Section 142(13) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(13)Where a supplier has provided any services in respect of which tax was required to be deducted at source under the Jammu and Kashmir General Sales Tax Act, 1962 (XX of 1962) and has also issued an invoice for the same before the appointed day, no deduction of tax at source under section 51 shall be made by the deductor under the said section where payment to the said supplier is made on or after the appointed day.
