The Jammu and Kashmir (J&K) Government has not yet adopted the GST law.

In the event that that the J&K Government adopts GST, transactions will be taxed as indicated for any other State above.

However, if the Government does not adopt GST by 1 July, it is likely that India GST will not be charged to the customer in the following transactions involving pick-up or delivery in J&K:

  • Bill shipper transactions (where shipper is in J&K)
  • Bill consignee (where consignee is in J&K)
  • Bill third party transactions (where pick-up is in J&K and contracting party is in J&K)

In case of a Bill Third Party transaction involving pick-up from a State other than J&K and where the payor is in J&K, CGST + SGST / UTGST of the State in which pick-up takes place should be charged on the invoice.

In this regard, it is expected that the GST Council should provide clarity on transactions in J&K.