Notification No. 01/2017
Date: June 17, 2017
Subject: Brings specified provisions of the Integrated Goods and Services Tax Act, 2017 into force.
Description:
This notification appoints 22 June 2017 as the date on which sections 1, 2, 3, 14, 20 and 22 of the IGST Act, 2017 come into force. These provisions relate to preliminary definitions, levy and collection, and application of CGST provisions to IGST. The notification marks the initial operationalisation of the IGST framework.