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GST > Central Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017

Section 3. Repeal and saving.

(1) The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.

Section 2. Extension and amendment of Central Goods and Services Tax Act, 2017. –

(1) The Central Goods and Services Tax Act, 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.

Section 1. Short title and commencement. –

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

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