Title of the CGST Act its scope and applicability - Section 1 - GST Ready Reckoner - GST

Short Title, Extent and Commencement Section 1 of the CGST specifies the Title of the Act, Scope and Applicability of the provisions of the Act as: Name of the Act - Section 1(1) This Act may be called the Central Goods and Services Tax Act, 2017. Scope and Jurisdiction of the Act - Section 1(2) It extends to the whole of India (Including Jammu Kashmir). Section 2 (2)(a) of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 , with effect from July 8, 2017 provide for the extension of the Central Goods and Services Tax Act, 2017 to the State of Jammu and Kashmir. Effective Date of applicability of the provisions of the Act - Section 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.