Jurisdiction of Commissionerate over J&K and Ladakh – GST Notification 51/2019

Notification 51/2019-Central Tax ,dt. 31-10-2019

Post application of Article 370 of Indian Constitution in the UT of Jammu and Kashmir, Ladakh got its separate identity as Union Territory and hence drawing the judiciary mark-up became mandatory. The stated notifications define the jurisdictionary power of Commissionerate over Union Territory of Jammu & Kashmir and Union Territory of Ladakh.

Abhishek Sharma

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