Section 2
Extension and amendment of Integrated Goods and Services Tax Act, 2017.
The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
About this Act
An Act to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
The Integrated Goods and Services
Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders
made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and
Kashmir*.
(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words except the State of Jammu and Kashmir* shall be omitted.
(2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), the words except the State of Jammu and Kashmir* shall be omitted.
Notes
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu
and Kashmir and the Union territory of Ladakh.