The Central Goods and Service Tax (Extention to Jammu and Kashmir) Ordinance, 2017

MINISTRY OF LAW AND JUSTICE

(Legislative Department)

New Delhi, the 8^th July 2017/Ashadha 17,1939 (saka)

THE CENTRAL GOODS AND SERVICE TAX
(EXTENTION TO JAMMU AND KASHMIR)

ORDINANCE, 2017

No.3 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 Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.

WHEREAS the Central Goods and Service Tax has been introduced in the whole of India except the state of Jammu and Kashmir with effect from the 22^nd 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 State with effect from the 8^th Day of July 2017;

AND WHEREAS the provisions of the Central Goods and Service Tax Act, 2017 were 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:-

1. Short Title and commencement

(1) Thos Ordinance may be called the Central Goods and Service Tax (Extension to Jammu and Kashmir) Ordinance, 2017

(2) It shall come into force at Once.

2. Extension and amendment of Central Goods and Service Tax Act, 2017

(1) The Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Principal Act) and all rules, notifications, schemes and orders made there under 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 ordinance, in the principal Act,

(a) in section1 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 (iii), after the word “constitution” the words “except the state of Jammu and Kashmir” shall be inserted;

(c) In section 109, in sub section(6),-

after the words “each State or Union Territory”, the words “except for the State of Jammu and Kashmir” shall be inserted;

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 Service Tax Act, 2017;

Provided further that “;

In the second proviso, for the words “Provided further that’, the words “Provided also that’ shall be substituted.

 

 

PRANAB MUKHERJEE

President

1. G.NARAYANA RAJU,

Secretary to the Govt. of India