Integrated Goods and Services Tax extension brings Jammu and Kashmir within the Act's territorial application and removes the earlier exclusion. The Integrated Goods and Services Tax Act, 2017, and all rules, notifications, schemes and orders made under it by the Central Government, are extended to and brought into force in the State of Jammu and Kashmir. The principal Act is amended by omitting the words 'except the State of Jammu and Kashmir' from section 1(2), so that the Act's territorial application includes Jammu and Kashmir from the commencement of the amending Act.
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Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax extension brings Jammu and Kashmir within the Act's territorial application and removes the earlier exclusion.
The Integrated Goods and Services Tax Act, 2017, and all rules, notifications, schemes and orders made under it by the Central Government, are extended to and brought into force in the State of Jammu and Kashmir. The principal Act is amended by omitting the words "except the State of Jammu and Kashmir" from section 1(2), so that the Act's territorial application includes Jammu and Kashmir from the commencement of the amending Act.
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