section 173
Amendment of certain Acts.
The Jammu and Kashmir Goods and Services Tax Act, 2017Tax2017186 sections20 chapters
Chapter XXI Chapter XXI
Statutory text
Save as otherwise provided in this Act, on and from the date of commencement of this Act,–– (i) in the Jammu and Kashmir Municipal Act, 2000 (XX of 2000), clause (ix) of sub-section (1) of section 66 shall be omitted and the words “tax” and “taxes” wherever occurring in the Act shall be substituted by the words “fee” and “fees” ; (ii) in the Jammu and Kashmir General Sales Tax Act, 1962 (XX of 1962) sub-clause (1-a) and sub-clause (iv) of clause (h) and sub-clause (iv) and sub-clause (v) of clause (l) of section 2 shall be omitted.
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