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THE CONSTITUTION (APPLICATION TO JAMMU AND KASHMIR) AMENDMENT ORDER, 2017

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....nd commencement 1. (1) This Order may be called the Constitution (Application to Jammu and Kashmir) Amendment Order, 2017. (2) It shall come into force at once. (3) Notwithstanding anything contained in this Order, the powers of the State of Jammu and Kashmir as per section 5 of the Constitution of Jammu and Kashmir, shall remain intact. 2. In paragraph 2 of the Constitution (Application to Jammu and Kashmir) Order, 1954,- (I) in sub-paragraph (6), relating to Part XI,- (1) after clause (a), the following clause shall be inserted, namely:- '(aa) after article 246, the following article shall be inserted, namely:- "246A. (1) The Legislature of the State of Jammu and Kashmir shall have powers to make laws with respect to goods an....

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...., namely:- "269A. Levy and collection of goods and service tax in course of inter-State trade or commerce.- (1) Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation.-For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter- State trade or commerce. (2) The amount apportioned to a State under clause (1) shal....

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....icle 246A, and the amount apportioned to the Union under clause (1) of article 269A, shall also be distributed between the Union and the States in the manner provided in clause (2).''; (h) in article 271, after the words, "in those articles", the words, figures and letter "except the goods and services tax under article 246 A" shall be inserted; (i) after article 279, the following article shall be inserted, namely:- ''279A. Goods and Service Tax Council.- (1) The President shall, within sixty days from the date of commencement of the Constitution (One Hundred and First Amendment) Act, 2016, by Order, constitute a Council to be called the Goods and Services Tax Council. (2) The Goods and Services Tax Council shall consist of the fol....

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....tates of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (h) any other matter relating to the goods and services tax, as the Council may decide. (5) The Goods and Services Tax Council shall recommend the date on which the goods and services tax be levied on petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel. (6) While discharging the functions conferred by this article, the Goods and Services Tax Council shall be guided by the need for a harmonised structure of goods and services tax and for the development of a harmonised national market for goods and services. (7) One-half of th....

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....lause (4) to clause (11), for the purpose of any decision impinging on the constitutional provisions relating to the State of Jammu and Kashmir, the concurrence of the representative of the State of Jammu and Kashmir in the Goods and Service Tax Council shall be mandatory and the procedure provided under article 370 shall be followed. (13) Nothing in this article shall affect in any manner whatsoever the legislative competence of State of Jammu and Kashmir as guaranteed by virtue of section 5 of the Constitution of Jammu and Kashmir.". (j) in article 286,- (1) in clause (1),- (A) for the words "the sale or purchase of goods where such sale or purchase takes place", the words "the supply of goods or of services or both, where such su....

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....t in relation to the State of Jammu and Kashmir unless applied by order of the President under clause (1) of article 370".'; (V) in sub-paragraph (22) , relating to Seventh Schedule,- (1) clause (a) after sub-clause (iii) the following clauses shall be inserted, namely:- (iiia) for entry 84, the following entry shall be substituted, namely:- "84. Duties of excise on the following goods manufactured or produced in India, namely:- (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products;"; (iiib) entry 92 shall be omitted; (VI) section 18 of the Constitution (One Hundred and First Amendment) Act, 2016 shall,....