Section 10(2) in The Jammu and Kashmir Goods and Services Tax Act, 2017
(2)The registered person shall be eligible to opt under sub-section (1), if :-(a)he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II;(b)he is not engaged in making any supply of goods which are not leviable to tax under this Act;(c)he is not engaged in making any inter-State outward supplies of goods;(d)he is not engaged in making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and(e)he is not a manufacturer of such goods as may be notified by the Government on the recommendations of the Council.Provided that where more than one registered person are having the same Permanent Account Number (issued under the Income Tax Act 1961 [43 of 1961]), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
