Amendment status not verified — confirm the current text below against the official source.
Retrospective effect to notification issued under clause (ii) of proviso to sub- section (3) of section 54 of Jammu and Kashmir Goods and Services Tax Act. SCHEDULE I SCHEDULE II SCHEDULE III ––––––– GOODS AND SERVICES TAX ACT, 2017 225 THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 (Act No. V of 2017) [Received the assent of the Governor on 7th July, 2017 and published in the Government Gazette dated 7th July, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the 1[Union territory of Jammu and Kashmir] and the matters connected therewith or incidental thereto. Be it enacted by Jammu and Kashmir State Legislature in the Sixty- eighth Year of the Republic of India as follows :–– CHAPTER I Preliminary