IGST Section 1 – Short title, extent and commencement
IGST Section 1 (1)
This Act may be called the Integrated Goods and Services Tax Act, 2017.
IGST Section 1 (2)
It extends to the whole of India except the State of Jammu and Kashmir.
IGST Section 1 (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.