THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No: SRO-GST- 12(Rate) Dated 28th September, 2017

In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government of Jammu and Kashmir, on the recommendations of the council, hereby makes the following amendment in SRO notification No. GST-12 dated 8th July, 2017.

In the said notification, in the Clause (i), in the table appended to sub-clause (a), after serial number 9A & the entries relating thereto, the following shall be inserted; namely: -

(1)	(2)	(3)	(4)	(5)
"9B	Chapter 99	Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).	Nil	Nil".

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary, IAS

Principal Secretary to Government

Finance Department