1. Short title, extent and commencement

1. This Act may be called the Jammu and Kashmir General Sales Tax Act, 1962.

2. It extends to the whole of the state;

Provided that nothing herein shall apply to the District of Ladakh up to 31st day of March, 1973

3. It shall come into force on such date as the Government may by notification in the Government Gazette appoint in this behalf.