Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017

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....ervices Tax Act, 2017 (Act No. V of 2017), the Government on the recommendation of the Council hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely :- 1. In the Jammu and Kashmir Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) ; namely ; in rule 48, after sub-rule (3), the following sub-rules shall be in....