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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 Chapters List Chapter I PRELIMINARY This

Section 1 - Short title, extent and commencement - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016
Chapter I
PRELIMINARY
  • Contents

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016

CHAPTER– I

PRELIMINARY

1. Short title, extent and commencement

(1) This Act may be called the Integrated Goods and Services Tax Act, 2016.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

 
 
 
 

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