(a) whether the Union Government has taken any steps for the extension of Goods and Services Tax (GST) to the State of Jammu and Kashmir; and
(b) if so, the details thereof?
(a) whether the Union Government has taken any steps for the extension of Goods and Services Tax (GST) to the State of Jammu and Kashmir; and
(b) if so, the details thereof?
MINISTER OF STATE FOR FINANCE
(SHRI SHIV PRATAP SHUKLA)
(a) & (b) Yes Madam. The provisions of the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 have been extended to the State of Jammu and Kashmir, with effect from 8th July, 2017, vide the following Acts:
i. Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017)
ii. Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017)
These Acts received the assent of the Hon’ble President of India on 23rd August, 2017.
Further, Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) was extended to the State of Jammu and Kashmir with effect from 01st July, 2017.