<h1>Central GST Act Now Includes Jammu and Kashmir; State Appellate Tribunal Established; Ordinance Repealed.</h1> The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 was enacted to extend the Central Goods and Services Tax Act, 2017 to Jammu and Kashmir. Effective from July 8, 2017, it amends the principal Act to include Jammu and Kashmir within its scope, removing previous exclusions. The Act specifies changes in sections regarding its applicability and the establishment of a State Appellate Tribunal for Jammu and Kashmir. It repeals the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017, ensuring actions under the Ordinance are recognized under the new Act.