Provisions under Section 1 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Short Title, Extent and Commencement”, are as under:
Short Title, Extent and Commencement (CHAPTER I: PRELIMINARY)
(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 [text substituted from 08/07/2017: refer Note 1].
(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.
| Note: CBEC notifies 22/06/2017 as the commencement date vide Notification 1/2017. |
Amendments History:
1. In Sub-section (2), the text ‘except the State of Jammu and Kashmir’ omitted vide the IGST (Extension to J&K) Act 2017 dated 24/08/2017, effective 08/07/2017.
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| IGST Act 2017: Last updated 30/11/2023 |
| The IGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through IGST Extension to J&K Act 2017, IGST (Amendment) Act 2018. Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023, IGST (Amendment) Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments in the IGST Act, 2017 made through various Notifications issued by the CBIC from time to time (upto 30th November, 2023), with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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