Most Indian states have passed State GST Acts, barring Jammu and Kashmir. This moves India closer to a nationwide GST rollout.
As of June 22, 2017, all states and union territories with an assembly, except Jammu and Kashmir (J&K), had successfully approved their respective State Goods and Services Tax (SGST) Acts. Kerala recently passed an ordinance to this effect. J&K remained the sole Indian state where GST implementation was still under discussion.
Due to its special constitutional powers, Jammu and Kashmir was required to ratify all GST laws, not just the SGST, for the new tax system to become applicable within its borders. This development was reported by Indian Express.
