Amendment in Notification No. SRO-GST-11 dated 08-07-2017

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....nferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest to do so, hereby makes the following further amendments i....

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....ommodation of seven thousand five hundred rupees and above per unit per day or equivalent; Explanation 1: This entry includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that su....

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.... c. for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conferences, Marriage Halls and other outdoor/indoor functions that are event based and occ....

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.... not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -"; (iii) for serial number 22 and the entries relating thereto, the following shall be substitut....