GST Act Extended to Jammu and Kashmir via Ordinance, Effective July 8, 2017, Following Legislative Resolution.

The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017, was promulgated to extend the Central Goods and Services Tax Act, 2017, to Jammu and Kashmir. Previously, the GST was implemented across India except in Jammu and Kashmir. The state's Legislative Assembly passed a resolution adopting the Constitution (One Hundred and First Amendment) Act, 2016, enabling this extension. The ordinance, effective immediately, amends sections of the principal Act to include Jammu and Kashmir, ensuring the implementation of GST in the region from July 8, 2017.