In exercise of powers conferred by sections 4 and 5 of the Jammu and Kashmir General Sales Tax Act, 1962, the Government hereby direct that following amendments shall be made in Schedule 'B' to notification SRO 117 of 2007 dated 30.03.2007 as amended from time to time; namely: -

In Schedule B

(i) After third proviso, the following proviso shall be added; namely:-

"provided also that the works executed in connection with installation/commissioning of solar energy equipments shall be exempt from payment of tax."

(ii) In Entry 21 the words, "including manpower recruitment and / or supply agency services" shall be deleted.

(iii) After entry 29, the following entries shall be added as entry 30 and 31; namely:-

"30. Services provided in the shape of Body Building on Trucks, Buses and other vehicles.

31. Services provided in the shape of installation/erection of pre-fabricated structures."

The notification shall come into force w.e.f 03.02.2017.

By Order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government

Finance Department.