Section 1.Short title and commencement.
(2) It shall be deemed to have come into force on the 8th day of July, 2017.
(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.
Section 2.Extension and amendment of Integrated Goods and Services Tax Act, 2017.
(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.
*. 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.
The Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made thereunder 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.
*. 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.
Section 3.Repeal and saving.
(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(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance (Ord. 4 of 2017) is hereby repealed.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.