 bill no  154 of  2017 the central goods and services tax (extension to jammu and kashmir) bill, 2017 a billto provide for the extension of the central goods and services tax act, 2017to 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 central goods and services tax (extension to jammu and kashmir) act, 2017short title and commencement(2) it shall be deemed to have come into force on the 8th day of july, 201712 of  2017extension and amendment of central goods and services tax act, 2017(2) with effect from the date of commencement of this act, in the principal act,— (a) in section 1, in sub-section (2), the words "except the state of jammu and kashmir" shall be omitted;(b) in section 22, in the explanation, in clause (ii), after the word "constitution", the words "except the state of jammu and kashmir" shall be inserted;5(c) in section 109, in sub-section (6),—(i) after the words "each state or union territory", the words "except for the state of jammu and kashmir" shall be inserted;10(ii) in the first proviso, for the words "provided that", the following shall be substituted, namely:—"provided that for the state of jammu and kashmir, the state bench of the goods and services tax appellate tribunal constituted under this act shall be the state appellate tribunal constituted under the jammu and kashmir goods and services tax act, 2017:15provided further that";(iii) in the second proviso, for the words "provided further that", the words "provided also that" shall be substitutedord 3 of 2017repeal and saving3 (1) the central goods and services tax (extension to jammu and kashmir)ordinance, 2017 is hereby repealed20(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 central goods and services tax act, 2017 (cgst act) was enacted with a view 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 thereto2 sub-section (2) of section 1 of the cgst 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 central tax levied under the cgst act had to be imposed concurrently on intra-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 cgstact to the state of jammu and kashmir subject to the following amendments, namely:—(i) to amend sub-section (2) of section 1 of the cgst act so as to omit the words"except the state of jammu and kashmir";(ii) to amend clause (iii) of explanation to section 22 of the cgst act so as to exclude the state of jammu and kashmir from the purview of "special category states"; and(iii) to amend sub-section (6) of section 109 of the cgst act so as to  provide that for the state of jammu and kashmir, the state appellate tribunal constituted under the jammu and kashmir goods and services tax act, 2017, shall be the state bench of the goods and services tax appellate tribunal under the cgst act 6 as parliament was not in session and an urgent legislation was required to be made, the president promulgated the central goods and services tax (extension to jammu and kashmir) ordinance, 2017 (ord 3 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 central 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 central goods and services tax act, 2017to the state of jammu and kashmir————gmgipmrnd—1471ls(s3)—26-07-2017