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 3, verbatim (show)
Section 3. Repeal and saving. -
(1) The Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.
(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.
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.
Identified Ordinance repeal 3(1)
Questions to answer on the file1 question
Saving of actual Ordinance action 3(2)
Questions to answer on the file2 questions
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
References
- Central Board of Indirect Taxes and Customs. "Section 3. Repeal and saving". 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 3 on the CBIC tax information portal