CENTRAL GOODS AND SERVICES TAX ACT, 2017

[12 OF 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 for 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.

Section 1

(1) This Act may be called the Central Goods and Services Tax Act, 2017.

(2) It extends to the whole of India .

(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.

AI Explanation

Introduction to the Central Goods and Services Tax Act, 2017

Extent and Commencement

The Central Goods and Services Tax Act, 2017, is the official name of a law that affects the entire country of India.

Extent to the Whole of India

This law applies to the whole of India, meaning it impacts every part of the country.

Commencement Date

The law will start being effective on a date decided by the Central Government. The government will announce this date through a notification in the Official Gazette.

Flexible Commencement Dates

Different parts of this law might begin on different dates. The Central Government has the authority to set various commencement dates for various sections of the Act. So, when a specific section mentions the beginning of the Act, it actually refers to when that particular part of the law becomes effective.