THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016
Section 1 Model IGST Law [ Nov 2016]
CHAPTER– I
PRELIMINARY
- Short title, extent and commencement
(1) This Act may be called the Integrated Goods and Services Tax Act, 2016.
(2) It extends 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, and different dates may be appointed for different provisions of this Act.