1. Short title, extent and commencement-Revised Model GST Law ( Nov 2016)

By | March 12, 2017
(Last Updated On: March 12, 2017)

Revised Model GST Law ( Nov 2016)

CHAPTER I

PRELIMINARY

  1. Short title, extent and commencement 

(1) This Act may be called the Central / State Goods and Services Tax Act, 2016.

(2) It extends to the whole of India / State’s name.

(3) It shall come into force on such date as the Central or a State Government may, by notification in the Official Gazette, appoint in this behalf:

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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