1. Short title, extent and commencement.

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

(2) It extends to the whole of India ¹[except the State of Jammu and Kashmir.]

(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.

Note:

1. Omitted by Notification THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8.7.2017