Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 2, verbatim (show)
Section 2. Extension and amendment of Central Goods and Services Tax Act, 2017. -
(1) The Central Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act) and all rules, notifications and orders made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir.
(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;
(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;
(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:
Provided further that";
(iii) in the second proviso, for the words "Provided further that", the words "Provided also that" shall be substituted.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Extension of principal Act 2(1)
Questions to answer on the file2 questions
Extension of rules 2(1)
Questions to answer on the file4 questions
Extension of notifications 2(1)
Questions to answer on the file4 questions
Extension of orders 2(1)
Questions to answer on the file4 questions
Omission of territorial exception 2(2)(a)
Questions to answer on the file2 questions
Insertion in registration Explanation 2(2)(b)
Questions to answer on the file2 questions
Insertion in Tribunal territorial text 2(2)(c)(i)
Questions to answer on the file2 questions
Substitution of first Tribunal proviso 2(2)(c)(ii)
Questions to answer on the file2 questions
Substitution of second proviso connector 2(2)(c)(iii)
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 of the CGST Act, 2017 | this provision requires Section 1 of the CGST Act, 2017 | except the State of Jammu and Kashmir |
| Section 22 of the CGST Act, 2017 | this provision requires Section 22 of the CGST Act, 2017 | in section 22 |
| Section 109 of the CGST Act, 2017 | this provision requires Section 109 of the CGST Act, 2017 | in section 109 |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 1 of the CGST Act, 2017: short title, extent and commencement
- Section 22 of the CGST Act, 2017: persons liable for registration
- Section 109 of the CGST Act, 2017: constitution of Appellate Tribunal and Benches thereof
References
- Central Board of Indirect Taxes and Customs. "Section 2. Extension and amendment of Central Goods and Services Tax Act, 2017". Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, Section 2 on the CBIC tax information portal