Section 1 IGST Act 2017 – Short title, extent and commencement

By | April 21, 2017
(Last Updated On: June 20, 2017)

Section 1 IGST Act 2017

[ Section 1 IGST Act 2017 Comes into force w.e.f 22.06.2017 vide Notification No. 1/2017 – Integrated Tax Dated 19.06.2017 ]

Section 1 IGST Act 2017 explains Short title, extent and commencement and is covered in Chapter I – Preliminary

( Note IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 received the Assent of the President of India on 12th April 2017. This is 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.)

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 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.

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