This notification amends Notification No. 02/2017–Central Tax dated 19.06.2017. It substitutes the reference to the State of Jammu and Kashmir with Union Territory of Jammu & Kashmir and Union Territory of Ladakh in Table II. The amendment aligns GST jurisdiction provisions with the reorganisation of the State. It ensures proper allocation of Central Tax officers in the newly formed Union Territories.

Amendment:

This notification amends notification No. 2/2017