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 _________

 ARRANGEMENT OF SECTIONS _________

SECTIONS
1. Short title and commencement.
2. Extension and amendment of Central Goods and Services Tax Act, 2017.
3. Repeal and saving.

1


-----

# THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017

 ACT 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:—

**1. Short title and commencement.—(1) This Act may be called the Central Goods and Services Tax**
(Extension to Jammu and Kashmir) Act, 2017.

(2) It shall be deemed to have come into force on the 8th day of July, 2017.

**2.** **Extension and amendment of Central Goods and Services Tax Act, 2017.—(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
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,—

(a) in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir*” shall be
omitted;

(b) in section 22, in the Explanation, 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”, the words “Provided also
that” shall be substituted.

**3. Repeal and saving.—(1)** The Central Goods and Services Tax (Extension to Jammu and Kashmir)
Ordinance, 2017 (Ord. 3 of 2017) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be
deemed to have been done or taken under the corresponding provisions of this Act.

*. 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..

2


-----

