In exercise of the powers, conferred by section 5 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby directs that Entry 14 of Schedule- B of notification SRO 117 of 2007 dated 30.03.2007 shall be recast as under;

"Insurance services, except those which cover agriculture and horticulture crops and all types of cattle wealth, including infrastructure of dairy, poultry, sheep, goats, bird units, fish farms and services rendered by the State Department of Life Insurance to the Government Employees of J&K State".

This notification shall come into force from its date of publication.

By order of the Government of Jammu and Kashmir.

Sd-

(B. B. Vyas ), IAS.

Principal Secretary to Government

Finance Department