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of <h1>Jammu and Kashmir Amends GST Notification to Include Puducherry; Effective Retroactively from July 31, 2023.</h1> The Government of Jammu and Kashmir has amended Notification S.O. GST No. 105/2023-Tax, dated March 3, 2023, under the Jammu and Kashmir Goods and Services Tax Rules, 2017. The amendment involves adding the words 'and the State of Puducherry' after 'State of Gujarat' in the original notification. This change is based on the recommendations of the Council and is effective retroactively from July 31, 2023.
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