The Central Goods and Services Act, 2017 (CGST Act)

CHAPTER I

PRELIMINARY

Section 1 – Short title, extent and commencement

CGST ACT 2017

(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.


  1. Substituted in the Central Goods and Services Tax (Amendment) Act, 2018 
  2. 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.