Effective date for specified GST provisions set and treated as having earlier retrospective effect by government notification. The State Government appoints the first day of February as the date from which the provisions specified at serial numbers 1 and 1(ii) of the earlier GST notification shall come into force, exercising powers under the Jammu and Kashmir Goods and Services Tax Act, 2017; the notification is further declared to be deemed to have come into force with retrospective effect from late December, and is issued by the Finance Department.