Section 1: Introduction and Effective Date of the Integrated Goods and Services Tax Rules, 2017
The section introduces the rules known as the Integrated Goods and Services Tax Rules, 2017. It specifies that these rules officially became effective on June 22, 2017.
Note: It is an AI generated summary for reference purpose only.
1. Short title and commencement
(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.
