THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
PRELIMINARY
Section 1: short title, extent and commencement. (Relevant Rules 1 to 2)
(1) This Act may be called the
2[Central Goods and Services Tax (Amendment) Act,
2018]
[helldod old[Central Goods and Services Tax Act, 2017]helldod] .
(2) It extends to the whole of India [helldod 1omit[except the State of Jammu and Kashmir]helldod] .
(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 Ordinance (w.e.f. 08.07.2017) [Para 2(2)(a)]
2.Substituted Vide: Section 1 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)
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