 bill no  155  of  2017 the integrated goods and services tax (extension to jammu and kashmir) bill, 2017 a billto provide for the extension of the integrated goods and services tax act, 2017 to the state of  jammu and kashmirbe it enacted by parliament in the sixty-eighth year of the republic of india as follows:—1 (1) this act may be called the integrated goods and services tax (extension tojammu and kashmir) act, 2017short title and commencement(2) it shall be deemed to have come into force on the 8th day of july, 201713 of 201752  (1)  the integrated goods and services tax act, 2017 (hereinafter referred to as theprincipal act) and all rules, notifications, schemes and orders made thereunder by the central government are hereby extended to, and shall be in force in, the state of jammu and kashmirextension and amendment of integrated goods and services tax act, 2017(2)  with effect from the date of commencement of this act, in the principal act, in section 1, in sub-section (2), the words "except the state of jammu and kashmir" shall be omittedord 4 of 2017repeal and saving3 (1) the integrated goods and services tax (extension to jammu and kashmir)ordinance, 2017 is hereby repealed5(2)  notwithstanding such repeal, anything done or any action taken under the said ordinance shall be deemed to have been done or taken under the corresponding provisions of this act statement of objects and reasonsthe integrated goods and services tax act, 2017 (igst act) was enacted with a view to make a provision for levy and collection of tax on inter-state supply of goods or services or both by the central government and for matters connected therewith or incidental thereto2 sub-section (2) of section 1 of the igst act provides that the said act extends to the whole of india except the state of jammu and kashmir3 on 5th july, 2017, the legislative assembly of the state of jammu and kashmir passed a resolution adapting the constitution (one hundred and first amendment) act, 2016 consequently on 6th july, 2017, the constitution (application to jammu and kashmir) amendment order, 2017 was issued by the president extending the provisions of the constitution (one hundred and first amendment) act, 2016 to the state of jammu and kashmir4 the state of jammu and kashmir passed the jammu and kashmir goods and services tax act, 2017 which came into force on 8th july, 2017 and the integrated tax levied under the igst act had to be imposed on inter-state supplies in the state to avoid any anomalous situation that may go against the very spirit of the goods and services tax5 in view of the above, it had become necessary to extend the provisions of the igstact to the state of jammu and kashmir by amending sub-section (2) of section 1 of the said act omitting the words "except the state of jammu and kashmir"6    as parliament was not in session and an urgent legislation was required to be made, the president promulgated the integrated goods and services tax (extension to jammu and kashmir) ordinance, 2017 (ord 4 of 2017) on the 8th day of july, 20177 the bill seeks to replace the aforesaid ordinancenew delhi;arun   jaitleythe 24th  july, 2017 financial  memorandumthe proposed integrated goods and services tax (extension to jammu and kashmir)act, 2017 does not involve any recurring or non-recurring expenditure from the consolidated fund of india———— a billto provide for the extension of the integrated goods and services tax act, 2017 to the state of  jammu and kashmir————gmgipmrnd—1469ls(s3)—26-07-2017