Section 1 of IGST Act 2017: Short Title, Extent and Commencement

Section 1: “Short Title, Extent and Commencement” (IGST Act, 2017)

Provisions under Section 1 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:

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

(2) It shall extend to the whole of India except the State of Jammu and Kashmir.

(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.

Related Posts:

Appointed Date- Applicability of Sections of IGST Act: IGST Notification No. 1/2017

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