IGST Rules - Integrated Goods and Services Tax Rules, 2017

Rule 1 - Short title and commencement

This rule was made and amended vide the following notifications
Integrated Tax Notification No. 12/2017 (dated 15th November 2017)

(1) These rules may be called the 1Integrated Goods and Services Tax Rules, 2017. Integrated Goods and Services Tax (Amendment) Rules, 2018.

(2) They shall be deemed to have come into force on the 2 22nd day of June, 2017. 1st day of January, 2019.

1 Substituted in Integrated Goods and Services Tax (Amendment) Rules, 2018, vide Notification No 04/2018 Integrated Tax (dated 31st December, 2018)
2 Substituted in Integrated Goods and Services Tax (Amendment) Rules, 2018, vide Notification No 04/2018 Integrated Tax (dated 31st December, 2018)