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The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Section 2Extension and amendment of Integrated Goods and Services Tax Act, 2017

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Section 2: Extension and amendment of Integrated Goods and Services Tax Act, 2017

2. Extension and amendment of Integrated Goods and Services Tax Act, 2017

The Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made thereunder 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.

Amendment notes (1)
  1. . 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.