Rule 1 - Short title and commencement.

Integrated Goods and Services Tax Rules, 2017

1. Short title and commencement.[1]

(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.

[1] This Rule was inserted by Notification No. 04/2017-Integrated Tax dt. 28-06-2017 wef 22-06-2017.