THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

No. 12 of 2017

Dated: 12th April 2017

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.

BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:–

CHAPTER I

PRELIMINARY

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. *[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.

*Omitted ―except the State of Jammu and Kashmir by The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brought into force W.E.F 8th July