- 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.