Section 1 - Short title, extent and commencement. - Central Goods And Services Tax Act, 2017

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 No. 12 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows: CHAPTER I PRELIMINARY Short title, extent and commencement. 1. (1) This Act may be called the Central Goods and Services Tax Act, 2017. (2) It extends to the whole of India. 1 [***] (3) It shall come into force on such date as the Central 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 provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. ************** Notes:- 1. Omitted vide THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8-7-2017, before it was read as, except the State of Jammu and Kashmir.