THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

PRELIMINARY

Section 1: Short title, Extent and Commencement. (Relevant Rules 1 to 2) (Relevant Updates)

(1) This Act may be called the ²[Central Goods and Services Tax (Amendment) Act, 2018] ^{[helldod old}[Central Goods and Services Tax Act, 2017]^helldod] .

(2) It extends to the whole of India ^{[helldod 1omit}[except the State of Jammu and Kashmir]^{helldod] .}

(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.

1. Omitted Vide: CGST Ordinance (w.e.f. 08.07.2017) [Para 2(2)(a)]

2.Substituted Vide: Section 1 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)