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CHAPTER-1 PRELIMINARY-PART 2

SECTION 1

SHORT TITLE, EXTENT AND COMMENCEMENT


1.1 SECTION AND RELEVANT RULE

Sub-section (1): Short Title

This Act may be called theΒ Integrated Goods and Services Tax Act, 2017.

Sub-section (2): Extent

It shall extend to the whole of India [***][1].

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