Amendment in Notification No. S.O. 99/2026-Tax, dated the 07/04/2026

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....ction (5) of section 15 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 makes the following amendment in the notification of the Government of UT of Jammu and Kashmir Finance Department, No. 99/2026- Tax, dated the 07/04/2026, namely :- In the said notification, after clause (iii), the following clause ....

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.... 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation.- For the purposes of this clause,- a. "retail sale price" means the maximum price declared on goods at which such goods in packaged form....

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....on of the specified goods intended to be sold in the area to which the retail sale price relates. e. "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); f. the rules for the interpretation of the First Schedule to the Customs ....