Commencement of specified GST provision: government appoints its coming into force under proviso after Council recommendation. Exercising the proviso to sub section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and on the Council's recommendation, the Government issued SRO 434 appointing 1st October, 2018 as the date on which section 52 of the Act shall come into force.