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Goods and Services Tax commencement: State may notify staggered commencement and provide for levy and collection on intra State supplies. The Act provides for levy and collection of tax on intra State supply of goods or services or both, states its short title and territorial extent, and empowers the State Government to appoint commencement dates by notification in the Official Gazette, permitting different dates for different provisions and construing references to commencement 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.
<h1>Goods and Services Tax commencement: State may notify staggered commencement and provide for levy and collection on intra State supplies.</h1> The Act provides for levy and collection of tax on intra State supply of goods or services or both, states its short title and territorial extent, and empowers the State Government to appoint commencement dates by notification in the Official Gazette, permitting different dates for different provisions and construing references to commencement accordingly.
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