GST ACTS

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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:—