# The Central Goods and Services Tax Act, 2017, Section 1: Short title, extent and commencement

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/1/

## Text

(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.

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