Section 1 - Integrated Goods and Services Tax Act, 2017

The Integrated Goods and Services Tax Act, 2017

Chapter I

Preliminary

1. Short title, extent and commencement.-

(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.

(2) It shall extend to the whole of India except the State of Jammu and Kashmir*.

(3) It shall come into force on such date¹ 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.

1. 22nd June, 2017 for sections 1, 2, 3, 14, 20 and 22 vide notification No. G.S.R. 603 (E) dated the 19th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).
1st July, 2017 for sections 4 to 13, 16 to 19, 21, 23 to 25 vide notification No. G.S.R. 662(E) dated 28th June 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).

* Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.