• The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 was promulgated on July 8, 2017.  It amends the Integrated Goods and Services Tax Act, 2017.  The Act provides for the levy of the Integrated Goods and Services Tax on inter-state supplies of goods and services.

• Extension to Jammu and Kashmir:  The Integrated Goods and Services Tax Act, 2017 applies to the whole of India except Jammu and Kashmir.  The Ordinance extends the provisions of the Act to Jammu and Kashmir as well.

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