(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1[except the State of Jammu and Kashmir].
(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.
1 Omitted vide The Integrated Goods And Services Tax (Extension To Jammu And Kashmir) Act, 2017 w.e.f. 8-7-2017.
