THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
NO. 12 OF 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:—
Short title, extent and commencement.
1. (1) This Act may be called the Central Goods and Services Tax Act,
(2) It extends to the whole of India 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.