DATE OF COMING INTO FORCE OF IGST RULES, 2017
Government of
India Ministry
of
Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 4/2017 – Integrated Tax
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R. (E).- In exercise of the powers conferred by
section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section
20 of the said Act, the Central
Government hereby makes
the following rules, namely:-
1. Short title
and commencement.-(1) These
rules may be called the Integrated Goods and
Services
Tax
Rules, 2017.
(2) They shall be deemed to have come into force
on the 22nd day of June, 2017.
2. Application of Central Goods and Services Tax Rules.-The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section
20 of the Integrated Goods
and Services Tax Act, 2017 shall, so far as may
be, apply in relation to integrated tax as they apply
in relation to central
tax.
[F.
No. 349/76/2017-GST] (Dr. Sreeparvathy S.L.)
Under Secretary to
the Government of India