(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.
1The words "except the State of Jammu and Kashmir" omitted by Act 26 of 2017, s. 2 (w.e.f. 8-7-2017).
222nd, June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164, vide notification No. G.S.R. 605 (E) dated the 19 June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).
1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 vide notification No. G.S.R. 658 (E) dated the 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).