LIST OF GOODS ON WHICH GST IS TO BE PAID ON REVERSE CHARGE BASIS.
SRO-GST-04. Dated:- 8-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
\nFinance Department
\nCivil Secretariat, Jammu.
\nNotification
\nSrinagar, the 8th July, 2017
\nSRO-GST-04.- In exercise of the powers conferred by sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in c<\/p>\n
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\n4.
\n5004 to 5006
\nSilk yarn
\nAny person Who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
\nAny registered person
\n5.
\n–
\nSupply of lottery.
\nState Government, Union Territory or any local authority
\nLottery distributor or selling agent.
\nExplanation.- For the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
\nExplanation. –
\n(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specif<\/p>\n
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