Short title, extent and commencement
Cess Act s.1, GST (Compensation to States) Act
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In one line
The GST (Compensation to States) Act, 2017 extends to the whole of India and came into force from the date notified – 1 July 2017 for the operative provisions.
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The exact words of the law
299 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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