GST – States – SRO GST 30-(Rate) – Dated:- 29-1-2018 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 29th January, 2018 SRO GST 30-(Rate).- 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 State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in SRO -GST-12 DATED 08/07/2017 issued by Finance Department, Government of Jammu and Kashmir namely:- In the said notification, in the Table, (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words " or a Government Entity" shall be inserted, (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) "3A C
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3) (4) (5) "19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018, 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent (f) after serial number 29 and the entries relating thereto, the following serial number and entries shal
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ith International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil " ; (j) against serial number 45, in the entry in column
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fter item (g), the following item shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce . (m) against serial number 60, in the entry in column (3), the words "the Ministry of External Affairs," shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) "65A Heading 9991 Services by way of providing information under the Right to Information Act, 2009. Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;' (ii) in item (b),- (A) in sub-item (iv), the words "upto higher secondary" shall be omitted, (B) after sub-item (iv), the following sub-item shall be inserted, namely:"(v) supply
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