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All States/UTs except the State of Jammu & Kashmir, approves the State GST Act and are ready for the smooth roll-out of GST with effect from 1st July, 2017.
As of today, all the States and Union Territories (having assemblies), except the State of Jammu & Kashmir, have approved the State Goods and Services Tax (SGST) Act. The State of Kerala issued an Ordinance today approving State GST Act while the State of West Bengal had issued an Ordinance in this regard on 15th June, 2017. Now only one State is left i.e. the State of J&K which is yet to pass the State GST Act. Thus, almost the entire country including all the 30 States/UTs are now on board and ready for the smooth roll-out of GST with effect from 1st July, 2017.
The details of the States which have passed the State GST Act till today are as follows:
| Sl. No. | Name of the State | Date on which SGST Act passed in the Assembly |
| 1. | Telangana | Act Passed on 9th April 2017 |
| 2. | Bihar | Act Passed on 24th April, 2017 |
| 3. | Rajasthan | Act Passed on 26th April 2017 |
| 4. | Jharkhand | Act Passed on 27th April, 2017 |
| 5. | Chhattisgarh | Act Passed on 28th April, 2017 |
| 6. | Uttarakhand | Act Passed on 2nd May, 2017 |
| 7. | Madhya Pradesh | Act Passed on 3rd May, 2017 |
| 8. | Haryana | Act Passed on 4th May, 2017 |
| 9. | Goa | Act Passed on 9th May, 2017 |
| 10. | Gujarat | Act Passed on 9th May, 2017 |
| 11. | Assam | Act Passed on 11th May, 2017 |
| 12. | Arunachal Pradesh | Act Passed on 12th May, 2017 |
| 13. | Andhra Pradesh | Act Passed on 16th May, 2017 |
| 14. | Uttar Pradesh | Act Passed on 16th May, 2017 (in both the Houses) |
| 15. | Puducherry | Act Passed on 17th May, 2017 |
| 16. | Odisha | Act Passed on 19th May, 2017 |
| 17. | Maharashtra | Act Passed on 22nd May, 2017 |
| 18. | Tripura | Act Passed on 25th May, 2017 |
| 19. | Sikkim | Act Passed on 25th May, 2017 |
| 20. | Mizoram | Act Passed on 25th May, 2017 |
| 21. | Nagaland | Act Passed on 27th May, 2017 |
| 22. | Himachal Pradesh | Act Passed on 27th May, 2017 |
| 23. | Delhi | Act Passed on 31st May, 2017 |
| 24. | Manipur | Act Passed on 5th June, 2017 |
| 25. | Meghalaya | Act Passed on 12th June, 2017 |
| 26. | Karnataka | Act Passed on 15th June, 2017 |
| 27. | West Bengal | Ordinance Passed on 1th June, 2017 |
| 28. | Punjab | Act Passed on 19th June, 2017 |
| 29. | Tamil Nadu | Act Passed on 19th June, 2017 |
| 30. | Kerala | Ordinance Passed on 21st June, 2017 |
STATE YET TO PASS THE SGST ACT
| Sl. No. | Name of the State |
| 1. | Jammu & Kashmir |
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