(1) This Act may be called the Central Goods and Services Tax
Act, 2017. 1 (Amendment) Act, 2018.
(2) It extends to the whole of India 2
except the State of Jammu and Kashmir.
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.