(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India 1
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 vide, Section 2 (2)(a) of the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, with effect from July 8, 2017. ↩