THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
PRELIMINARY
Section 1: Short title, extent and
commencement.
(1) This Act may be called the
2[Integrated
Goods and Services Tax (Amendment) Act, 2018]
[helldod old[Integrated Goods and Services Tax Act,
2017]helldod].
(2) It shall extend to the whole of India [helldod
1omit[except the State of Jammu
and Kashmir]helldod] ,
(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.
1. Omitted Vide: IGST Ordinance
2.Substituted Vide: IGST Amendment Act 2018 vide Notification No. 01/2019 – Integrated Tax (w.e.f. 01.02.2019)