Srinagar: Jammu and Kashmir ceased to exist as a state from midnight Wednesday, and its official bifurcation into two Union Territories - of Jammu and Kashmir, and Ladakh, has taken effect.
The state has been officially divided into the two Union Territories pursuant to the Jammu and Kashmir Reorganisation Bill, 2019, which the government passed in Parliament on August 5.
The Central government had also that day abrogated Article 370 that gave special status to Jammu and Kashmir.
On Thursday, Girish Chandra Murmu, a former bureaucrat from Gujarat, is to take oath as the first Lieutenant Governor of Jammu and Kashmir UT.
Former IAS officer R.K. Mathur will be sworn in as the first Lt. Governor of the Union territory of Ladakh.
The Home Ministry said the "State Legislature including Legislative Council of the State" has been abolished and shall from now onwards be construed as "Legislative Assembly of the Union Territory of Jammu and Kashmir". The references in the state laws that have been applied to the expressions 'permanent residents' or 'hereditary state subjects' have also been omitted.
The Ministry stated that all the provisions of the constitution as amended from time to time have become applicable to the existing Jammu and Kashmir with effect from the August 5, 2019.
Jammu and Kashmir State Goods and Services Tax Act, 2017 has been made applicable to the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh.
However, the Union Territory of Jammu and Kashmir, being a union territory with legislature shall have its own Goods and Services Tax, Act, 2017 whereas the Union Territory of Ladakh, being a union territory without legislature shall be governed by the Union Territory Goods and Services Tax Act, 2017.