Ordinance Extends Integrated GST Act to Jammu and Kashmir from July 8, 2017, Amid Legislative Session Break.

The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017, was promulgated to extend the Integrated Goods and Services Tax (IGST) Act, 2017, to Jammu and Kashmir. Initially, the IGST was implemented across India except for Jammu and Kashmir. Following the state's legislative assembly's resolution to adopt the Constitution (One Hundred and First Amendment) Act, 2016, and the President's amendment order, the ordinance was issued to enforce the IGST in Jammu and Kashmir from July 8, 2017. This ordinance was necessary as Parliament was not in session.