Short title, extent and commencement

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Full Text of the Document

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....- THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 No. 13 of 2017 [12th April, 2017.] An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth year of the Republic of India as follows:- 1. Short tit....