IGST Section 1 of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Short title, extent and commencement

The Integrated Goods and Services Tax Act, 2017

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
No. 13 of 2017
[12th April, 2017]

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

Chapter-I Preliminary

Section 1: Short title, extent and commencement.

1. (1) This Act may be called the Integrated Goods and Services Tax Act, 2017.

(2) It shall extend to the whole of India ¹[***].

(3) It shall come into force on such date as the Central Government may, by notificationⁿ¹ in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

References

Amendments:

1. Omitted by Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.e.f. 08.07.2017, the words “except the State of Jammu and Kashmir”. [The Integrated Goods and Services Tax Act, 2017 and all rules, notifications, schemes and orders made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir.]

Notifications:

n1. Following notifications have been issued to come into force the provisions of the Act: