Short title, extent and commencement

(1) This Act may be called the Sikkim Goods and Services Tax Act, 2017. (2) It extends to the whole of the Sikkim 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 provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.