Integrated Goods and Services Tax Act, 2017 — back to Table of Contents
Section 1. Short title, extent and commencement
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification 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.
Note: Sections 1, 2, 3, 14, 20 and 22 came into force on 22 June 2017; sections 4 to 13, 16 to 19, 21, 23 to 25 came into force on 1 July 2017. The words “except the State of Jammu and Kashmir” were omitted from sub-section (2) by the IGST (Extension to Jammu and Kashmir) Act, 2017, with effect from 8 July 2017.
