रजिस्ट्री सं० डी० एल०(एन) 04/0007/ 2003-17 REGISTERED NO . DL-(N )04/0007/ 2003-17
भारत का राजपत्र The Gazette ofIndia
असाधारण
EXTRAORDINARY
भाग II - खण्ड 1
PART II - Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
नई दिल्ली, शनिवार, जुलाई 8 , 2017/ आषाढ़ 17, 1939 ( शक )
NEW DELHI , SATURDAY, JULY 8 , 2017 /ASHADHA 17, 1939 ( SAKA) सं॰ 26] No. 26]
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation .
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 8th July, 2017/Ashadha 17, 1939 ( Saka)
THE CENTRAL GOODS AND SERVICES TAX ( EXTENSION TO JAMMU AND KASHMIR) ORDINANCE , 2017
No. 3 OF 2017
Promulgated by the President in the Sixty -eighth Year of the Republic of India .
AnOrdinance to provide for the extension of the Central Goods and Services TaxAct, 2017 to the State of Jammu and Kashmir.
WHEREAS the Central Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22nd day of June , 2017 ;
AND WHEREAS the Legislative Assembly of the State of Jammu and Kashmir has passed the resolution adopting the provisions of the Constitution (OneHundred and First Amendment) Act, 2016 ;
AND WHEREAS the Constitution (Application to Jammu and Kashmir) Amendment Order, 2017 has been issued by the President extending the provisions ofthe Constitution (One Hundred and FirstAmendment) Act , 2016 to the State ofJammu and Kashmir ;
[PART II-
THE GAZETTE OF INDIA EXTRAORDINARY
2
AND WHEREAS the State of Jammu and Kashmir has proposed to implement the goods and services tax in the said State with effect from the 8th day of July, 2017 ;
AND WHEREAS the provisions of the Central Goods and Services Tax Act, 2017 are required to be extended to the State of Jammu and Kashmir;
AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action ;
NOW, THEREFORE , in exercise of the powers conferred by clause ( 1 ) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance :---
1. (1 ) This Ordinance may be called the Central Goods and Services Tax (Extension to Jammu and Kashmir ) Ordinance , 2017.
Short title and commence- ment.
(2) It shall come into force at once .
12 of 2017 .
Extension and amendment of theCentral Goods and Services Tax Act, 2017 .
2. ( 1 ) The Central Goods and Services Tax Act , 2017 (hereinafter referred to as the principal Act) and all rules, notifications and orders made thereunder by the Central Government are hereby extended to , and shall be in force in, the State of Jammu and Kashmir .
(2) With effect from the date of commencement of this Ordinance, in the principal Act,-
(a) in section 1 , in sub- section (2) , the words " except the State of Jammu and Kashmir " shall be omitted;
(b) in section 22 , in the Explanation , in clause (iii) , after the word "Constitution " the words " except the State of Jammu and Kashmir " shall be inserted;
(c) in section 109 , in sub - section (6) ,—
(i) after the words " each State or Union territory " , the words " except for the State of Jammu and Kashmir" shall be inserted;
(ii) in the first proviso, for the words " Provided that ", the following shall be substituted , namely:---
"Provided that for the State of Jammu and Kashmir, the State Bench of the Goods and Services Tax Appellate Tribunal constituted under this Act shall be the State Appellate Tribunal constituted under the Jammu and THE GAZETTE OF INDIA EXTRAORDINARY
3 SEC. 1 ]
Kashmir Goods and Services Tax Act , 2017 :
Provided further that " ;
(iii) inthe second proviso , for the words " Provided further that ' ' , the words " Provided also that " shall be substituted .
PRANAB MUKHERJEE , President.
DR . G. NARAYANA RAJU , Secretary to the Govt . of India .
UPLOADED BY THE GENERAL MANAGER , GOVERNMENT OF INDIA PRESS , MINTO ROAD , NEW DELHI - 110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS , DELHI - 110054 .
Digitallysignedby MANOJ KUMAR
MANOJ KUMAR
GMGIPMRND-971GI-08.07.2017
Date: 2017.07.08 23:39:13 + 05'30 '