Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 1, verbatim (show)
Section 1. Short title, extent and commencement.-
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1[*****].
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
1. Omitted " except the State of Jammu and Kashmir " by s. 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) - Brought into force w.e.f. 8th July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Short title and territorial extent 1(1), 1(2)
Questions to answer on the file3 questions
Provision-specific commencement 1(3) and proviso
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note |
|---|
| 1 |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (11)
| Number | Date | Subject |
|---|---|---|
| Notification No. 02/2023-Integrated Tax | 29 September 2023 | Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 made under this section |
| Notification No. 10/2023-Integrated Tax (Rate) | 26 July 2023 | Seeks to amend No. 27/2018- Integrated Tax(Rate) to implement the decisions of 50th GST Council. |
| Notification No. 03/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 |
| Notification No. 04/2020-Integrated Tax | 24 June 2020 | Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020. made under this section |
| Notification No. 01/2020-Integrated Tax | 1 January 2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017 made under this section |
| Notification No. 01/2019-Integrated Tax | 29 January 2019 | Seeks to bring into force the IGST (Amendment) Act, 2018 made under this section |
| Notification No. 27/2018-Integrated Tax (Rate) | 31 December 2018 | seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. amended by a later instrument |
| Notification No. 04/2017-Integrated Tax (Rate) | 28 June 2017 | Reverse charge on certain specified supplies of goods under section 5 (3) amended by a later instrument |
| Notification No. 09/2017-Integrated Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under IGST Act rescinded by a later instrument |
| Notification No. 03/2017-Integrated Tax | 28 June 2017 | Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 made under this section |
| Notification No. 01/2017-Integrated Tax | 19 June 2017 | Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 amended by a later instrument made under this section |
Unsettled questions
The words of section 1 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- IGST Act, 2017, Section 1 on the CBIC tax information portal