{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A11M69","written":"A11-M69","title":"Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017","status":"As at 9 September 2026. In force from 25 March 2017.","path":"/A11-M69","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-M69]"]},{"kind":"status","segs":["As at 9 September 2026. ","In force from ","25 March 2017","."]},{"kind":"line","segs":["Dates: made 25 March 2017; in force 25 March 2017; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. The words of this Act are generated by the register; its title, number and year are real."]},{"kind":"line","segs":["Cite: Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, Act 27 of 2017 [A11-M69]. Machine: A11-M69."]},{"kind":"heading","segs":["Sections (46)"]},{"kind":"item","segs":["Chapter I. PRELIMINARY"]},{"kind":"item","segs":["Chapter II. BOARD"]},{"kind":"item","segs":["Chapter III. REGULATION OF THE SUPPLY OF GOODS OR SERVICES"]},{"kind":"item","segs":["Chapter IV. REGULATION OF THE SUPPLY OF GOODS OR SERVICES"]},{"kind":"item","segs":["Chapter V. OFFENCES AND PENALTIES"]},{"kind":"item","segs":["Chapter VI. MISCELLANEOUS"]},{"kind":"item","segs":[{"text":"Section 1. Short title, extent and commencement","href":"/S27-XJG"}," [S27-XJG]"]},{"kind":"item","segs":[{"text":"Section 2. Definitions","href":"/S27-XKJ"}," [S27-XKJ]"]},{"kind":"item","segs":[{"text":"Section 3. Appointment of Board","href":"/S27-XMW"}," [S27-XMW]"]},{"kind":"item","segs":[{"text":"Section 4. Registration of exporters","href":"/S27-XNY"}," [S27-XNY]"]},{"kind":"item","segs":[{"text":"Section 5. Prohibition of the manufacture of goods without licence","href":"/S27-XPR"}," [S27-XPR]"]},{"kind":"item","segs":[{"text":"Section 6. 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Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A11-M69","text":"Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [A11-M69]\nAs at 9 September 2026. In force from 25 March 2017.\nDates: made 25 March 2017; in force 25 March 2017; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. The words of this Act are generated by the register; its title, number and year are real.\nCite: Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, Act 27 of 2017 [A11-M69]. Machine: A11-M69.\nSections (46)\nChapter I. PRELIMINARY\nChapter II. BOARD\nChapter III. REGULATION OF THE SUPPLY OF GOODS OR SERVICES\nChapter IV. REGULATION OF THE SUPPLY OF GOODS OR SERVICES\nChapter V. OFFENCES AND PENALTIES\nChapter VI. MISCELLANEOUS\nSection 1. Short title, extent and commencement [S27-XJG]\nSection 2. Definitions [S27-XKJ]\nSection 3. Appointment of Board [S27-XMW]\nSection 4. Registration of exporters [S27-XNY]\nSection 5. Prohibition of the manufacture of goods without licence [S27-XPR]\nSection 6. Grant of licence [S27-XQT]\nSection 7. Maintenance of records and furnishing of returns [S27-XR4]\nSection 8. Powers of proper officer [S27-XS6]\nSection 9. Power to issue directions [S27-XT0]\nSection 10. Power to exempt [S27-XV2]\nSection 11. Registration of registereds person [S27-XWC]\nSection 12. Prohibition of the supply of goods or services without licence [S27-XXE]\nSection 13. Grant of licence [S27-XY8]\nSection 14. Maintenance of records and furnishing of returns [S27-XZA]\nSection 15. Powers of proper officer [S27-Y0X]\nSection 16. Power to issue directions [S27-Y1Z]\nSection 17. Power to exempt [S27-Y2S]\nSection 18. Registration of importers [S27-Y3V]\nSection 19. Prohibition of the export of goods without licence [S27-Y4N]\nSection 20. Grant of licence [S27-Y5Q]\nSection 21. Maintenance of records and furnishing of returns [S27-Y6H]\nSection 22. Powers of proper officer [S27-Y7K]\nSection 23. Power to issue directions [S27-Y8D]\nSection 24. Power to exempt [S27-Y9F]\nSection 25. Registration of manufacturers [S27-YA9]\nSection 26. Prohibition of the supply of goods or services without licence [S27-YBB]\nSection 27. Grant of licence [S27-YC5]\nSection 28. Maintenance of records and furnishing of returns [S27-YD7]\nSection 29. Powers of proper officer [S27-YE1]\nSection 30. Power to issue directions [S27-YF3]\nSection 31. Power to exempt [S27-YGR]\nSection 32. Registration of taxables person [S27-YHT]\nSection 33. Prohibition of the import of goods without licence [S27-YJW]\nSection 34. Grant of licence [S27-YKY]\nSection 35. Maintenance of records and furnishing of returns [S27-YMG]\nSection 36. Powers of proper officer [S27-YNJ]\nSection 37. Power to issue directions [S27-YPM]\nSection 38. Power to exempt [S27-YQP]\nSection 39. Registration of exporters [S27-YR8]\nSection 40. Penalty for contravention [S27-YSA]\nSection 41. Offences by companies [S27-YTC]\nSection 42. Appeal [S27-YVE]\nSection 43. Cognizance of offences [S27-YW0]\nSection 44. Protection of action taken in good faith [S27-YX2]\nSection 45. Power to make rules [S27-YY4]\nSection 46. Power to remove difficulties [S27-YZ6]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (4)\nExempts: Notification S.O. 1748(E), dated 10th February, 2018, 10 February 2018. \"section 4 of the said Act\". Synthetic demonstration target.\nAmends: Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act (Amendment) Act, 2020, 10 October 2020. \"section 42 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017)\". Synthetic demonstration target.\nExempts: Notification S.O. 1108(E), dated 22nd December, 2024, 22 December 2024. \"section 4 of the said Act\". Synthetic demonstration target.\nAmends: Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act (Amendment) Act, 2022, 11 July 2022. \"section 42 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (27 of 2017)\". Synthetic demonstration target.\nNot held (1)\n\"section 58 of the Customs Act, 1962\""}