Rule - 1, Short title and commencement (IGST Rules, 2017)
Rule - 1, Short title and commencement (IGST Rules, 2017)
Short title and commencement.
In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely :
(1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.
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