IGST Section 1 – Short Title, Extent and Commencement [Updated 2019]

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.

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