In exercise of the powers, conferred by section 79-A of the Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby direct that in para 2nd of Notification SRO 91 dated- 16th March, 2006, for the words, and the figures, "31st March, 2014 or till the State adopts the proposed Goods and Service Tax regime whichever Is earlier", the words and the figures, "31st March 2015 ' or till the State adopts the proposed Goods and Services Tax 'regime' whichever is earlier", shall be substituted. '

This notification shall come into force from 01-04-2014.

By Order of the Government of Jammu and Kashmir.

Sd/-

(B. B. Vyas) IAS,

Principal Secretary to Government

Finance Department