Gujarat Goods and Services Tax Act, 2017

No: 25 Dated: Jun, 09 2017

Gujarat Goods and Services Tax Act, 2017

AN ACT to make a provision for levy and collection of tax on intra-State supply of goods or services or both and the matters connected therewith or incidental thereto.

It is enacted in the Sixty-eighth Year of the Republic of India as follows:-

CHAPTER I

PRELIMINARY

1. (1) This Act may be called the Gujarat Goods and Services Tax Act, 2017.

(2) It extends to the whole of Gujarat.

(3) It shall come into force on such date as the State 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.