GST Act 2017: Section 1 of GST Model Law – Short title, extent and commencement. Complete Analysis of GST Section 1 – Short title, extent and commencement. Explanation of Goods and Service Tax all Sections. Section Wise Analysis of GST Act 2017, in this article you may find complete details regarding Section 1 of CGST Act 2017 – Short title, extent and commencement, gst all section and definitions.
(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.