Preamble

Bare Act

THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 ACT 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:---