THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017
GST
Dated:- 25-8-2017
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 24th August, 2017/Bhadra 2, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 23rd August, 2017, and is hereby published for general information:-
THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017
[23rd August, 2017.]
An Act to provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:-
Short title and commencement
1. (1)
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anation, in clause (ii), after the word “Constitution”, the words “except the State of Jammu and Kashmir” shall be inserted;
(c) in section 109, in sub-section (6),-
(i) after the words “each State or Union territory”, the words “except for the State of Jammu and Kashmir” shall be inserted;
(ii) in the first proviso, for the words “Provided that”, the following shall be substituted, namely:-
“Provided that for the State of Jammu and Kashmir, the State Bench of the Goods and Services Tax Appellate Tribunal constituted under this Act shall be the State Appellate Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017:
Provided further that”;
(iii) in the second proviso, for the words “Provided further that
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