Non-application of sub-rule 4A under GST rules in the Union Territory, with retroactive effect from late December. The Government specifies that the provisions of sub-rule (4A) of Rule 8 of the Jammu and Kashmir Goods and Service Tax Rules, 2017 shall not apply in the Union Territory of Jammu and Kashmir, issued under sub-rule (4B) of Rule 8 on recommendation of the Council and deemed effective from 26th of December, 2022.