Commencement flexibility in GST Act permits staggered operative dates for different provisions to enable phased implementation. The Act establishes a framework to levy and collect tax on intra-State supply of goods or services or both, names the measure as the Puducherry Goods and Services Tax Act, 2017, extends it to the whole Union territory, and empowers the State Government to notify commencement dates, including different dates for different provisions, with references to commencement construed accordingly.
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.
Commencement flexibility in GST Act permits staggered operative dates for different provisions to enable phased implementation.
The Act establishes a framework to levy and collect tax on intra-State supply of goods or services or both, names the measure as the Puducherry Goods and Services Tax Act, 2017, extends it to the whole Union territory, and empowers the State Government to notify commencement dates, including different dates for different provisions, with references to commencement construed accordingly.
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