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This Act may be called the Integrated Goods and Services Tax Act, 2017. It shall extend to the whole of India including Jammu and Kashmir. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Some provisions of the IGST Act came into force through Notification No. 1/2017-integrated Tax dated 19.6.2017. Further, Notification No. 3/2017-integrated Tax was issued to make other provisions of the IGST Act applicable w.e.f. 1st July. Effectively, all provisions of this Act have become applicable from 1st July 2017.
Integrated Goods and Services Tax Act, 2017 (in short IGST Act) has been enacted to regulate levy and collection of tax on supply of goods or services or both taking place in the course of inter-State trade/ commerce. This act contains 11 Chapters, 33 Sections, and 8 Definitions. The IGST Act:
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