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<h1>Jammu & Kashmir Rescinds GST Notification S.O. 546/2023; Retroactive from January 1, 2024, per Section 148.</h1> The Government of Jammu and Kashmir has issued Notification S.O. 152, dated March 7, 2024, under section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017. This notification rescinds the previous Notification S.O. No. 546/2023-Tax, dated October 19, 2023, except for actions already completed or omitted before the rescission. The rescission is effective retroactively from January 1, 2024, as ordered by the Principal Secretary to the Government, Finance Department.