Section 95 of the Jammu and Kashmir Reorganisation Act, 2019.

95. Territorial extent of laws.

(1) All Central laws in Table -1 of the Fifth Schedule to this Act, on and from the appointed day, shall apply in the manner as provided therein, to the Union territory of Jammu and Kashmir and Union territory of Ladakh

(2) All other laws in Fifth Schedule, applicable to existing State of Jammu and Kashmir immediately before the appointed day, shall apply in the manner as provided therein, to the Union territory of Jammu and Kashmir and Union territory of Ladakh.

The Jammu and Kashmir Goods and Services Tax Act, 2017 is in table 4 of fifth schedule and thus shall apply to UT of Jammu and Kashmir and UT of Ladakh.

Source- NACIN

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