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.
Enforcement Date:
22nd June, 2017 (sections 1, 2, 3, 14, 20 and 22); 1st July, 2017 (sections 4 to 13, 16 to 19, 21, 23 to 25)
