Provisions under Section 1 of the IGST Act, 2017 relating to “Short Title, Extent and Commencement”:
Section 1: Short Title, Extent and Commencement (CHAPTER I: PRELIMINARY) [*1]
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India. [*2]
(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.
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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 22/06/2017 as commencement date of Section 1 vide Notification 1/2017.
2. In Sub-section (2), the text ‘except the State of Jammu and Kashmir’ omitted after the text “whole of India” vide the IGST (Extension to J&K) Act 2017 dated 24/08/2017, effective 08/07/2017.