As per Section 1 of the Central Goods and Service Tax (CGST) Act, 2017 – passed by the Lok Sabha.
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India [*.]1
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
1 Omitted ― “except the State of Jammu and Kashmir” by The Central Goods and Services Tax (Extension to
Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brought into force w.e.f. 8th July, 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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