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

NOTIFICATION The 23rd June, 2017 No.9-Leg./2017.- The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 22nd day of June, 2017, is hereby published for general information:- THE PUNJAB GOODS AND SERVICES TAX ACT, 2017. (Punjab Act No. 5 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto BE it enacted by Legislature of the State of Punjab in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title extent and commencement. 1. (1) This Act may be called the Punjab Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of Punjab. (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.