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Jammu and Kashmir corresponding-law reference: section 2 of the IGST Act, 2017

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GST›IGST Act, 2017›Section 2, definitions

A reference in the IGST Act to a law not in force in the State of Jammu and Kashmir is read, for that State, as a reference to the corresponding law in force there, if any. The rule connects the referenced enactment with the corresponding law applicable in that State.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, 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.

Clause 2(25), verbatim (show)

(25) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.

2(25)reference to the corresponding law

any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.Section 2(25)

The substitution applies where the law referred to is not in force in the State. It points to a corresponding law only if such a law exists and is in force there.

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References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Jammu and Kashmir corresponding-law reference". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

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