LawgistThe Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act
2Extension and amendment of Integrated Goods and Services Tax Act
The Integrated Goods and Services Tax Act, 2017 (13 of 2017) thereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made hereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir*.
(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words "except the State of Jammu and Kashmir*" shall be omitted.
Download our fully-offline, High speed android app.- Click here
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.
