WFYI logo

Most Indian States Enact State GST Legislation, Excluding Jammu and Kashmir

As of June 2017, nearly all Indian states and union territories, including Kerala, had successfully passed their State GST (SGST) Acts. Jammu and Kashmir remained the only exception, where special constitutional powers necessitated the ratification of all GST laws before the new tax system could be implemented. This marked a significant step towards nationwide GST rollout across India.

📖 1 min read read🏷️ GST Laws

As of June 22, 2017, all states and union territories with an assembly, except Jammu and Kashmir (J&K), had successfully approved their respective State Goods and Services Tax (SGST) Acts. Kerala recently passed an ordinance to this effect. J&K remained the sole Indian state where GST implementation was still under discussion.

Due to its special constitutional powers, Jammu and Kashmir was required to ratify all GST laws, not just the SGST, for the new tax system to become applicable within its borders. This development was reported by Indian Express.

Further Reading

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is an indirect tax used in India on the supply of goods and services. It is a comprehensive, multi-stage, destination-based tax that replaced multiple cascading taxes levied by the central and state governments.
How many types of GST are there in India?
In India, there are primarily four types of GST: Central GST (CGST) levied by the Centre, State GST (SGST) levied by states, Integrated GST (IGST) levied on inter-state supplies, and Union Territory GST (UTGST) for Union Territories.
When was GST implemented in India?
The Goods and Services Tax (GST) was officially implemented in India on July 1, 2017, marking a significant reform in the country's indirect tax structure.
What is the purpose of the GST Council?
The GST Council is the governing body for GST, responsible for making recommendations to the Union and State Governments on issues related to GST, such as tax rates, exemptions, thresholds, and administrative procedures. It ensures uniform GST implementation across the country.
Who is required to register for GST?
Businesses and individuals involved in the supply of goods and/or services exceeding a certain threshold turnover (which varies for goods and services and across states) are generally required to register for GST. Certain categories of suppliers, like those making inter-state taxable supplies, are also mandated to register regardless of turnover.

Share Article

Browse by Topics

Related Articles

Popular Articles