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any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.
From the extent-clause Provided in Section 1 of the CGST Act, it is clear that the CGST Act is not applicable in the State of Jammu and Kashmir. However, the State of Jammu and Kashmir is vested with special powers to pass a law to enable the provisions of this Act to become operational in the State. In such a case, wherever a reference to another law is drawn in the CGST Act, (say reference to the Service tax laws), for the State of Jammu and Kashmir, such a reference should be understood as a reference to the corresponding operational law in the State (i.e., the Jammu And Kashmir General Sales Tax Act,1962).
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