1. Short title and commencement

This Act may be cited as the Service Tax (Amendment)

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different provisions or Parts of this Act.

Notwithstanding subsection (2), the Minister may, by notification in the Gazette, appoint the effective date for the charging and levying of service tax on digital services under this Act.