On Wednesday, both the Houses of Jammu and Kashmir (legislative assembly and legislative council) passed a resolution adopting the Goods and Services Tax (GST) through a president order.
It is to be noted that GST is a constitutional amendment and no such amendment made to the Constitution of India extends to the state of J&K unless it is extended by a presidential order. Therefore, a presidential order was made to the State to adopt GST.
Read more: All you need to know about GST
Opposition party politicians and separatist leaders claim that GST would be a menace to the special status granted to J&K by the provisions of Article 370 of the constitution and taxation powers granted by Section 5 of the J&K Constitution. However, Finance Minister of J&K rejected their claim and said he would ensure that both Article 370 of the Constitution of India and Section 5 of the J&K Constitution remain unhurt.
Now, as the 101st Constitutional Amendment has been passed by J&K as well, GST has become a pan-India tax.
Indian Polity for Civil Services Examination by M Laxmikanth