Notification regarding seeks to bring section 51 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (provisions related to TDS) into force w.e.f 01.10.2018 - SRO 433 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 26th September, 2018 SRO 433 - In exercise of the powers conferred by proviso to sub-section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) and in supersession of the notification SRO 385 Dated 18 th September, 2017, except as respects things done or omitted to be done before such supersession, the Government on the recommendations of the Council hereby appoint the 1 st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under clauses (a), (b) and (c) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent. or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Jammu and Kashmir Societies Registration Act, 1998 (1941 AD) (Act No: VI of 1998); (c) public sector undertakings. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department