2. Extension of certain taxation laws to Jammu and Kashmir and amendments thereto.-

(1) The provisions of Chapter VII of the Finance (No. 2) Act, 1971 (32 of 1971), and all rules made and notifications issued by the Central Government, and all regulations made by the Central Board of Excise and Customs, thereunder shall extend to, and come into force in, the State of Jammu and Kashmir.

(2) The Tax on Postal Articles Act, 1971 (47 of 1971), and the Inland Air Travel Tax Act, 1971 (48 of 1971), and all rules made and notifications issued by the Central Government thereunder shall extend to, and come into force in, the State of Jammu and Kashmir.

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