State Government, on the recommendation of council hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such. - SRO-298 - Jammu and Kashmir SGST

Jammu and Kashmir exempts providers under reverse charge from GST registration per section 9(3), effective July 8, 2017.

The Government of Jammu and Kashmir, following the council's recommendation, specifies that individuals engaged solely in providing taxable goods or services, where the total tax is paid by the recipient under the reverse charge mechanism, are exempt from obtaining registration under the Jammu and Kashmir Goods and Services Tax Act, 2017. This exemption applies under sub-section (3) of section 9 of the Act. The notification, issued by the Finance Department, takes effect retroactively from July 8, 2017.