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<h1>Appellate Tribunal jurisdiction extended to Jammu and Kashmir and Ladakh under GST by removing territorial exclusion.</h1> The Bill deletes the textual exclusion of Jammu and Kashmir and the first proviso in sub section (6) of section 109 of the Central Goods and Services Tax Act, thereby making the provisions for the Appellate Tribunal and its benches applicable in the Union territories of Jammu and Kashmir and Ladakh.