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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[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. Omitted by Notification THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 NO. 26 OF 2017 w.e.f. 8.7.2017
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