Section :1. Short title, extent and commencement.

Acts >> Central Goods and Services Tax Act, 2017 >> Chapter: 1

(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India 1[****]2
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

* Enforced w.e.f. 22nd July 2017.

1. Omitted "except the State of Jammu and Kashmir" by s. 2 of The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) - Brought into force w.e.f. 8th July, 2017 .

2. The CGST (Extension to Jammu and Kashmir) Ordinance, 2017

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