Section 1 - Short title, extent and commencement

Section 1 - Title, Scope, and Implementation of the Act

This section of the Integrated Goods and Services Tax Act, 2017, provides essential details about the Act's title, geographical applicability, and the commencement of its provisions. The Act is officially named the Integrated Goods and Services Tax Act, 2017. It is applicable throughout India, although certain specific details have been omitted from the text provided. The Act will become effective on a date determined by the Central Government, which will be announced through a notification in the Official Gazette. Importantly, the government may choose to implement different parts of the Act on different dates. Thus, when a specific provision of the Act is referenced, it means the date that particular provision becomes operative, not necessarily the entire Act. This allows for a flexible and phased implementation of the Act's various components.