Integrated Goods and Services Tax framework governs levy on inter-State supply, nationwide extent, and staggered commencement by notification. The Integrated Goods and Services Tax Act, 2017 provides for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and connected matters. It extends to the whole of India and comes into force on dates appointed by the Central Government by notification, with different dates possible for different provisions. References to commencement are construed as references to the coming into force of the relevant provision.