Government of Jammu and Kashmir
Department of Law, Justice and Parliamentary Affairs
(Legislation section) Civil secretariat
Srinagar/Jammu
Srinagar, the 7th July 2017

The following Act as passed by the Jammu and Kashmir State Legislature received the assent of the Governor on 7th July 2017 is hereby published for general information:-

THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017

(Act No. V of 2017)

An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the State of Jammu and Kashmir and the matters connected therewith or incidental thereto.

Be it enacted by Legislature of Jammu and Kashmir State in the Sixty eighth Year of the Republic of India as follows :-

CHAPTER I
PRELIMINARY

1.Short title, extent and commencement.—

(1)This Act may be called the Jammu and Kashmir Goods and Services Tax Act, 2017.

(2) It shall come into force on such date as the Government may, by notification in the Government Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

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