Short title and commencement

(1) This Act may be called the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2021. (2) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Provided further that section 168 of this Act shall come into force with effect from the 31st day of March, 2020.