2. In this Act, unless the context otherwise requires,— (1) “Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017; (2) “central tax” means the tax levied and collected under the Central Goods and Services Tax Act; (3) “continuous journey” means a journey for which a single or more than […]
Read MoreAuthor: Prashant Thakur
The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.
Section – 1 : Short title, extent and commencement
1. (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 date as the Central Government may, by notification in the Official Gazette†, appoint: Provided that different […]
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