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

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 1 st June, 2017 No. LGL.123/2017/11.- The following Act of the Assam Legislative Assembly which received the assent of the Governor on 24 th May, 2017 is hereby published for general information. ASSAM ACT NO. XXVIII OF 2017 (Received the assent of the Governor on 24th May, 2017) THE ASSAM GOODS AND SERVICES TAX ACT, 2017 An Act Preamble. to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Assam and the matters connected therewith or incidental thereto It is hereby enacted in the Sixty-eighth Year of Republic of India as follows:- CHAPTER I PRELIMINARY 1. Short title, extent and commencement. (1) This Act may be called the Assam Goods and Services Tax Act, 2017. (2) It extends to the whole of Assam (3) It shall come into force on such date as the State 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.