The Government of Jammu and Kashmir on January 12, 2024, issued a notification to amend Notification No. SRO-GST 17/2017 dated July 08, 2017, regarding the tax on intra-state supplies paid by the electronic commerce operator.
The following amendment has been stated:
• in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted;
• 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.”;
• 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.”.
This notification shall come into force with effect from October 20, 2023.
[Notification No. S.O. 51]
