10/07/2017
The Gazette of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 27] NEW DELHI, SATURDAY, JULY 8, 2017/ASHADHA 17, 1939 (SAKA)
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 INTEGRATED GOODS AND SERVICES TAX
(EXTENSION TO JAMMU AND KASHMIR)
ORDINANCE, 2017
No. 4 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Integrated Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22?d 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 (One Hundred and First Amendment) Act, 2016;
AND WHEREAS Constitution (Application to Jammu and Kashmir) Amendment Order, 2017 has been issued by the President extending the provisions of the Constitution (One Hundred and First Amendment) Act, 2016 to the State of Jammu and Kashmir;
AND WHEREAS the State of Jammu and Kashmir has proposed to implement the integrated goods and services tax. in the said State with effect from the 8th day of July, 2017;
AND WHEREAS the provisions of the Integrated 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. Short title and commencement.
(1) This Ordinance may be called the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
(2) It shall come into force at once.
2. Extension and amendment of Integrated Goods and Service Tax, 2017.
(1) The Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made there under 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, in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir” shall be omitted.The Gazette of India
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 27] NEW DELHI, SATURDAY, JULY 8, 2017/ASHADHA 17, 1939 (SAKA)
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 INTEGRATED GOODS AND SERVICES TAX
(EXTENSION TO JAMMU AND KASHMIR)
ORDINANCE, 2017
No. 4 OF 2017
Promulgated by the President in the Sixty-eighth Year of the Republic of India.
An Ordinance to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir.
WHEREAS the Integrated Goods and Services Tax has been introduced in the whole of India except the State of Jammu and Kashmir with effect from the 22?d 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 (One Hundred and First Amendment) Act, 2016;
AND WHEREAS Constitution (Application to Jammu and Kashmir) Amendment Order, 2017 has been issued by the President extending the provisions of the Constitution (One Hundred and First Amendment) Act, 2016 to the State of Jammu and Kashmir;
AND WHEREAS the State of Jammu and Kashmir has proposed to implement the integrated goods and services tax. in the said State with effect from the 8th day of July, 2017;
AND WHEREAS the provisions of the Integrated 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. Short title and commencement.
(1) This Ordinance may be called the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
(2) It shall come into force at once.
2. Extension and amendment of Integrated Goods and Service Tax, 2017.
(1) The Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act) and all rules, notifications, schemes and orders made there under 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, in section 1, in sub-section (2), the words “except the State of Jammu and Kashmir” shall be omitted.
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About the author
HIMANSHU TIWARI
CHARTERED ACCOUNTANT
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