Section 1
Short title, extent and commencement
In force
Section 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 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-1.html
- Source confidence: Pending verification
Quick facts
- Section
- 1
- Chapter
- I
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1