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. [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 for Sections 1, 2, 3, 14, 20 and 22 of the IGST Act 2017, 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 dt. 24/08/2017, w.e.f. 08/07/2017.
Commentary on Section 1 of the IGST Act, 2017
Section 1 of the Integrated Goods and Services Tax (IGST) Act 2017 outlines the Act’s short title, extent and commencement. This section serves as an introduction and sets the foundation for the Act’s applicability and enforcement.
The short title “Integrated Goods and Services Tax Act 2017” conveys the Act’s purpose, which is to establish a uniform, nationwide framework for the taxation of inter-state supply of goods and services in India. By integrating central and state tax systems, the Act aims to mitigate the cascading effect of taxes and streamline the indirect tax regime.
As for the extent, the IGST Act 2017 applies to the whole of India, including the state of Jammu and Kashmir, ensuring nationwide consistency in the application of GST laws.
Regarding commencement, the Act came into force on July 1, 2017, as determined by the Central Government through a notification in the Official Gazette. This marked a significant shift in India’s taxation landscape, as the IGST Act is a critical component of the broader GST reform.
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Note: 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, including various Notifications 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 made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |