https://www.taxtmi.com/acts?id=54618 The Central Goods and Services Tax Act, 2017, and the rules, notifications and orders made thereunder by the Central Government, are extended to and brought into force in the State of Jammu and Kashmir. Corresponding amendments omit the territorial exclusion in section 1, adjust the explanation to section 22, and modify section 109 to exclude Jammu and Kashmir from the general State or Union territory reference. A special proviso treats the State Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 as the State Bench for Jammu and Kashmir. en-us Thu, 25 Jun 2026 16:52:58 +0530 Thu, 25 Jun 2026 16:52:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54618 The Central Goods and Services Tax Act, 2017, and the rules, notifications and orders made thereunder by the Central Government, are extended to and brought into force in the State of Jammu and Kashmir. Corresponding amendments omit the territorial exclusion in section 1, adjust the explanation to section 22, and modify section 109 to exclude Jammu and Kashmir from the general State or Union territory reference. A special proviso treats the State Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 as the State Bench for Jammu and Kashmir. Act-Rules F. Acts / Amendment Acts Thu, 25 Jun 2026 16:52:58 +0530 https://www.taxtmi.com/acts?id=54618