Section 1 - Short title, extent and commencement of CGST ACT, 2017

(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.

Analysis by Experts

By Pulkit Sharma, 4 years, 6 months ago

This section speaks of applicability of GST ACT, 2017. The Act, shall be applicable from the date notified by Central Government.

Interesting to note that even this act is not applicable to state of Jammu and Kashmir.

By Pulkit Sharma, 4 years, 2 months ago


GST is now even applicable in Jammu & Kashmir.

Please, Login to provide explanation for this section.

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