Amendment in Notification No. SRO-GST-11 dated 08-07-2017
SRO-GST- 46 (Rate) Dated:- 31-8-2018 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 31th August, 2018
SRO-GST- 46 (Rate).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendments in the SRO notification No. SRO-GST-11 dated 08-07-2017; namely:
(i) against serial number 7, in column (3),-
(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, nam
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vided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
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Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]”;
b. in items (ii), (vi) and (viii),-
A. for the words “declared tariff”, wherever they occur, the words “value of supply” shall be substituted;
B. the Explanation shall be omitted;
c. for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibiti
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assumes responsibility for the performance of the said contract.
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(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: –
(1)
(2)
(3)
(4)
(5)
“22
Heading 9984
(Telecommunications, broadcasting and information supply services.)
(i). Supply consisting only of e-book
Explanation.-
For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975)) supplied online which can be read on a computer or a hand held device.
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(ii) Telecommunications, broadcasting and information supply services other than (i) above.
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This notification shall be deemed to have come into force w.e.f. 27th day of July, 2018.
By order of the Government of Jammu & Kashmir.
Sd/-
(Navin K. Choudhary), IAS
Pr
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