THE CENTRAL GOODS AND SERVICES TAX ACT, 2017-EFFECTIVE DATE

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

The Central Goods and Services Tax Act (CGST) Act, 2017 came in to effect from 01-07-2018 across India, Except the State of Jammu and Kashmir. W.e.f. 08-07-2018, the GST came in to the operation in the state of Jammu and Kashmir through Constitution (Application to Jammu and Kashmir) Amendment Order, 2017, the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 and the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.

 Why there is delay in GST Effective Date in the State of Jammu and Kashmir:

As per the Article 370 of the Indian Constitution the Parliament has power to make laws only on

Defence, External Affairs and Communication related matters of Jammu and Kashmir. The State of Jammu & Kashmir were required to pass special laws to be able to implement the Goods and Services Tax Acts. Accordingly, the assembly of J&K passed the GST bill in the first week of July. Honourable President of India had promulgated two ordinances, namely, the CGST (Extension to Jammu and Kashmir) Ordinance, 2017 and the IGST (Extension to Jammu and Kashmir) Ordinance, 2017 making the CGST/ IGST applicable to the State of Jammu and Kashmir, w.e.f. 8th July, 2017.