Chapter I - Preliminary
Section 1
Section 1: Short title, extent and commencement
Section 1 names the Integrated Goods and Services Tax Act, 2017, extends it to the whole of India and allows the Central Government to bring its provisions into force by Gazette notification, including on different dates for different provisions.
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This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India.
(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.
Introduction
Commencement matters in IGST work because the Act was not switched on in one step. Two 2017 notifications brought most sections into force, and one section (Section 15 on tourist refunds) was not included in either of them.
The territorial extent also changed after enactment: the words excluding the State of Jammu and Kashmir were omitted in 2017.
Key takeaways
Whole of India
Section 1(2) now reads that the Act extends to the whole of India. As enacted it excluded the State of Jammu and Kashmir; those words were omitted by the IGST (Extension to Jammu and Kashmir) Act, 2017, with effect from 8 July 2017 as recorded on the CBIC portal.
Commencement by notification
Section 1(3) lets the Central Government appoint the commencement date by Gazette notification, and different dates may be appointed for different provisions.
Two commencement notifications in 2017
Notification No. 1/2017-Integrated Tax brought sections 1, 2, 3, 14, 20 and 22 into force on 22 June 2017. Notification No. 3/2017-Integrated Tax brought sections 4 to 13, 16 to 19, 21 and 23 to 25 into force on 1 July 2017.
What the extent clause covers
The IGST Act applies across India. Its practical reach is set by the charging section (Section 5) and the place-of-supply and nature-of-supply rules in Chapters IV and V, not by Section 1 alone.
The 2017 omission of the Jammu and Kashmir exclusion means the original Gazette text and the current text differ. Use the amended wording when quoting the provision.
Section-wise commencement
The proviso to Section 1(3) says a reference to the 'commencement of this Act' in a provision means the date that provision came into force. This affects provisions that count time from commencement, such as the removal-of-difficulties window in Section 25.
Notification No. 1/2017-Integrated Tax (19 June 2017) appointed 22 June 2017 for sections 1, 2, 3, 14, 20 and 22. Notification No. 3/2017-Integrated Tax (28 June 2017) appointed 1 July 2017 for sections 4 to 13, 16 to 19, 21 and 23 to 25.
Section 15 is not listed in either notification. Sections inserted later (6A, 14A and 17A) came into force under the commencement provisions of the amending Acts.
Practical checklist
Do
- Confirm the commencement date of the specific IGST provision before applying it to a past transaction.
- Quote the current extent clause, not the original 2017 Gazette wording.
- For inserted sections, check the amending Act's own commencement notification.
Frequently asked questions
Did the whole IGST Act start on 1 July 2017?
No. Some sections started on 22 June 2017 and most others on 1 July 2017 under two separate notifications. Section 15 was not included in either notification.
Does the IGST Act apply in Jammu and Kashmir?
Yes. The exclusion in the original Section 1(2) was omitted by the IGST (Extension to Jammu and Kashmir) Act, 2017; the section now extends the Act to the whole of India.
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Contact BizeneedLast updated 11 October 2026