GST – States – SRO. 435 – Dated:- 13-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 13th October, 2017 SRO. 435 – 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 Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No, 51 of 1975), as the case may be, as specified in the corresponding entry in colum
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f Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017 2 Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation: For the purposes of this notification, – (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification, ANNEXURE Condition No. Condition 1. The Mot
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