Azad Government of the State of Jammu & Kashmir Finance Department has issued Notification No.2174-2273/2018 dated 30-01-2018 in connection with Levied Rates Sales Tax on Services- AJ&K Government. Detail is as under:
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, 20001 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 condition 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. |
