section 1
Short title, extent and commencement.
The Central Goods and Services Tax Act, 2017Tax2017188 sections21 chapters
Chapter I PRELIMINARY
Statutory text
- (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 date2 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.
Study data processing for this section.