{"id":5967,"date":"2017-07-08T00:00:00","date_gmt":"2017-07-07T18:30:00","guid":{"rendered":""},"modified":"2017-07-08T00:00:00","modified_gmt":"2017-07-07T18:30:00","slug":"composition-scheme-under-the-jammu-and-kashmir-goods-and-services-tax","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5967","title":{"rendered":"COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAX"},"content":{"rendered":"<p>COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAX<br \/>SRO-279. Dated:- 8-7-2017 Jammu and Kashmir SGST<br \/>GST &#8211; States<br \/>Jammu and Kashmir SGST<br \/>Jammu &#038; Kashmir SGST<br \/>Government of Jammu and Kashmir<br \/>\nFinance Department<br \/>\nCivil Secretariat, Jammu.<br \/>\nNotification<br \/>\nSrinagar, the 8th July, 2017<br \/>\nSRO 279 .- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lie<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120460\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-<br \/>\nTABLE S. No.<br \/>\nTariff item, sub-heading, heading or Chapter<br \/>\nDescription<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n1.<br \/>\n2105 00 00<br \/>\nIce cream and other edible ice, whether or not containing cocoa.<br \/>\n2.<br \/>\n2106 90 20<br \/>\nPan masala<br \/>\n3.<br \/>\n24<br \/>\nAll goods, i.e. Tobacco and manufactured tobacco substitutes<br \/>\n(2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.<br \/>\nThe notification shall come into force at once.<br \/>\nBy order of the Government <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120460\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAXSRO-279. Dated:- 8-7-2017 Jammu and Kashmir SGSTGST &#8211; StatesJammu and Kashmir SGSTJammu &#038; Kashmir SGSTGovernment of Jammu and Kashmir Finance Department Civil Secretariat, Jammu. Notification Srinagar, the 8th July, 2017 SRO 279 .- In exercise of the powers conferred by sub-section (1) and sub-section (2) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5967\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAX&#8221;<\/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-5967","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5967","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=5967"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5967\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}