Jammu and Kashmir Enacts GST

Andrew Decker
July 10, 2017

The state of Jammu and Kashmir has joined the rest of India by enacting the GST, a week after it was introduced to the rest of the country. Amidst strong opposition, the government of Jammu and Kashmir passed the Jammu and Kashmir Goods and Services Tax Act on July 7th.  The Act, and related orders, can be found at the website of Commercial Tax Department of Jammu and Kashmir.  The Act imposes GST on intra-state transactions in Jammu and Kashmir and took effect on July 8th. The President of India also issued a pair of orders extending both the CGST and IGST Acts to Jammu and Kashmir, meaning that GST will also apply to inter-state and cross-border transactions sourced to Jammu and Kashmir. Both orders took immediate effect.

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Andrew Decker

Andrew Decker is a Senior Regulatroy Counsel at Sovos Compliance. Within Sovo’s Regulatory Analysis function, Andrew focuses on international VAT and GST issues and domestic sales tax issues. Andrew received a B.A. in Economics from Bates College and J.D. at Northeastern University School of Law. Andrew is a member of the Massachusetts Bar.
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