Amendment in Notification No. SRO -GST-12 DATED 08/07/2017

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....Government of Jammu and Kashmir namely:- In the said notification, in the Table,  (a)   against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words " or a Government Entity" shall be inserted, (b)   after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Gover....

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....on of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent" (f)   after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil"; (g)   against serial number 36, in the entry in column (3), in item (c), for the words "fifty thousand"  the words "two lakhs" shall ....

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....change Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil " ; (j)   against serial number 45, in the entry in column (3),- (i)   in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity"; (ii)   in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii)   in item (c), after sub-item (ii), the following sub-item shall be inserted, name....

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....sp;  after sub-item (iv), the following sub-item shall be inserted, namely:"(v) supply of online educational journals or periodicals:' (C)   in the proviso, for the word, brackets and letter "entry (b)", the words, brackets and letters "sub-items (i), (ii) and (iii) of item (b)" shall be substituted, (D)   after the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i)   pre-school education and education up to higher secondary school or equivalent; or (ii)   education as a part of an approved vocational education course. (p)   ....