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:—
- This Act may be called the Integrated Goods and Services Tax Act, 2017.
- It shall extend to the whole of India except the State of Jammu and Kashmir*
- It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette...
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