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Prescribing SGST rate of 65% of applicable State Tax for supply of motor vehicles in certain cases

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..... In exercise of the powers conferred by sub-section (1) 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 notifies the state tax on intra-State supplies of goods , the description of which is specified in column (3) of the table below, failing under the tariff item, sub .....

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..... Motor Vehicles 65% of Tax Applicable otherwise on such Goods under SRO Notification No. SRO-GST-1 Dated 08.07.2017 issued By Finance Department Government of Jammu and Kashmir vide endorsement No. ET/Estt/119 dated 08.07.2017 1 2. 87 Motor Vehicles 65% of Tax Applicable otherwise on such Goods .....

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..... all, so far as may be, apply to the interpretation of this notification, ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 8th July, 2017 and supplied on lease before 8 th July, 2017 2. i. The supplier of Motor Vehicle is a regist .....

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