Amendment in Notification No. 12/2017 – Tax (Rate), dated the 08th July, 2017

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....ction (3) and Sub-Section (4) of Section 9, Sub-Section (1) of Section 11, Sub-Section (5) of Section 15 and Section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017(Act No. V of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of....

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.... Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by ....