Amendment in Notification No. SRO – GST – 1 DATED 08.07.2017 – GST – States – SRO GST 34-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29 January, 2018 SRO-GST 34 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments SRO – GST – 1 DATED 08.07.2017 issued by Finance Department, Government of Jammu and Kashmir, namely:- In the said notification, – (A) in Schedule 1 – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "76A 13 Tamarind kernel owder"; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – '78A 1404 or 3305 Mehendi paste in cones&q
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olumn (2), the entry "6309 or 6310" shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "32AA 1704 Sugar boiled confectionery"; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "46B 2201 Drinking water packed in 20 litres bottles"; (iii) in S. No. 56, for the entry in column (2), the entry "28 or 38" shall be substituted; (iv) after S. No. 57A and the entries relating the
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mbers and the entries shall be substituted, namely: – "99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood"; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. NO. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets, "[except cigarette filter rods]", shall be added; (xii) in S. No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after S. No. 195A, and entries relating thereto, the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words "derived from vegetabl
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hall be added; (vii) S. No. 99, and the entries relating thereto, shall be omitted; (viii) in S. No. 137F, in column (3), after the words, "shingles and shakes", the words '[other than bamboo wood building joinery]" shall be added; (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "163A 56012200 Cigarette Filter rods"; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be substituted, namely:- "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel"; (xi) in S. No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinkler
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itted; (ii) in S. No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted; (iii) in S. No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than bangles of Iac/shellac]" shall be substituted. (F) in Schedule VI – 0.125%,- (i) in S. No. 1, for the entry in column (3), the entry, "All g
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