Amendment in Notification No. SRO-GST-12- Tax (Rate), dated the 8th of July, 2017

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....se of the powers conferred by Sub-Sections (3) and (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 ....

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....and distribution utilities to their consumers. Nil Nil" (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (1) (2) (3) (4) (5) "44A Heading 9981 Research and development services against consideration received in the form of g....

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....ntral or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil" (D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall....

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.... implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil ....