting and auditing services when their annual turnover exceed rupees ten lac within the jurisdiction of J & K GST act, 1962; and

20. Advertising Services by providing hoardings".

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