Goods and Services Tax regime for intra State supplies establishes levy, collection and phased commencement of provisions.

The Act establishes a framework for imposing a Goods and Services Tax by the State of Jammu and Kashmir on the intra State supply of goods and services and empowers the Government to notify the commencement date or different commencement dates for distinct provisions in the Government Gazette, treating any reference to commencement as the coming into force of that specific provision.

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