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    <title>Prescribing Composition Scheme with 3% Rate of Tax for Persons Having Annual Turnovers up to Rs. 50 Lakhs in the Preceding Year and Supplies include Services</title>
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    <description>Prescribes a composition scheme under Jammu and Kashmir GST permitting eligible registered persons with limited preceding-year turnover to pay State tax at a simplified rate for intra State supplies, subject to exclusions (inter State supplies, non-taxable supplies, supplies through e commerce operators collecting tax, certain goods listed in the Annexure, casual/non resident persons) and obligations that they shall not collect tax, shall not claim input tax credit, and must issue a bill of supply with prescribed wording; inward supplies under reverse charge remain payable at applicable rates.</description>
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