Section 1 - Short title, extent and commencement - Draft - Integrated Goods And Services Tax Act, 2016 ( IGST Act) - Draft June 2016

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 CHAPTER I PRELIMINARY 1. 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.