CBEC notifies 01/07/2017 as the commencement date of certain sections of the IGST Act, 2017, i.e. Sections 4 to 13, 16 to 19, 21 and 23 to 25 shall be applicable from that date.
CBEC Integrated Tax Notification 3/2017 dt. 28/06/2017: Certain Sections of IGST Act Applicable from 01/07/2017
G.S.R. ..(E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints 01/07/2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.
