Exemption of foreign airlines from not furnishing reconciliation statement in FORM GSTR-9C under the J&K GST Act, 2017

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....red by section 148 of Jammu and Kashmir Goods and Service Tax Act, 2017 (Act No. V of 2017), the Government on recommendations of the Council, hereby notifies the following person :- (i) Foreign Company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule....