The Integrated Goods and Services Act, 2017 (IGST Act)

CHAPTER I

PRELIMINARY

Section 1 of the Integrated Goods and Services Act, 2017 (IGST Act)

Short title, extent and commencement

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

¹ 1) (1) This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2018.

(2) It shall come into force on such date 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.

2) It shall extend to the whole of India ² except the State of Jammu and Kashmir . The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.

3) It shall come into force on such date 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.