Vidhi Codex

The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Tax20173 sections

This Act integrates the state of Jammu and Kashmir into India's unified indirect tax regime by extending the Central Goods and Services Tax Act of 2017 to the region. Effective retrospectively from July 8, 2017, it applies to businesses, consumers, and tax administrations operating there. The law regulates the taxation of local goods and services, bringing the region’s economy in line with the federal tax system. This matters because it eliminates trade barriers, ensures uniform tax rates across India, and establishes specialized local appellate tribunals to handle tax-related disputes, replacing the temporary ordinance that was previously enacted for this implementation.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Extension and amendment of Central Goods and Services Tax Act, 2017
  3. 3. Repeal and saving

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