Seeks to notify category of persons under section 54(6) of Jammu and Kashmir Goods and Services Tax Act, 2017

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.... - In exercise of the powers conferred by sub-section (6) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendations of the Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : - (a) Any person, who has not undergone Aad....