GST ACTS

MINISTRY OF LAW AND JUSTICE The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:— An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.


1- SGST

THE STATE GOODS AND SERVICES TAX ACT, 2017 NO. 14 OF 2017

NO. 13 OF 2017

[12th April, 2017.] An Act to make a provision for levy and collection of tax on State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I PRELIMINARY

Definitions.
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.

SGST Act




2- CGST

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 NO. 12 OF 20177

NO. 13 OF 2017

CHAPTER I PRELIMINARY

Definitions.
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.

CGST Act





3- UTGST

THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 NO. 14 OF 2017

NO. 13 OF 2017

[12th April, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I PRELIMINARY

Definitions.
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.

UTGST Act




4- IGST

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

NO. 13 OF 2017

[12th April, 2017.] An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—


CHAPTER I PRELIMINARY
Definitions.

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.

IGST Act