Section - 1, Short title, extent and commencement (GST Compensation to States Act, 2017)

Section - 1, Short title, extent and commencement (GST Compensation to States Act, 2017)

Goods & Services Tax

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.