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        Section 1 - Short title, extent and commencement

        MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016]
        Chapter I
        PRELIMINARY

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        Integrated Goods and Services Tax Act sets territorial extent and allows central government to notify commencement dates for provisions. The Integrated Goods and Services Tax Act, 2016 specifies that the Act applies throughout India and that the Central Government shall bring the Act into force by notification in the Official Gazette, with power to appoint different commencement dates for different provisions to allow staged implementation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Integrated Goods and Services Tax Act sets territorial extent and allows central government to notify commencement dates for provisions.

                                The Integrated Goods and Services Tax Act, 2016 specifies that the Act applies throughout India and that the Central Government shall bring the Act into force by notification in the Official Gazette, with power to appoint different commencement dates for different provisions to allow staged implementation.


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