SECTION 1 OF CGST ACT:
(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 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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