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The Government of Jammu and Kashmir has commenced the implementation of Next Generation GST Reforms 2.0, effective from September 22, 2025, aligning with the national tax rationalization drive and reinforcing its commitment to consumer welfare. The overhaul simplifies the GST framework by reducing multiple tax slabs to just two primary rates—5% for essentials and 18% for most other goods and services. These measures are poised to lower the cost burden on households, insurance, medicines, education, and key livelihood sectors.

To ensure efficient, transparent, and people-centric execution, the Government has adopted Standard Operating Procedures (SoPs) across all key departments: State Taxes, Legal Metrology, Health & Medical Education, and Industries & Commerce. District and

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