MINISTRY OF LAW AND JUSTICE
New Delhi, the 8th July 2017/Ashadha 17,1939(saka)
THE INTEGRATED GOODS AND SERVICE TAX (EXTENTION TO JAMMU AND KASHMIR)
No.4 of 2017
Promulgated by the President in the Sixty-eight Year of the Republic of India.
An Ordinance to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Integrated Goods and Service Tax has been introduced in the whole of India except the state of Jammu and Kashmir with effect from the 22nd June 2017;
AND WHEREAS the legislative Assembly of the State of Jammu and Kashmir has passed the resolution adopting the provisions of the constitution (One Hundred and First Amendment )Act, 2016;
AND WHEREAS the Constitution (Application to Jammu and Kashmir) Amendment Order,2017 has been issued by the President extending the provisions of the Constitution(One Hundred and First Amendment) Act, 2016 to the State of Jammu and Kashmir;
AND WHEREAS the State of Jammu and Kashmir has proposed to implement the integrated goods and service tax in the said Sttae with effect from the 8th Day of July 2017;
AND WHEREAS the provisions of the integrated Goods and Service Tax Act, 2017 w=are required to be extended to the State of Jammu and Kashmir/
AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exists which render it necessary for him to take immediate action;
NOW, THEREFORE, in excise if the powers conferred by clause(1) of Article 123 of the Constitution, the president is pleased to promulgate the following Ordinance:-
- Short Title and commencement
(1) Thos ordinance may be called the Integrated Goods and Service Tax (Extension to Jammu and Kashmir) Ordinance, 2017
(2) It shall come into force at Once.