GST extension to Jammu and Kashmir with corresponding territorial and tribunal framework amendments

The Central Goods and Services Tax Act, 2017, and the rules, notifications and orders made thereunder by the Central Government, are extended to and brought into force in the State of Jammu and Kashmir. Corresponding amendments omit the territorial exclusion in section 1, adjust the explanation to section 22, and modify section 109 to exclude Jammu and Kashmir from the general State or Union territory reference. A special proviso treats the State Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 as the State Bench for Jammu and Kashmir.

---

---

---