Notification No. 51/2019
Date: October 31, 2019
Subject: Amendment reflecting reorganisation of Jammu & Kashmir in jurisdictional notification.
Description:
Substitutes references to “State of Jammu and Kashmir” with “Union Territory of Jammu and Kashmir and Union Territory of Ladakh.” The amendment aligns jurisdictional entries with the reorganisation of the former state. Change is made in Table II of the principal notification.
Effective Date: 31 October 2019
Previous Notification: Notification No. 02/2017 – Central Tax dated 19 June 2017