Provisions under Rule 1 of the IGST Rules, 2017 relating to “Short Title and Commencement”:
IGST Rule 1: Short Title and commencement [*1]
(1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on 22/06/2017.
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Notes (History of Amendments in Bare Text):
1. IGST Rules 2017 notified vide Notification 4/2017 dated 28/06/2017. Rule 1 effective from 22/06/2017.