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22nd June, 2017
With Kerala passing an ordinance to approve SGST, all states and union territories (with an Assembly) have now passed the state GST Act, except J&K. It is is the only Indian state where the GST is still in contention. Due to its special powers under the Constitution, Jammu and Kashmir needs to ratify all GST laws and not just the SGST, before the new tax laws can apply in the state.
As reported in Indian Express