Section 1 - Short title and commencement. - Integrated Goods and Services Tax (Amendment) Act, 2023

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 18th August, 2023/Sravana 27, 1945 (Saka) The following Act of Parliament received the assent of the President on the 18th August, 2023 and is hereby published for general information: THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 NO. 31 OF 2023 [18th August, 2023.] An Act further to amend the Integrated Goods and Services Tax Act, 2017. BE it enacted by Parliament in the Seventy-fourth Year of the Republic of India as follows: Short title and commencement. 1 . (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.