Section 1, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4WG]

As at 7 September 2026. In force from 23 October 2018 by S.O. 2624(E) [N12-JFQ].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 21 September 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 1, Goods and Services Tax (Compensation to States) Act, 2017 [S28-4WG]. Machine: S28-4WG.

1. Short title, extent and commencement.—(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, and different dates may be appointed for different provisions of this Act.

Defined terms in this text (1)

goods: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (2)

Notification S.O. 2624(E), dated 14th October, 2018 [N12-JFQ], 14 October 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government"

Notification S.O. 2168(E), dated 9th January, 2019 [N12-JKA], 9 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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