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

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 22nd June 2017 and is hereby published for general information:- ACT No. 19 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 Tamil Nadu and the matters connected therewith or incidental thereto. BE it enacted by the Legislative Assembly of the State of Tamil Nadu 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 Tamil Nadu Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of Tamil Nadu. (3) It shall come into force on such date as the State Government may, by notification, 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.