Short title, extent and commencement
Section 1, CGST Act
Straight from CBIC
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Amendment history
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In one line
Section 1 gives the Act its name (Central Goods and Services Tax Act, 2017), extends it to the whole of India, and lets different provisions start on dates the Government notifies.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Jammu and Kashmir came in from 08-07-2017 under a separate extension Act, which is why some 2017 periods there differ.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
529 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) This Act may be called the Central Goods and Services Tax Act, 2017.
(2) It extends to the whole of India 1 [****] 2
(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Omitted
Omitted "except the State of Jammu and Kashmir" by s. 2 of The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 (No. 26 of 2017) – Brou …
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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