THE PUNJAB GOODS AND SERVICES TAX BILL, 2017
A BILL to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Punjab and the matters connected therewith or incidental thereto
BE it enacted by Legislature of the State of Punjab in the Sixty-eighth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
Short title, extent commencement.
1. (1) This Act may be called the Punjab Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of Punjab.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
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