Section-1 Short title, extent and commencement of GST Model Law Nov.2016

              Section-1.                                Short title, extent and commencement

(1) This Act may be called the Central / State Goods and Services Tax Act, 2016.

(2) It extends to the whole of India / State’s name.

(3) It shall come into force on such date as the Central or a State Government may,

by notification in the Official Gazette, appoint in this behalf:

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.

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