Section 1 of IGST Act: Short Title, Extent and Commencement
Section 1 of the Integrated Goods and Services Tax Act, 2017 identifies the name of the Act, its territorial extent and the manner in which its provisions came into force. The current territorial provision extends the IGST Act to the whole of India.
Current text of Section 1
(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.
Proviso: Different dates may be appointed for different provisions of the Act. A reference in a provision to commencement of the Act is therefore read as a reference to the date on which that particular provision came into force.
Meaning and effect of Section 1
Section 1(1): Short title
Sub-section (1) gives the statute its formal name: the Integrated Goods and Services Tax Act, 2017, commonly referred to as the IGST Act. The Act principally provides for levy and collection of integrated tax on inter-State supplies of goods or services or both and for connected matters.
Section 1(2): Territorial extent
The present text provides that the IGST Act extends to the whole of India. The original 2017 text contained the words "except the State of Jammu and Kashmir". Those words were omitted by section 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, with effect from 8 July 2017.
Section 1(3): Commencement by notification
Sub-section (3) authorises the Central Government to bring the Act into force through notifications published in the Official Gazette. The proviso permits different commencement dates for different provisions.
Sections 1, 2, 3, 14, 20 and 22 were brought into force on 22 June 2017. Sections 4 to 13, 16 to 19, 21 and 23 to 25 were brought into force on 1 July 2017.
Why Section 1 matters
Although Section 1 is introductory, it is legally significant because it establishes the identity and territorial reach of the IGST Act and links each operative provision to its notified commencement date. When examining a transaction, notification or dispute from the early GST period, the commencement date of the relevant provision may therefore be important.
Related provisions
Continue to Section 2 - Definitions. For the structure of the statute, see the Integrated Goods and Services Tax Act, 2017. Relevant nearby provisions include Section 3 - Appointment of officers, Section 4 - Authorisation of officers, Section 5 - Levy and collection of tax and Section 6 - Power to grant exemption from tax.
Last reviewed: 27 September 2026. Readers should consult the current statutory text and official notifications for authoritative legal use.