Important Keyword: GST, CGST, SGST, IGST, Section 2, Section 22, Section 109.
Table of Contents
GST 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.
(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.
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