Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017

Sections (46)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. REGULATION OF THE SUPPLY OF GOODS OR SERVICES

Chapter IV. REGULATION OF THE SUPPLY OF GOODS OR SERVICES

Chapter V. OFFENCES AND PENALTIES

Chapter VI. MISCELLANEOUS

Section 1. Short title, extent and commencement [S27-XJG]

Section 2. Definitions [S27-XKJ]

Section 3. Appointment of Board [S27-XMW]

Section 4. Registration of exporters [S27-XNY]

Section 5. Prohibition of the manufacture of goods without licence [S27-XPR]

Section 6. Grant of licence [S27-XQT]

Section 7. Maintenance of records and furnishing of returns [S27-XR4]

Section 8. Powers of proper officer [S27-XS6]

Section 9. Power to issue directions [S27-XT0]

Section 10. Power to exempt [S27-XV2]

Section 11. Registration of registereds person [S27-XWC]

Section 12. Prohibition of the supply of goods or services without licence [S27-XXE]

Section 13. Grant of licence [S27-XY8]

Section 14. Maintenance of records and furnishing of returns [S27-XZA]

Section 15. Powers of proper officer [S27-Y0X]

Section 16. Power to issue directions [S27-Y1Z]

Section 17. Power to exempt [S27-Y2S]

Section 18. Registration of importers [S27-Y3V]

Section 19. Prohibition of the export of goods without licence [S27-Y4N]

Section 20. Grant of licence [S27-Y5Q]

Section 21. Maintenance of records and furnishing of returns [S27-Y6H]

Section 22. Powers of proper officer [S27-Y7K]

Section 23. Power to issue directions [S27-Y8D]

Section 24. Power to exempt [S27-Y9F]

Section 25. Registration of manufacturers [S27-YA9]

Section 26. Prohibition of the supply of goods or services without licence [S27-YBB]

Section 27. Grant of licence [S27-YC5]

Section 28. Maintenance of records and furnishing of returns [S27-YD7]

Section 29. Powers of proper officer [S27-YE1]

Section 30. Power to issue directions [S27-YF3]

Section 31. Power to exempt [S27-YGR]

Section 32. Registration of taxables person [S27-YHT]

Section 33. Prohibition of the import of goods without licence [S27-YJW]

Section 34. Grant of licence [S27-YKY]

Section 35. Maintenance of records and furnishing of returns [S27-YMG]

Section 36. Powers of proper officer [S27-YNJ]

Section 37. Power to issue directions [S27-YPM]

Section 38. Power to exempt [S27-YQP]

Section 39. Registration of exporters [S27-YR8]

Section 40. Penalty for contravention [S27-YSA]

Section 41. Offences by companies [S27-YTC]

Section 42. Appeal [S27-YVE]

Section 43. Cognizance of offences [S27-YW0]

Section 44. Protection of action taken in good faith [S27-YX2]

Section 45. Power to make rules [S27-YY4]

Section 46. Power to remove difficulties [S27-YZ6]

Made under

No recital of a power is printed.

Acted on by (4)

Exempts: Notification S.O. 1748(E), dated 10th February, 2018, 10 February 2018. "section 4 of the said Act". Synthetic demonstration target.

Amends: 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.

Exempts: Notification S.O. 1108(E), dated 22nd December, 2024, 22 December 2024. "section 4 of the said Act". Synthetic demonstration target.

Amends: 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.

Not held (1)

"section 58 of the Customs Act, 1962"