Section 1
ActIn forceProvision 1 of 124
Section 1
(1)
This Act may be cited as the Service Tax Act 2018.
(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)
Notwithstanding subsection (2), the Minister may, by notification in the Gazette, appoint the effective date for the charging and levying of service tax under this Act.