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 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.
Section 1 CGST Act 1 Omitted vide sec 2 of The CGST (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brought into force w.e.f. 08.07.2017, prior to its omission, it was read as: “except the State of Jammu and Kashmir”.
2 The CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed (w.e.f. 08.07.2017) vide
sec 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017). Notwithstanding such repeal,
anything done or any action taken under the said Ordinance shall be deemed to have been done or taken
under the corresponding provisions of this Act.