Notification No. 51/2019-Central Tax [N10-KGR]
As at 7 September 2026. In force from 31 October 2019.
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.
Made under
Recital: "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". Names section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 [S10-62Y]. Vires verified.
Acts on (1)
Cites Notification No. 2/2017-Central Tax [N10-04K], 31 October 2019. "No. 02/2017- Central Tax, dated the 19th".
Acted on by (0)
none
Not held (1)
"section 3 of the Integrated Goods and Services Tax Act, 2017"