THE INTEGRATED GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR)  
ACT, 2017
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ARRANGEMENT OF SECTIONS
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SECTIONS

1.  Short title and commencement. 
2.  Extension and amendment of Integrated Goods and Services Tax Act. 
3.  Repeal and saving. 


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

ACT NO. 27 OF 2017

[23rd August, 2017.]

An Act to provide for the extension of the Integrated 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  Integrated  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 Integrated Goods and Services Tax Act.—The Integrated Goods and Services 
Tax Act, 2017 (13 of 2017) thereinafter referred to as the principal Act) and all rules, notifications, schemes and orders 
made hereunder 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, in section 1, in sub-section (2), the 
words “except the State of Jammu and Kashmir” shall be omitted.

3. Repeal and saving.—(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance 
(Ord. 4 of 2017) is hereby repealed.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.