Important Keyword: Notification 03/2017 IGST, GST start date India, IGST Act applicability, GST implementation India 2017, IGST sections effective date,
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[F. No. 349/72/2017]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
Notification No. 03/2017 – Integrated Tax: Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 03/2017 — Integrated Tax
Q1: What is Notification No. 03/2017 IGST?
Answer: It activates IGST Act provisions.
It specifies 1 July 2017 as the effective date.
Q2: Why is this notification important?
Answer: It makes the law operational.
Without it, IGST could not be लागू.
Q3: What is the effective date of IGST?
Answer: 1 July 2017.
This is when GST started in India.
Q4: Which sections were activated?
Answer: Sections 4–13, 16–19, 21, 23–25.
These include major operational provisions.
Q5: Does this apply to all taxpayers?
Answer: Yes.
Anyone dealing with GST is affected.
Q6: What happens before 1 July 2017?
Answer: GST not applicable.
Earlier tax laws applied.
Q7: What is Section 1(3)?
Answer: It allows government to notify date.
Used to activate provisions.
Q8: Is this still relevant today?
Answer: Yes.
It defines GST start date.
Q9: Does it affect current compliance?
Answer: Indirectly.
It helps understand GST history.
Q10: What is place of supply section?
Answer: Covered under activated sections.
Important for IGST determination.
Q11: What is zero-rated supply?
Answer: Exports and SEZ supplies.
Covered under activated sections.
Download PDF: Notification No. 03/2017 — Integrated Tax
More Information: https://taxinformation.cbic.gov.in/
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