Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases
SRO. 435 Dated:- 13-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
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, headi
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ET/Estt/119 dated 08.07.2017
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2.
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Motor Vehicles
65% of Tax Applicable otherwise on such Goods under SRO Notification No. SRO-GST-1 Dated, 08.07.2017 issued By Finance Department Government of Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017
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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, inc
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