#THE CENTRAL 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 Central Goods and Services Tax Act, 2017. 
3. Repeal and saving. 


 
#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[^1]. 

(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. 



[^1] 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.