Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh - 51/2019 - Central GST (CGST)

Jurisdictional notification: Jammu Commissionerate designated to cover Union territory of Jammu and Kashmir and Union territory of Ladakh.

Amendment substitutes the territorial entry for serial number 51 in Table II of Notification No. 02/2017-Central Tax, replacing 'State of Jammu and Kashmir' with 'Union territory of Jammu and Kashmir and Union territory of Ladakh,' effected under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017, thereby defining the Jammu Commissionerate's jurisdictional scope.