1. Short title, extent and commencement.—
(1) This Act may be called the Integrated Goods and
Services Tax Act, 2017.
(2) It shall extend to the whole of India except the State of Jammu and Kashmir*.
(3) It shall come into force on such date1 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.
