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of <h1>Jammu & Kashmir Amends GST Notification: Adds Duty Credit Scrips & Defines Government Entity under Serial Nos. 122A & 150.</h1> The Government of Jammu and Kashmir issued an amendment to Notification No. SRO-GST-2 dated 08.07.2017 under the Jammu and Kashmir Goods and Services Tax Act, 2017. The amendment, effective from 13th October 2017, introduces new entries in the tax schedule. It includes the addition of 'Dut Credit Scrips' under serial number 122A and provisions for the supply of goods by a government entity to various government bodies under serial number 150. It also defines 'Government Entity' as an authority or body with significant government participation, established to perform functions assigned by the government.
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