Amendment in Notification No. SRO-GST-1 dated 08.07.2017
SRO-GST-14 (Rate) 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-GST-14 (Rate).-ln 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 makes the following further amendments in the SRO notification No. SRO-GST-1 ; dated 08.07.2017, namely:-
In the said notification,-
(E) in Schedule I – 2.5%,-
(i) in S. No. 29, for the entry in column (2), the entry, "0802,0813", shall be substituted;
(ii) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"30A
0804
Mangoes sliced, dried";
(iii) afte
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ii. IFO 380 CST", shall be substituted;"
(vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely; –
"181A
30
Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as snmfieri in such books or pharmacopoeia";
(vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"187A
3915
Waste, narinqs or scrap. of plastics";
(viii) after S. No. 188 and the entries relating thereto, the following serial number and the entries
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the following serial number and the entries shall be inserted, namely: –
"228A
7001
Cullet or other waste or scrap of glass";
(xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"234A
84 or 85
E-waste
Explanation: For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational"
(xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
"264
Any chapter'
Biomass briquettes";
(B) in Schedule II-6%,-
(i) in S. No. 16, in column (3), for the words and brackets "Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens,
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ntarily foregone, subject to the conditions as specified in the ANNEXURE]";
(iv) S. No. 111 and the entries relating thereto, shall be omitted;
(v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
"132A
5401
Sewing thread of manmade filaments, whether or not put up for retail sale
132B
5402, 5403, 5404,5405,5406
Synthetic or artificial filament yams
132C
5508
Sewing thread of manmade staple fibres
132D
5509,5510, 5511
Yam of manmade staple fibres";
(vi) in S. No. 137, in the entry in column (3), the words and figures "such as Real zari thread (gold) and silver thread, combined with textile thread)," shall be omitted;
(F) in Schedule III-9%,-
(i) in S. No. 16, in column (3), for the words "other than pizza bread", the words, "other than pizza bread, khakhra, plain chapatti or roti", shall be substituted;
(ii) in S. No. 23, in column (3), for the words &q
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nules obtained therefrom", the words and brackets "powders and granules obtained from waste, parings and scrap of rubber (other than hard rubber)" shall be substituted;
(vii) S. No. 158 and entries related thereto shall be omitted;
(viii) in S. No. 159, for the entry in column (3), the entry "All goods other than synthetic filament yarns", shall be substituted;
(ix) in S. No. 160, for the entry in column (3), the entry "All goods other than artificial filament yarns", shall be substituted;
(x) S. No. 164 and entries related thereto shall be omitted;
(xi) S. No. 165 and entries related thereto shall be omitted;
(xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"177A
6802
All goods other than:-
(i) all goods of marble and granite;
(ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing s
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), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps";
(xvi) after "S. No. 369 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"369A
8483
Plain shaft bearings";
(D) in Schedule-IV-14%, –
(i) in S. No. 23, in column (3), for the words, "pans or in similar forms or packings", the words and brackets, "pans or in similar forms or packings [other than poster colour]", shall be substituted;
(ii) S. No. 34 and entries related thereto shall be omitted;
(iii) in S. No. 50, in column (3), for the words "including waste and scrap", the words, "other than waste and scrap", shall be substituted;
(iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: –
"All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vas
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