Section 1 names the Act, fixes its territorial reach and lets the Central Government bring it into force provision by provision. It was used exactly that way: the administrative provisions first, the charge a week later.
Key points
- Section 1 of the IGST Act, 2017 extends the Act to the whole of India; the original exclusion of Jammu and Kashmir was omitted with effect from 08.07.2017.
- Sections 1, 2, 3, 14, 20 and 22 of the IGST Act came into force on 22.06.2017 (Notification 1/2017-Integrated Tax dated 19.06.2017).
- Sections 4 to 13, 16 to 19, 21 and 23 to 25 came into force on 01.07.2017 (Notification 3/2017-Integrated Tax dated 28.06.2017).
- Under the proviso to section 1(3), a reference to "the commencement of this Act" in any provision means the date that provision came into force.
The provisions
1(1)–(2)Name and extent
Statutory text
(1) This Act may be called the Integrated Goods and Services Tax Act, 2017.
(2) It shall extend to the whole of India 1[*****].
1. Omitted " except the State of Jammu and Kashmir " by s. 2 of the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) - Brought into force w.e.f. 8th July, 2017.
1(3)Commencement — two tranches
Statutory text
(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.
What it means
The Central Government brought the Act into force by notification, using the proviso to appoint different dates for different provisions:
- 22.06.2017 — sections 1, 2, 3, 14, 20 and 22 (Notification 1/2017-Integrated Tax dated 19.06.2017): the definitions, appointment of officers, the online-services provision, application of the CGST Act and the rule-making power — what was needed to register taxpayers and frame rules before the appointed day.
- 01.07.2017 — sections 4 to 13, 16 to 19, 21 and 23 to 25 (Notification 3/2017-Integrated Tax dated 28.06.2017): the charge, place of supply, zero-rating, apportionment and transition.
- Section 15 (refund of IGST to international tourists) is in neither notification.
- The proviso's second limb matters in practice: wherever a provision speaks of "the commencement of this Act", read the date on which that provision came into force.
- Notification 1/2017-Integrated Tax, 19.06.2017
- Notification 3/2017-Integrated Tax, 28.06.2017
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- When did the IGST Act come into force?
- In two stages: sections 1, 2, 3, 14, 20 and 22 on 22.06.2017, and sections 4 to 13, 16 to 19, 21 and 23 to 25 on 01.07.2017.
- Does the IGST Act apply to Jammu and Kashmir?
- Yes. The original exclusion was omitted by the IGST (Extension to Jammu and Kashmir) Act, 2017 with effect from 08.07.2017.
- What does "commencement of this Act" mean in a section of the IGST Act?
- Under the proviso to section 1(3), it means the date on which that particular provision came into force.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The Act is the Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017), made by Parliament under Article 246A(2) of the Constitution, which gives Parliament exclusive power to tax supplies in the course of inter-State trade or commerce.
As enacted, the Act extended to the whole of India except the State of Jammu and Kashmir. The exclusion was omitted by the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 27 of 2017) with effect from 08.07.2017. After the 2019 reorganisation the Act applies to the Union territories of Jammu and Kashmir and Ladakh like any other part of India.
"India" is not defined in the IGST Act; under section 2(24) it takes the CGST Act meaning in section 2(56) — the territory of India under Article 1, its territorial waters, seabed and sub-soil, continental shelf, exclusive economic zone and other maritime zones, and the air space above. Section 9 deals separately with supplies in territorial waters.