Section 1 - Short title, extent and commencement

1. (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 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

Add to Fav ☆

Add to favorites.

10 Notifications/Circulars on Section 1

15 case laws on Section 1