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

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....nferred by Sub-Section (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 further amendments in the notification o....

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.... an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation :-For the removal of doubts, it is hereby clarified that ; c. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and faimily of the said individual. d. For the purposes of (a) above, family shall include all individua....

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....ng shall be substituted, namely :- ''(ze) 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include. iii. an electronic commerce operator by whom the services of local delivery are provided, iv. an electronic commerce operator through whom the servic....