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25. Removal of difficulties

24. Laying of rules, regulations and notifications

23. Power to make regulations.

21. Import of services made on or after the appointed day.

19. Tax wrongfully collected and paid to Central Government or State Government.

18. Transfer of input tax credit.

17. Apportionment of tax and settlement of funds.

16. Zero rated supply.

13. Place of supply of services where location of supplier or location of recipient is outside India.

12. Place of supply of services where location of supplier of services and recipient is in India.

11. Place of supply of goods imported into or exported from India.

10. Place of supply of goods other than supply of goods imported into, or exported from India.

9. Supplies in territorial waters.

8. Intra - State supply.

7. Inter- State supply.

6. Power to grant exemption from tax.

5. Levy and collection.

4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

1. Short title extent and commencement.

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The Integrated Goods and Services Tax Act, 2017 Notifications
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Body Notification No.3/2017 - IntegratedTax F. No. 349/72/2017-GST Dated 28th June, 2017

In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.

(Dr. Sreeparvathy.S.L.)

Under Secretary to the Government of India