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Section 1: Short title and commencement.

The Jammu and Kashmir Goods and Services Tax Act, 2017Union territory Act of Jammu and Kashmir · Act 5 of 2017

(1)This Act may be called the Jammu and Kashmir Goods and Services Tax Act, 2017.

(2) It shall come into force on such date as the Government may, by notification in the [Government Gazette], appoint] :

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

[1A. Provisions to come into force with effect from dates to be notified by Government of Union territory of Jammu and Kashmir.–– Save as otherwise provided, such provisions of this Act as amended by the Jammu and Kashmir Reorganisation (Adaptation of State Laws) Third Order, 2020 shall be deemed to have come into force with effect from such dates as may be notified by the Government of Union territory of Jammu and Kashmir].

Where this provision sits

ActThe Jammu and Kashmir Goods and Services Tax Act, 2017
Section1
Marginal noteShort title and commencement.
JurisdictionUnion territory of Jammu and Kashmir
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • other. . Enforced vide SRO 281 dated 8th July, 2017 with effect from 8th July, 2017.
  • inserted. . Section 1A inserted by S.O. 3466 (E) dated 05.10.2020.

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