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