Azad Government of the State of Jammu & Kashmir, Finance Department, Section Officer Finance (Tax) issued Notification regarding Levied Sales Tax Rates on Specified Services.
The detail of notification is as follows;-
In exercise of the powers conferred by clause (a) of sub-section (2A) of the Section 3 of the Azad
Jammu & Kashmir Sales Tax (Tax on Services) Act, 2001 read with clause (b) of sub-section (2) of
Section 3 of the Sales Tax Act, 1990, the Azad Government of the State of Jammu & Kashmir is
pleased to direct that sales tax on services as specified in column (2) of the table below shall be levied
at the rates specified in column (4) subject to conditions mentioned therein, namely:-
|
S.No.
|
Services Description
|
PCT Heading
|
Conditions
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
Construction services for hydro power projects in
AJ&K under CPEC arrangements.
|
9824.000 and 9814.200
|
One percent subject to the condition that no
input tax adjustment or refund shall be admissible.
|
Copy of the notification;-
