CHAPTER-2 ADMINISTRATION
SECTION 3 APPOINTMENT OF OFFICERS 3.1 SECTION AND RELEVANT RULE The Board may appoint such central tax officers as it thinks fit for exercising the powers under this Act. 3.2 ANALYTICAL REVIEW Appointment of Officers Chapter II of the Integrated Goods and Services Tax Act, 2017 lays down the administrative framework for the implementation of the Act. […]
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 the Integrated Goods and Services Tax Act, 2017. Sub-section (2): Extent It shall extend to the whole of India [***][1]. Sub-section (3): Commencement It shall come into force on such date as the Central Government […]
CHAPTER-1 PRELIMINARY -PART 1
SECTION 1 SHORT TITLE, EXTENT AND COMMENCEMENT 1.1 SECTION AND RELEVANT RULE This Act may be called the Integrated Goods and Services Tax Act, 2017. The Act shall extend to the whole of India [***][1]. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Provided […]