THE TELANGANA GOODS AND SERVICES TAX (GST) ACT, 2017
(ACT NO.23 OF 2017)
TO MAKE A PROVISION FOR LEVY AND COLLECTION OF TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH BY THE STATE OF TELANGANA.
BE it enacted by Legislature of Telangana State in the Sixty-eighth Year of the Republic of India as follows:-
Short title, extent and commencement.
1. (1) This Act may be called the Telangana Goods and Services Tax Act, 2017
(2) It extends to the whole of the Telangana State.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisions to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. In this Act, unless the context otherwise requires,––