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Section 1 - Title, Coverage, and Implementation of the GST Compensation Act
This section outlines the basic details of the Goods and Services Tax (Compensation to States) Act, 2017. First, it specifies the official name of the legislation. Second, it states that the Act applies to the entire country of India. Lastly, it mentions that the Act will become effective on a date determined by the Central Government, which will be announced through a notification in the Official Gazette. This section essentially sets the stage for the Act by defining its name, geographical reach, and the process for its commencement.
Note: It is an AI generated summary for reference purpose only.
1. 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.
1. Come into the force (w.e.f. 01-07-2017) vide Notification No. 1/2017 – Goods and Services Tax Compensation dated 28-06-2017
Notifications
- Notification No. 01/2017 - 28-06-2017 - Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force
- Notification No. 01/2019 - 29-01-2019 - Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018
