Section I – Short Title, Extent and Commencement (SGST ACT)

Section I – Short Title, Extent and Commencement (SGST ACT)

(1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.