The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 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.

The Integrated Goods and ServicesTax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act) and all rules, notifications, schemes and ordersmade thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu andKashmir*. (2) With effect from the date of commencement of this Act, in the principal Act, in section 1, in sub-section (2), thewords except the State of Jammu and Kashmir* shall be omitted.

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance(Ord. 4 of 2017) is hereby repealed.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 tohave been done or taken under the corresponding provisions of this Act.