Section 1 - Short title, extent and commencement of IGST ACT, 2017

       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 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.

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