Integrated Goods and Services Tax Rules define the short title and commencement date under the integrated tax framework. The Integrated Goods and Services Tax Rules, 2017 are made under the rule-making power conferred by the Integrated Goods and Services Tax Act, 2017. The provision declares the short title of the rules and states that they are deemed to have come into force on 22 June 2017, thereby fixing the commencement date for the integrated tax framework.
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Provisions expressly mentioned in the judgment/order text.
Integrated Goods and Services Tax Rules define the short title and commencement date under the integrated tax framework.
The Integrated Goods and Services Tax Rules, 2017 are made under the rule-making power conferred by the Integrated Goods and Services Tax Act, 2017. The provision declares the short title of the rules and states that they are deemed to have come into force on 22 June 2017, thereby fixing the commencement date for the integrated tax framework.
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