Section 1 CGST Act 2017
[ Section 1 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017 ]
[ CENTRAL GOODS AND SERVICES TAX ACT, 2017 Assented by the President of India on 12-4-2017 – 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 the matters connected therewith or incidental thereto. ]
Section 1 CGST Act 2017 deals with Short title, extent and commencement.
Short title, extent and commencement.
1. (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. [ Note ]
1 .Notifying section 51 of the CGST Act, 2017 for TDS Vide Notification No 33/2017 Central Tax dated 15th September, 2017
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