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        F. Acts / Amendment Acts

        Section 1 - Short title and commencement

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

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        Goods and services tax extension to Jammu and Kashmir takes effect from a retrospective commencement date. The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 extends the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. The Act is deemed to have come into force on 8 July 2017, giving the extension retrospective commencement from that date.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Goods and services tax extension to Jammu and Kashmir takes effect from a retrospective commencement date.

                              The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 extends the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. The Act is deemed to have come into force on 8 July 2017, giving the extension retrospective commencement from that date.


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