This Act may be called the Central Goods and Services Tax Act, 2017. It extends to the whole of India including the State of Jammu and Kashmir. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
The CGST Act came into operation on 1 Jul 2017, the date appointed by the Central Government. However, certain provisions i.e. Sections 1,2,3,4,5,10,22,23,24,25,26,27,28,29, 30, 139, 146,164 were made effective from 22 Jun 2017 mainly in relation to the provisions of registration and migration.
The CGST Act has been implemented in the State of Jammu and Kashmir from 8th July, 2017 through Constitution (Application to Jammu and Kashmir) Amendment Order, 2017, the Central Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 and the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017.
Central Goods and Services Tax Act, 2017 (in short CGST Act) has been enacted to regulate levy and collection of tax on supply of goods or services or both taking place in the course of intra-State trade/ commerce. This act contains 174 sections in 21 Chapters and three schedules.
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