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State GST commencement: notification power allows the government to appoint staggered commencement dates for provisions. The Act provides for levy and collection of tax on intra State supply of goods and services in Arunachal Pradesh, names the statute as the Arunachal Pradesh Goods and Services Tax Act, 2017, declares it extends to the whole State, and empowers the State Government to notify commencement dates, including different dates for different provisions, with any reference to commencement construed as the coming into force of the particular provision.
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Provisions expressly mentioned in the judgment/order text.
<h1>State GST commencement: notification power allows the government to appoint staggered commencement dates for provisions.</h1> The Act provides for levy and collection of tax on intra State supply of goods and services in Arunachal Pradesh, names the statute as the Arunachal Pradesh Goods and Services Tax Act, 2017, declares it extends to the whole State, and empowers the State Government to notify commencement dates, including different dates for different provisions, with any reference to commencement construed as the coming into force of the particular provision.
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