Section 1, Goods and Services (Compensation to States) Act, 2020 [S29-SD4]
As at 7 September 2026. In force from 4 August 2020 by S.O. 1271(E) [N12-KG8].
1. Short title, extent and commencement.—(1) This Act may be called the Goods and Services (Compensation to States) Act, 2020. (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 (Compensation to States) Act, 2020 [S29SE2] (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. 1271(E), dated 21st July, 2020 [N12-KG8], 21 July 2020, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services (Compensation to States) Act, 2020 (15 of 2020), the Central Government"
Notification S.O. 3786(E), dated 12th December, 2021 [N12-MC9], 12 December 2021, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Goods and Services (Compensation to States) Act, 2020 (15 of 2020), 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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