IGST Section 1 — Short title, extent and commencement

IGST Act  ·  Short title, extent and commencement

IGST 1 Amendment

Quick Answer

Section 1 of the IGST Act, 2017 governs Short title, extent and commencement. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 1 IGST: Short title, extent and commencement — eligibility, conditions, case laws and compliance impact under Indian tax law.

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(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 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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Amendment History

1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2017↑ view in text

Omitted " except the State of Jammu and Kashmir " by s. 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) - Brought into force w.e.f. 8th July, 2017.

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