Central Tax Notifications

CGST Notification 51/2019

Title Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh
Number 51/2019
Date 31-10-2019
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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.

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