Govt. of Jammu and Kashmir amends the schedule of an older state tax (rate) notification

Aug 23, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Government of Jammu and Kashmir on August 22, 2022, issued a notification to amend the schedule of Notification No. SRO-GST-2, dated July 08, 2017, on the recommendations of the council.

The following amendment has been made:

• After the Schedule, in the Explanation, clause (ii) has been substituted, namely:

“(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.

This notification shall come into force on July 18, 2022.

[Notification No: S.O 394]


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