THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
NO. 13 OF 2017
[12th April, 2017.]
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Be it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—