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Section 1 of GST Act, 2017

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Section 1 of GST Act, 2017

Short title, extent and commencement under chapter I Preliminary of CGST Act.  . GST Section  1– Short title, extent and commencement is below  and Detailed Explanation of Goods and Service Tax all Sections also available with gst seva.

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This section covers the applicability of GST ACT- i.e  Central Goods and Service Tax Act, 2017

Section 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 except the state of Jammu and Kashmir.

(3) It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazette, appoint in this behalf:

MORE TO  Read LIST OF ALL SECTION UNDER CGST ACT, 2017

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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