On 21st June, Kerala passed an ordinance approving the SGST Act, thus, all states and union territories have passed the said legislation except Jammu & Kashmir. Both Kerala and West Bengal (ruled by Opposition) were holding out but passed the legislation in their respective State Assemblies (West Bengal passed GST ordinance on 15th June).
“As of (now), all the states and union territories (having Assemblies), except the State of Jammu and Kashmir, have passed the State Goods and Services Tax (SGST) Act,” the finance ministry stated.
Since, Jammu & Kashmir enjoys a special status under Article 371 of the Constitution, the state needs to ratify all GST-related laws in its Assembly, unlike other states which had to pass only SGST Act.
The ruling party Peoples Democratic Party-Bharatiya Janata Party government in the state is against passing of the GST Bills since the party has qualms it would lead to a loss of fiscal autonomy of the state.