- The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 was promulgated on July 8, 2017.It amends the Central Goods and Services Tax Act, 2017.The Act provides for the levy of the Central Goods and Services Tax on supplies of goods and services within a state.
- Extension to Jammu and Kashmir: The Central Goods and Services Tax Act, 2017 applies to the whole of India except Jammu and Kashmir. The Ordinance extends the provisions of the Act to Jammu and Kashmir as well.
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