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Integrated Goods and Services Tax Act, 2017 ("IGST Act")

Ministry of Law and Justice (Legislative Department) Gazette Notification dated the 12th April, 2017

The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
No. 13 OF 2017
[12th April, 2017.]

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—


CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.–
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir.
(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.




REST OF THE CONTENTS OF THE ACT CAN BE ACCESSED FROM HERE - LINK

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