J & K GST Rules 2017  / Jammu & Kashmir GST Rules 2017 w.e.f 08.07.2017 Vide Notification No SRO 282  Dated 8th July 2017

Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 8th July 2017

SRO 282.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017,the Government hereby make the following rules to carry out the purpose of the said Act, namely:-

Chapter I
PRELIMINARY

1. Short title and Commencement. – These rules may be called the Jammu and Kashmir Goods and Services Tax Rules, 2017.

(2) They shall come into force at once

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 DATE OF APPOINTMENT OF THE JAMMU AND KASHMIR GOODS AND SERVICES TAX vide Notification No SRO 281 Dated 8th July 2017

Government of Jammu and Kashmir

Finance Department

Civil Secretariat Srinagar.

Notification No SRO 281  Srinagar, the 8th July, 2017.

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AMENDMENT TO THE JAMMU AND KASHMIR GENERAL SALES TAX ACT, 1962-SRO-117  vide Notification No SRO 280 Dated 8th July 2017

Government of Jammu and Kashmir

Finance Department

Civil Secretariat Srinagar.

Notification

Srinagar, the 8th July, 2017.

SRO 280. – In exercise of the powers conferred by sections 4 and 5 of the Jammu and Kashmir General Sales Tax Act, 1962 the following amendments shall be made in SRO 117 dated 30.03.2007 (as amended from time to time) namely:-

(i) For the words, “ in schedule ‘A’ and ‘B’ annexed to SRO 117 dated 30.03.2007 and that the goods specified in schedule ‘C’ shall be exempted from payment of tax leviable under the said Act.” , the words “ in schedule ‘A’ ” shall be substituted;

(ii) In schedule ‘A’ ,entries 2 and 3 shall be omitted; and

(iii) Schedule ‘B’ and Schedule ‘C’ shall be deleted.

By order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary), IAS

Commissioner/Secretary to Government,

Finance Department.

No: ET/Estt/119/2017 Dated: 08 – 07 – 2017.

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COMPOSITION SCHEME UNDER THE JAMMU AND KASHMIR GOODS AND SERVICES TAX vide  Notification No SRO 279 Dated 8th July 2017

Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu.
Notification
Srinagar, the 8th July, 2017

SRO 279 .- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act) the State Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,––

(i) one per cent. of the turnover in the State of Jammu & Kashmir in case of a manufacturer,

(ii) two and a half per cent of the turnover in the State of Jammu & Kashmir in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and

(iii) half per cent of the turnover in in the State of Jammu & Kashmir in case of other suppliers:

Provided that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-

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