Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases

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.... sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government, on the recommendations of the Council, hereby notifies the state tax on intra-State supplies of goods, the description of which is specified in column (3) of the table below, failing under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to....

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....s under SRO Notification No. SRO-GST-1 Dated, 08.07.2017 issued By Finance Department Government of Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017 2 Provided that nothing contained in this notification shall apply on or after 1st July, 2020. Explanation: For the purposes of this notification, - (i) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectivel....