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<h1>Integrated Goods and Services Tax Act, 2017: Nationwide application including Jammu and Kashmir post-amendment, effective July 8, 2017.</h1> The Integrated Goods and Services Tax Act, 2017, enacted by the Indian Parliament, provides for the levy and collection of tax on inter-State supply of goods and services by the Central Government. It is applicable across India and came into effect on dates specified by the Central Government through notifications. Initially, the Act did not apply to Jammu and Kashmir, but this exclusion was later removed by an amendment effective from July 8, 2017. The Act allows for different commencement dates for its various provisions as determined by the government.