section 1
Short title, extent and commencement
The Punjab Goods and Services Tax Act, 2017Tax201788 of 142 sections available20 chapters
Chapter I PRELIMINARY
Statutory text
- (1) This Act may be called the Punjab Goods and Services Tax Act, 2017.
- (2) It extends to the whole of the State of Punjab.
- (3) It 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.
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