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of <h1>Amendment to Section 109 of CGST Act extends Appellate Tribunal jurisdiction to Jammu, Kashmir, Ladakh; aligns with national framework.</h1> Clause 123 of the Finance Bill, 2020, amends section 109 of the Central Goods and Services Tax Act. It removes the exception for the State of Jammu and Kashmir, making the provisions for the Appellate Tribunal and its benches applicable in the Union territories of Jammu and Kashmir and Ladakh. Additionally, the first proviso in sub-section (6) is omitted. This amendment extends the jurisdiction of the Appellate Tribunal to these Union territories, aligning them with the rest of India under the Central Goods and Services Tax framework.
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