The Union Cabinet chaired by Prime Minister Narendra Modi gave its ex-post facto approval to the Central Goods and Services Tax (Amendment) Bill, 2017. The Bill replaces the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017, which extended the provisions of the Central Goods and Services Tax Act, 2017 referred to as (CGST Act) to the State of Jammu & Kashmir.