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- Tobacco Duty (Town of Bombay) Act, 18576
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- Central Goods and Services Tax Act, 2017885
- Section 1. Short title, extent and commencement8
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- Integrated Goods and Services Tax Act, 20170
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- Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 20174
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Under section 1, Central Goods and Services Tax Act, 2017 (8)
Notification of the Central Government, 1/2017-Central Tax28 June 2017Notification 9/2017-CT
Notification of the Central Government, 9/2017-Central Tax15 September 2017Notification 33/2017-CT
Notification of the Central Government, 33/2017-Central Tax13 September 2018Notification 50/2018-CT
Notification of the Central Government, 50/2018-Central Tax13 September 2018Notification 51/2018-CT
Notification of the Central Government, 51/2018-Central Tax23 October 2018Notification 57/2018-CT
Notification of the Central Government, 57/2018-Central Tax31 December 2018Notification 73/2018-CT
Notification of the Central Government, 73/2018-Central Tax9 October 2024Notification 25/2024-CT
Notification of the Central Government, 25/2024-Central Tax
Text
Section 1, Central Goods and Services Tax Act, 2017 [S10-60T]
As at 8 September 2026. In force from 22 June 2017 by Notification No. 1/2017-Central Tax, dated 19-6-2017 [N10-02Z].
1. Short title, extent and commencement.—
(1) This Act may be called the Central Goods and Services Tax 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:
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.
Definitions recorded in this document
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
Made under this section, or naming it (8)
Notification No. 1/2017-Central Tax [N10-02Z], 19 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Notification No. 9/2017-Central Tax [N10-27X], 28 June 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Notification No. 25/2024-Central Tax [N11-49H], 9 October 2024, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Central Government, on the recommendations of the Council"
Notification No. 33/2017-Central Tax [N10-4SW], 15 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Notification No. 50/2018-Central Tax [N10-D0A], 13 September 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1163 (E), dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession, the Central Government"
Notification No. 51/2018-Central Tax [N10-D18], 13 September 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government"
Notification No. 57/2018-Central Tax [N10-DGF], 23 October 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 51 of the Central Goods and Services Tax Act, 2017 (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council"
Notification No. 73/2018-Central Tax [N10-ERK], 31 December 2018, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Central Government, on the recommendations of the Council"
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