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    <title>THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017</title>
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    <description>The Act extends the Central Goods and Services Tax Act and all related rules, notifications and orders to Jammu and Kashmir, deems the extension effective from an earlier date, omits the prior exclusion of Jammu and Kashmir from the principal Act, inserts corresponding explanatory language, and modifies appellate-bench provisions by providing that the State Bench for Jammu and Kashmir shall be the State Appellate Tribunal under the Jammu and Kashmir GST Act. It also repeals the prior Ordinance while saving actions taken thereunder.</description>
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