This notification, No. 5/2019-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, effective October 31, 2019, introduces an amendment to Notification No. 02/2017-Central Tax, dated June 19, 2017 (G.S.R. 609(E)). The amendment pertains to the Central Goods and Services Tax Act, 2017 (12 of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), specifically regarding the jurisdiction of the Goods and Services Tax.
The key change involves Table II, column 3, serial number 51 of the original notification, where the phrase "State of Jammu and Kashmir" is replaced with "Union territory of Jammu and Kashmir and Union territory of Ladakh."
The notification is issued under the authority granted by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and Services Tax Act, 2017.
The responsible authority is Ruchi Bisht, Under Secretary. The notification can be referenced by F. No. 2006/17/2018-GST (Pt. I). The principal notification No. 02/2017-Central Tax, dated June 19, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 04/2019-Central Tax, dated the 29th January, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 64(E), dated the 29th January, 2019.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A central act related to Goods and Services Tax in India.
Integrated Goods and Services Tax Act, 2017: A central act related to Integrated Goods and Services Tax in India.
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Indirect Taxes and Customs: A government agency responsible for indirect taxes and customs duties in India.
New Delhi: The location of the notification.
Union territory of Jammu and Kashmir: A Union territory in India, formerly part of the State of Jammu and Kashmir.
Union territory of Ladakh: A Union territory in India, formerly part of the State of Jammu and Kashmir.
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5681 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st October, 2019
No. 51/2019 – Central Tax
G.S.R. 820(E).—In exercise of the powers under section 3 read with section 5 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the
Government hereby makes the following further amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, dated the 19th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017,
namely:–
In the said notification, in Table II, in column (3), in serial number 51, for the words “State of Jammu and
Kashmir”, the words “Union territory of Jammu and Kashmir and Union territory of Ladakh” shall be substituted.
[F. No. 20/06/17/2018-GST(Pt.I)]
RUCHI BISHT, Under Secy.
Note : The principal notification No. 02/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of
India, Extraordinary, vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by
notification No. 04/2019-Central Tax, dated the 29th January, 2019, published in the Gazette of India,
Extraordinary, vide number G.S.R. 64(E), dated the 29th January, 2019.
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and Published by the Controller of Publications, Delhi-110054.