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. ¹except 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.

Note:

1. Omitted by Notification  Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 no. 27 of 2017