THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
GST
Dated:- 10-7-2017
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 8th July, 2017/Ashadha 17, 1939 (Saka)
THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ORDINANCE, 2017
No. 3 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Central Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22nd day of June, 2017;
AND WHEREAS the Legislative Assembly of the
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sfied that circumstances exist which render it necessary for him to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:
Short title and commencement
1. (1) This Ordinance may be called the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
(2) It shall come into force at once.
Extension and amendment of the Central Goods and Services Tax Act, 2017
2. (1) The Central Goods and Services Tax Act, 2017 (12 of 2017.) (hereinafter referred to as the principal Act) and all rules, notifications and orders made thereunder by the Central Government are hereby extended to, and s
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