Short title, extent and commencement
IGST s.1, IGST Act
Straight from CBIC
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Amendment history
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The IGST Act applies to the whole of India and came into force on the dates the Central Government notified, provision by provision – 22 June 2017 for the machinery provisions and 1 July 2017 for the charge.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
535 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1 [*****].
(3) It shall come into force on such date as the Central 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-08 · Omitted
Omitted " except the State of Jammu and Kashmir " by s. 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) – Brought into force w.e.f. 8th July, 2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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