IGST Act Section 1 -Short title, extentandcommencement

IGST Act Section 1 -Short title, extentandcommencement

Refer Section 1 of IGST Act, 2017 from the bare act : - (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 notificationin the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Actand any reference in any such provision to the commencement of this Act shall be construedas a reference to the coming into force of that provision.

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CHAPTER I

PRELIMINARY

Chapter I of the IGST Act,2017 covers two sections relating toPRELIMINARYunder GST. Both the sections from the IGST Act,2017 are available for your ready reference. Section 1 :Short title, extentandcommencement Section 2 :Definitions