Section 1
of Goods and Services Tax Act 2014
ActRepealedProvision 1 of 197
Section 1
(1)
This Act may be cited as the Goods and Services Tax
Act 2014.
(2)
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 parts or different provisions of this Act.
(3)
The Minister may, by notification in the Gazette, appoint the effective date for the imposition of the goods and services tax under this Act (hereinafter referred to as the “effective date”).
Act 762
goods and services tax act 2014
Act 762 BI Teks 1.indd 13 6/19/14 5:56:10 PM
Act 762