Amendment in Notification No. SRO-GST 5/2017, dated the 08th July, 2017 - S.O. 43 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR FINANCE DEPARTMENT Civil Secretariat, Jammu/Srinagar NOTIFICATION Jammu, the 12 th of January, 2024 S.O. 43 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) 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 makes the following further amendments in the notification of the Government of Jammu and Kashmir, Finance Department, SRO-GST 5/2017, dated the 08th July, 2017, namely:- In the said notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:- (1) (2) (3) 6AA. 5605 Imitation zari thread or yarn made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film ; 2. This notification shall deemed to have come into force with effect from the 20th day of October, 2023. By Order of the Government of Jammu and Kashmir. (Santosh D Vaidya) IAS Principal Secretary to the Government Finance Department