The Central government had earlier this month promulgated ordinances to make the Central GST (CGST) and Integrated GST (IGST), which deals with inter-state commerce, applicable to the state.
The Cabinet, headed by Prime Minister Narendra Modi, gave its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 and Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
The ordinances have extended the provisions of the IGST Act and CGST Act to the state of Jammu and Kashmir.