Short title, extent and commencement
Section 1
GST
PRELIMINARY
Integrated Goods And Services Tax Act, 2017
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
No. 13 of 2017
Dated: 12th April 2017
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:-
Sh
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