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

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..... to make the following Order:- Short title, extent and 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 o .....

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..... shall be inserted; ; (f) after article 269 , the following article shall be inserted, 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 .....

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..... of article 246A and article 269A , which has been used for payment of the tax levied by the Union under clause (1) of article 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 Ord .....

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..... ate or rates for a specified period, to raise additional resources during any natural calamity or disaster; (g) special provision with respect to the States 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 n .....

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..... side; or (c) between two or more States, arising out of the recommendations of the Council or implementation thereof. (12) Notwithstanding anything contained in clause (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 .....

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..... rticle 162, article 241 or article 279A shall be substituted; (aa) to clause (2) of article 368 , the following proviso shall be added, namely:- Provided further that no such amendment shall have effect 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 petr .....

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