‘To Make Provisions Of Appellate Tribunal Benches Applicable To J&K, Ladakh UTs’
BY: Mubashir Aalam Wani
SRINAGAR: The Government of India has proposed amendments in the Central Goods and Services Tax Act (GST) to make provisions for Appellate Tribunal and its benches thereof applicable to Union Territories of Jammu and Kashmir and Ladakh.
The Finance Bill-2020 tabled by Union Finance Minister Nirmala Sitharaman in the Lok Sabha seeks the provisions for Appellate Tribunal and its benches thereof applicable in the Union territories of Jammu and Kashmir and Ladakh.
“Clause 123 of the Bill seeks to amend sub-section (6) of section 109 of the Central Goods and Services Tax Act so as to make the provisions for Appellate Tribunal and its benches thereof applicable in the Union territories of Jammu and Kashmir and Ladakh,” reveals the bill.
The amendment has been moved to undo the changes made in CGST law in 2017 by the Parliament. Under the 2017 law, the state bench of the Goods and Services Tax Appellate Tribunal constituted under CSGT Act shall be the State Appellate Tribunal constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017. As per KNO, the bill also seeks amendment in the Union Territory Goods and Services Tax Act to make the law applicable to Union Territory of Ladakh.
“Clause134 of the Bill seeks to amend section 1 of the Union Territory Goods and Services Tax Act so as to give effect to the change in the status of Union territory of Dadra and Nagar Haveli and Union territory of Daman and Diu and to make the said Act applicable to the Union territory of Ladakh,” the bill states.
It is worthwhile to mention that here UTs with legislature have their own SGST law while those without legislature come under UTGST.