Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the IGST Act shall come into force.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 1/2017 – Integrated Tax
New Delhi, the 19th June, 2017
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the said Act shall come into force.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India
Editorial Note- Central Government vide above Notification No. 01/2017-Integrated Tax, dt. 19-06-2017 has provided 22nd June 2017 as the date on which the following sections of IGST Act, 2017 will come into force:
|
Section No. |
Description |
|
1 |
Short title, extent and commencement |
|
2 |
Definitions |
|
3 |
Appointment of officers |
|
14 |
Special provision for payment of tax by a supplier of online information and database access or retrieval services |
|
20 |
Application of provisions of Central Goods and Services Tax Act |
|
22 |
Power to make rules |
