In exercise of the powers conferred by section 79-A of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby directs that, in 2nd para of Notification SRO 91 dated; 16th March, 2006, for the words, and the figures, "31st March, 2013, or till the State adopts the Goods and Service Tax regime, whichever is earlier", the words and figures, "31st March, 2014, or till the State adopts the proposed Goods and Service Tax regime, whichever is earlier", shall be substituted.

This notification shall come into force from 01.04.2013

By order of the Government of Jammu and Kashmir

Sd/-

(B. B. Vyas), IAS,

Principal Secretary to Government

Finance Department