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of <h1>Jammu & Kashmir exempts intra-state supplies u/s 51 from state tax; applies to unregistered suppliers. Effective now.</h1> The Government of Jammu and Kashmir issued a notification exempting intra-state supplies of goods or services received by a deductor under section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017, from state tax. This exemption applies when the supplier is not registered, provided the deductor is not required to be registered except under specific conditions outlined in section 24 of the Act. This measure, effective immediately, is in the public interest and follows recommendations from the Council.
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