Amendment in Notification No. SRO-GST-12 dated 08-07-2017
SRO-GST-39 (Rate) Dated:- 31-8-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
\nFinance Department
\nCivil Secretariat, Srinagar
\nNotification
\nSrinagar, the 31th August, 2018
\nSRO-GST-39 (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 notification SRO No. SRO-GST-12 dated 08-07-2017; namely:-
\n(i) in the Table, –
\n (a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
\n (b) against serial number 5, in the entry in column (3), the words “Central Government<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n work upto the tube well of the farmer or agriculturalist for agricultural use. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 983 or Heading 9991 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment in Notification No. SRO-GST-12 dated 08-07-2017SRO-GST-39 (Rate) Dated:- 31-8-2018 Jammu and Kashmir SGSTGST – StatesJammu and Kashmir SGSTJammu & Kashmir SGSTGovernment of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 31th August, 2018 SRO-GST-39 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and … Continue reading “Amendment in Notification No. SRO-GST-12 dated 08-07-2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14130","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14130"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14130\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNil
\nNil”;
\n(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
\n(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“24A
\nHeading 9967 or Heading 9985
\nServices by way of warehousing of minor forest produce.
\nNil
\nNil”;
\n(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“31A
\nHeading 9971
\nor
\nHeading 9991
\nServices by Coal Mines Provident Fund Organisation to person<\/p>\n
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\nServices by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
\nNil
\nNil”;
\n(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“55A
\nHeading 9986
\nServices by way of artificial insemination of livestock (other than horses).
\nNil
\nNil”;
\n(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“65B
\nHeading 9991 or any other Heading
\nServices supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
\nExplanation.- “mining lease holder” means a person who has been granted mining lease, quarry lea<\/p>\n
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\n(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“77A
\nHeading 9995
\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
\n(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
\n(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
\nto its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000\/-) per member per year.
\nNil
\nNil”;
\n(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be i<\/p>\n
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