Chapter 1 — Preliminary

Chapter in 2 Minutes

• This chapter groups sections 1, 2 of the Integrated Goods and Services Tax Act, 2017.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 1 — Short title, extent and commencement
2. Section 2 — Definitions

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?