Goods and Services Tax short title and commencement: law extends to whole territory and commencement by notification.

The Act is titled the Rajasthan Goods and Services Tax Act, 2017 and extends to the whole of the State. It provides for levy and collection of tax on intra State supply of goods or services. Provisions come into force on dates appointed by the State Government by notification in the Official Gazette, with power to appoint different dates for different provisions and to construe commencement references accordingly.

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