Is GST Applicable To Jammu and Kashmir? | Section 1 | CGST ACT : Bare Act Analysis

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~~~~Actual Bare Act Definition Given Below~~~~

Questions Related To This Definition:
~Is GST Applicable To Jammu and Kashmir?
~What Is Section 1 In GST?
~What Is Section 1 In CGST ACT 2017?
~What Is Section 1 In GST ACT 2017?
~What Is The Meaning Of Section 1 Under GST?
~Section 1 of CGST Act, 2017 - Short title, extent and commencement.
~Brief Analysis of Section 1 of CGST Act 2017.
~Which Section Of GST Tax Applicable to Jammu & Kashmir (J&K)?
~Which Article Of Constitution Made Available GST To Jammu & Kashmir?

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An Act 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 thereto.
Section 1. Short title, extent and commencement.
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India except the State of Jammu and Kashmir.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint;
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Jammu & Kashmir:
The Central Goods and Services Tax Act, 2017 has been implemented in the State of Jammu and Kashmir from 8th July, 2017 through;
Constitution (Application to Jammu and Kashmir) Amendment Order, 2017,
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017,
The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.

Definition Of India/ Meaning Of India In GST:
Section 2(56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, and the air space above its territory and territorial waters.

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