LexSection 1 — Short title, extent and commencement.
The Integrated Goods and Services Tax Act, 2017
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017. (2) It shall extend to the whole of India 1 ***. (3) It shall come into force on such date 2 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.Open in Lexace · Ask the AI about this section