Central Goods and Service Tax Act, 2017

CHAPTER I PRELIMINAR
MINISTRY OF LAW AND JUSTICE
(Legislative Department)

New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka) The following Act of Parliament received the assent of
the President on the 12th April, 2017, and is hereby published for general information:—
THE CENTRAL GOODSAND SERVICES TAXACT, 2017 NO. 12 OF 2017
[12th April, 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 for matters connected therewith or incidental thereto.
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 for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—

CHAPTER I PRELIMINARY

1. Short title, extent and commencement. — (1) This Act may be called the Central Goods and Services Tax
Act, 2017.
(2) It extends to the whole of India [*****.]1
(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.

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