Goods and Services Tax extension to Jammu and Kashmir establishes the Act's deemed commencement and territorial application. The Central Goods and Services Tax Act, 2017 is extended to the State of Jammu and Kashmir by parliamentary enactment. The measure is titled the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, and it is deemed to have come into force on 8 July 2017.