According to Section 1 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
- This Act may be called the Central Goods and Services Tax Act, 2017.
- It extends to the whole of India except the State of Jammu and Kashmir.
- 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.