(1) This Act may be called the Central Goods and Services TaxAct, 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.
1 Omitted vide CGST (Extension to Jammu and Kashmir) Act, 2017 w.e.f. 8-7-2017.
