GST CORNER – A READY RECKONER TO GST STATUTES INCLUDING SGSTS’

From midnight of 1^st July, India has adopted the GST regime. All States and Union Territories (UTs), except Jammu & Kashmir, have passed the State GST Acts. The States of Kerala and West Bengal have promulgated Ordinances to approve the SGST Act, while all other states and UTs have passed it in their respective legislative assemblies.

Given the special status under the Constitution, J&K needs to ratify all GST-related laws in its Assembly, unlike other states which had to pass only State GST Acts.

GST ACTS

1.  CGST Act, 2017

2.  IGST Act, 2017

3.  UTGST Act, 2017

4.  STATE GST Acts:-

ANDHRA PRADESH	KARNATAKA	SIKKIM
ARUNACHAL PRADESH	KERALA	TAMIL NADU
ASSAM	MADHYA PRADESH	TELANGANA
BIHAR	MAHARASHTRA	TRIPURA
CHHATISGARH	MANIPUR	UTTARAKHAND
DELHI	MEGHALAYA	UTTAR PRADESH
GOA	MIZORAM	WEST BENGAL
GUJARAT	NAGALAND
HARYANA	ODISHA
HIMACHAL PRADESH	PUDUCHERRY
JAMMU & KASHMIR	PUNJAB
JHARKHAND	RAJASTHAN