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 exempted from payment of tax, leviable under the said Act upto 31 03.2014.

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