Vidhi Codex

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

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

Tax20173 sections

This legislation extends India's Integrated Goods and Services Tax framework to the region of Jammu and Kashmir, effective from July 8, 2017. It applies to all businesses and traders engaged in interstate commerce involving this region. This law matters because it formally integrates Jammu and Kashmir into India's unified national indirect tax system, replacing a temporary ordinance. By eliminating separate regional tax rules for interstate trade, the Act establishes a single national market, simplifies tax compliance for businesses, and ensures the smooth flow of goods, services, and tax revenues between Jammu and Kashmir and the rest of the country.

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

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