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TMI BlogThe Jammu and Kashmir Goods and Services Tax (Third Amendment) Rules 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... mir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- 1. Save as otherwise provided in these rules, they shall come into force on the date of publication of Central Goods and Services Tax (Third Amendment) Rules 2018 in the Central Gazette. 2. (i) in rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned to the principal."; (ii) in rule 124 - (a) in sub-rule (4), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; (b) in sub-rue (5), in the first proviso, after the words "Provided that", the letter shall be inserted, (iii) for rule 125, the following rule shall be substituted, namely:- "125. Secretary to the Authority.- An officer not below the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; (vii) for rule 134, the following rule shall be substituted, namely:- "134. Decision to be taken by the majority.- (1) A minimum of three members of the Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted, with effect from the 1st of April, 2018, namely:- "Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and' movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.". The Notification shall come into forc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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