Section 142(11) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(11)(a)notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Jammu and Value Added Tax Act 2005( III of 2005).(b)Where tax was paid on any supply, under the Jammu and Kashmir Value Added Tax Act 2005(III of 2005) and under Jammu and Kashmir General Sales Tax Act, 1962 (XX of 1962), tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or sales tax on services paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed.
