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CHAPTER I - PRELIMINARY
Section 1 - Short title, extent an...
Section 2 - Definitions...Section 1 - Short title, extent and commencement
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
NO. 12 OF 2017
[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 for 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
1. Short title, extent and commencement.[1]
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(1) This Act may be called the Central Goods and Services Tax Act, 2017. |
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(2) It extends to the whole of India [2][***]. |
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(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. |
[1] This Section was made effective by Notification No. 01/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.
[2] Words “except the State of Jammu and Kashmir” omitted by Section 2(2)(a) of The CGST (Extension to Jammu and Kashmir) Act, 2017 dt. 23-08-2017 wef 08-07-2017.
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