Commencement of Goods and Services Tax Act enables staggered bringing-into-force of provisions by notification and varied commencement dates. The Himachal Pradesh Goods and Services Tax Act, 2017 is enacted to levy tax on inter State supply of goods or services, extends to the whole of the State, and permits the State Government to appoint commencement dates by notification; different provisions may commence on different dates and any reference to commencement in a provision is to be construed as the coming into force of that provision.
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 of Goods and Services Tax Act enables staggered bringing-into-force of provisions by notification and varied commencement dates.
The Himachal Pradesh Goods and Services Tax Act, 2017 is enacted to levy tax on inter State supply of goods or services, extends to the whole of the State, and permits the State Government to appoint commencement dates by notification; different provisions may commence on different dates and any reference to commencement in a provision is to be construed as the coming into force of that provision.
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