Chapter I PRELIMINARY

1. (1) This Act may be called the Puducherry Goods and Services Tax Act, 2017.

1. (2) It extends to the whole of the Union territory of Puducherry. +[(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 provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.