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        GST - States

        Notifies jurisdiction of the State Tax Officers - 43/2018 - Jammu and Kashmir SGST

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        Jurisdictional notification: allocation of GST officer territories by precise localities to determine which taxable persons fall under each circle. Notification under the Jammu and Kashmir GST Act, 2017 designates territorial jurisdiction of State Tax Officers for GST functions by delineating division wise circles and assigning taxable persons and manufacturing units to each circle by precise geographic markers; it differentiates industrial estates and scale of manufacturing units and includes explicit inter circle exclusions to prevent overlapping jurisdictions.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Jurisdictional notification: allocation of GST officer territories by precise localities to determine which taxable persons fall under each circle.

                                Notification under the Jammu and Kashmir GST Act, 2017 designates territorial jurisdiction of State Tax Officers for GST functions by delineating division wise circles and assigning taxable persons and manufacturing units to each circle by precise geographic markers; it differentiates industrial estates and scale of manufacturing units and includes explicit inter circle exclusions to prevent overlapping jurisdictions.


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