G.S.R (E) Amendment:

Legislative Basis: The Government exercises authority under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.

Notification Amended: Amendment pertains to notification No. 02/2017-Central Tax, dated 19th June 2017.

Alteration Details: In Table II, column (3), serial number 51, "State of Jammu and Kashmir" is replaced with "Union territory of Jammu and Kashmir and Union territory of Ladakh."

Issuing Authority: Signed by Ruchi Bisht, Under Secretary to the Government of India.

Historical Reference: Original notification published on 19th June 2017, last amended on 29th January 2019.

Gazette Publication: Published in the Gazette of India, Extraordinary. Effective Date: Effective upon publication. Note: Ensure compliance with revised territorial terminology.