Section 1 – Short title, extent and commencement
Section 1 of CGST Act, 2017 – Short Title, Extent and Commencement Updated on: February 2026 Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 1 Section 1(1): This Act may be called the Central Goods and Services Tax Act, 2017. Section 1(2): It extends to the whole of India except the State of Jammu and Kashmir. Section 1(3): It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 2. What does Section 1 deal with? Section 1 is the introductory provision of the CGST Act. It lays down three fundamental aspects: The name of the Act The territorial extent of the Act The date of commencement of the Act Every provision of the CGST Act derives its legal force from Section 1. 3. Short Title of the Act The official name of the law is: “The Central Goods and Services Tax Act, 2017” This short title is used in: GST notifications Circulars and instruction...