CGST Section 1 – Short Title, Extent & Commencement
CGST Section 1 (1)
This Act may be called the Central Goods and Services Tax Act, 2017.
CGST Section 1 (2)
It extends to the whole of India [****].
CGST Section 1 (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.
 Words “except the State of Jammu and Kashmir” omitted by THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017. – Date of Amendment : 23-08-2017, Effective from : 08-07-2017, Retrospective Effect : Yes