Commencement of IGST Act provisions appointed to bring specified sections into force, enabling the integrated GST framework. The Central Government, exercising its power to appoint commencement under the Act, designates a single date on which the listed provisions of the IGST Act become operative, thereby enabling the operational start of the integrated tax framework and bringing specified sections into force by executive notification.
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 IGST Act provisions appointed to bring specified sections into force, enabling the integrated GST framework.
The Central Government, exercising its power to appoint commencement under the Act, designates a single date on which the listed provisions of the IGST Act become operative, thereby enabling the operational start of the integrated tax framework and bringing specified sections into force by executive notification.
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