In exercise of the powers conferred by section 5 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby directs that the services provided in the shape of lodging facilities by hotels, lodges and guest houses shall be exempt from the payment of tax, leviable under the said Act, upto 31-03-2013.

This notification shall come into force w.e.f 01-04-2012.

By Order of the Government of Jammu and Kashmir

Sd/-

(Iqbal Khandey) IAS

Principal Secretary to Government

Finance Department.