Section 1 - Short title, extent and commencement - Integrated Goods And Services Tax Act, 2017

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 No. 13 of 2017 Dated: 12th April 2017 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. BE it enacted by Parliament in the Sixty-eighth year of the Republic of India as follows:- 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. 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. **************** Notes:- 1. Omitted vide the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 no. 27 of 2017 , w.e.f. 8-7-2017, before it was read as, except the State of Jammu and Kashmir.