Section 1
Short title, extent and commencement.
GST
PRELIMINARY
Section 1 of Central Goods And Services Tax Act, 2017
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. 12 of 2017
Dated: 12th April 2017
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follo
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