Jammu, Oct 3 (PTI) Jammu and Kashmir government on Friday rolled out GST 2.0 reforms in the Union territory, bringing in major changes to rationalise the tax structure and ensure consumer welfare in line with the national reforms drive.

Effective September 22, GST has adopted a two-tier structure, with rates of 5 per cent and 18 per cent. The earlier tax slabs of 5, 12, 18, and 28 per cent have now been clubbed into the two rates mentioned above, resulting in a reduced price of 99 per cent of daily use items.

"The Government has commenced the implementation of next-generation GST reforms 2.0, effective from September 22, aligning with the national tax rationalisation drive and reinforcing its commitment to consumer welfare," an official spokesperson said.

For smooth and transparent implementation of the new GST regime, the administration has put in place Standard Operating Procedures (SoPs) for the State Taxes, Legal Metrology, Health & Medical Education, and Industries & Commerce departments.

Market surveillance will be intensified through divisional and district-level enforcement teams, said the order issued by the Principal Secretary, Finance Department, Santosh D Vaidya.

The first step is about policy communication, under which advisories will be issued to industry and trade bodies on the revised rates to ensure clarity and compliance, an official spokesperson said.

Citizen support will be extended via GST Suvidha Kendras and helplines set up in every district, the official said, adding that the Suvidha Kendras will help taxpayers with GST 2.0 compliance, including return filing, code remapping, and grievance redressal.

The second step is awareness and capacity building, involving organising webinars, publishing brochures, and launching campaigns on radio and social media to spread knowledge about the changes and their benefits, the order said.

The third step, which covers monitoring and documentation, is aimed at collecting invoices and voluntary price declarations to document compliance and ensure that the reduced tax rates are accurately reflected in the market.

The fourth step introduces a consumer feedback mechanism, followed by the fifth step emphasising enforcement and inter-departmental coordination, the order said.

The sixth step relates to public awareness drives, and the final step is review and reporting.

Legal Metrology teams are keeping a strict check on MRP revisions, transparent labelling, and penalising overpricing, the order said.

The Health & Medical Education Department has launched awareness campaigns and surprise inspections to ensure tax cuts on medicines and services reach patients.

The Industries & Commerce Department is working with businesses and operating a new consumer complaint portal to strengthen compliance and grievance redressal, it added. PTI AB AMJ AMJ

Tax rationalisation under GST ensures stronger consumer protections and mandates SOPs, surveillance and compliance support. Implementation of GST 2.0 introduces a two-tier tax structure and a seven-step consumer benefit protocol with Standard Operating Procedures for State Taxes, Legal Metrology, Health & Medical Education, and Industries & Commerce. The protocol mandates policy communication, awareness and capacity building, monitoring and documentation of invoices and voluntary price declarations, a consumer feedback mechanism, enhanced enforcement and inter-departmental coordination, public awareness drives, and review and reporting. Operational measures include intensified market surveillance, district Suvidha Kendras and helplines, Legal Metrology checks on MRP and labelling, health inspections for medicines, and a consumer complaint portal.