Section 1 – Acts – PRELIMINARY – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 1 – 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 follows:- CHAPTER I PRELIMINARY Short title, extent a
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