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Government of India
Ministry of Finance
(Department of Revenue)
Central
Board of Indirect Taxes and Customs
Notification No. 51/2019 –
Central Tax
New Delhi, the 31st October, 2019
G.S.R......(E). - In exercise of the powers under section 3 read with section 5 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Government hereby makes the following further
amendment in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 02/2017- Central Tax, dated the 19th June, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
609(E), dated the 19th June, 2017, namely:–
In the said notification, in Table II, in column (3), in serial number 51, for the words “State of
Jammu and Kashmir”, the words “Union territory of Jammu and Kashmir and Union territory
of Ladakh” shall be substituted.
[F. No. 20/06/17/2018 -GST(Pt.I)]
(Ruchi Bisht)
Under Secretary to the
Government of India
NNote: - The principal
notification No. 02/2017-Central Tax, dated the 19th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 609(E), dated the 19th
June, 2017 and was last amended by notification No. 04/2019-Central Tax, dated the 29th
January, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 64(E),
dated the 29th January, 2019.
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