Amendment in Notification No. SRO-GST 17/2017, dated the 08th July, 2017 - S.O. 51 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT, J K. Notification Jammu, the 12th of January, 2024. S.O. 51. In exercise of the powers conferred by Sub-Section (5) of Section 9 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 17/2017, dated the 08th July, 2017, namely : In the said notification, i. in clause (i), for the words omnibus or any other motor vehicle the words or any other motor vehicle except omnibus shall be substituted ; ii. after clause (i), the following clause shall be inserted, namely : (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; iii. in the Explanation, after item (c), the following item shall be inserted, namely, (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013) . 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 (Sd/-) SANTOSH D. VAIDYA, IAS, Principal Secretary to the Government, Finance Department.