The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Administered Ministry: Ministry of Finance / Department of Revenue
Act details
| Short title | The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 |
|---|---|
| Long title | An Act to provide for the extension of the Integrated Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. |
| Act number | 27 of 2017 |
| Act year | 2017 |
| Enactment date | 23 Aug 2017 |
| Ministry | Ministry of Finance / Department of Revenue |
| Department | Department of Revenue |
| Jurisdiction | Central (Parliament of India) |
| Sections | 3 |
| Status | Not repealed |
| Last checked on India Code | 28 Oct 2026 |
| Source | India Code, Government of India |
Summary
Summary of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 *
Purpose: To uniformly extend the Integrated Goods and Services Tax Act, 2017, to the State of Jammu and Kashmir, aligning it with the national GST framework for streamlined tax administration.
Key Provisions:
1. Uniform Extension:
Applies the Integrated GST Act, 2017, and its rules to Jammu and Kashmir, ensuring consistency with the national GST structure.
2. Integration Amendment:
Modifies the Principal Act to include Jammu and Kashmir, facilitating the state's full integration into the unified national tax system.
3. Legal Continuity:
Repeals the preceding Ordinance while validating all actions taken under it, maintaining legal continuity.
4. Territorial Adaptation (2019):
Extends the Act to the Union territories of Jammu and Kashmir and Ladakh through a notification, adapting to the region's administrative reorganization.
Legislative history
Legislative History:
The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Short Title The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017
Act Number / Year Act No. 27 of 2017
Act ID (India Code) 201727
Presidential Assent / Enactment Date August 23, 2017
Enforcement Date July 8, 2017
Nodal Ministry Ministry of Finance
Precedent & Statutory Rationale
1. Seamless Integration of the National Unified Market:
o During the initial rollout of the Goods and Services Tax (GST) framework on July 1, 2017, the special constitutional status of the State of Jammu and Kashmir (under Article 370) required distinct legislative steps to apply central tax laws to the state.
o To prevent a regulatory vacuum and ensure uninterrupted interstate commerce, trade, and tax crediting involving Jammu and Kashmir, separate legislative extension was mandated.
2. Extension of Inter-State Supply Taxation:
o The Act was formulated specifically to provide for the extension of the Integrated Goods and Services Tax Act, 2017, to the State of Jammu and Kashmir, thereby enabling the levy and collection of IGST on inter-state supplies originating from or terminating in the region.
Parliamentary Trajectory & Enactment
• Formulation: Drafted by the Ministry of Finance to align the tax governance of Jammu and Kashmir with the nationwide rollout of the Goods and Services Tax framework.
• Parliamentary Passage: Passed by both houses of the Parliament of India, receiving the assent of the President of India on August 23, 2017.
• Enforcement: Brought into force retrospectively from July 8, 2017.
• Source: India Code and Ministry of Law and Justice Official Records