The Union Home Ministry has issued a notification on the reorganisation of “Jammu and Kashmir into the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh”. The references, by whatever form, of words to the “Government of Jammu and Kashmir”, except where it is otherwise expressly provided, in such law or rules, shall be construed as references to “the Government of Union Territory of Jammu and Kashmir” or “the Administration of Union Territory of Ladakh, the notification stated.
The notification, dated October 30, also clarified that certain central laws and rules made there, which are applicable to the existing state of Jammu and Kashmir, would be applicable to both the union territories. The Home Ministry said the “State Legislature including Legislative Council of the State” has been abolished and shall from now onwards be construed as “Legislative Assembly of the Union Territory of Jammu and Kashmir”.
The Ministry stated that all the provisions of the constitution as amended from time to time have become applicable to the existing Jammu and Kashmir with effect from August 5, 2019, and any notification issued or order, rule or appointment made during the period between the August 5, 2019 and October 31 are “required to be protected, as if such actions have been taken in accordance with law”.
There are references in the state laws that have been applied to the expressions ‘permanent residents’ or ‘hereditary state subjects’ that are now omitted. Jammu and Kashmir State Goods and Services Tax Act, 2017 has been made applicable to the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh.
However, the Union Territory of Jammu and Kashmir, being a union territory with legislature shall have its own Goods and Services Tax, Act, 2017 whereas the Union Territory of Ladakh, being a union territory without legislature shall be governed by the Union Territory Goods and Services Tax Act, 2017.