Notification No. 51/2019
Date: October 31, 2019
Subject: Amendment in jurisdictional allocation consequent to reorganisation of the State of Jammu & Kashmir
Description:
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