Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 1, verbatim (show)
* Section 1. Short title, extent and commencement.-
(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.
* Enforced w.e.f. 22nd July 2017.
1. 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) - Brought into force w.e.f. 8th July, 2017 . 2. The CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed (w.e.f. 8th July, 2017) by s. 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017). Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Extent in place 1(2)
Questions to answer on the file3 questions
Commencement in time 1(3) and its proviso
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | 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) - Brought into force w.e.f. 8th July, 2017. 2. The CGST (Extension to Jammu and Kashmir) Ordinance, 2017 has been repealed (w.e.f. 8th July, 2017) by s. 3 of the CGST (Extension to Jammu and Kashmir) Act, 2017 (26 of 2017). Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of this Act.[2][3] |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 177/09/2022-GST | 3 August 2022 | Clarifications regarding applicable GST rates & exemptions on certain services |
Notifications (33)
| Number | Date | Subject |
|---|---|---|
| Notification No. 16/2025-Central Tax | 17 September 2025 | Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force. made under this section |
| Notification No. 25/2024-Central Tax | 9 October 2024 | Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 made under this section |
| Notification No. 17/2024-Central Tax | 27 September 2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 made under this section |
| Notification No. 16/2024-Central Tax | 6 August 2024 | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 made under this section |
| Notification No. 48/2023-Central Tax | 29 September 2023 | Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 made under this section |
| Notification No. 27/2023-Central Tax | 31 July 2023 | Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021). made under this section |
| Notification No. 28/2023-Central Tax | 31 July 2023 | Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). made under this section |
| Notification No. 10/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council. |
| Notification No. 18/2022-Central Tax | 28 September 2022 | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. made under this section |
| Notification No. 03/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 |
| Notification No. 09/2022-Central Tax | 5 July 2022 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 made under this section |
| Notification No. 39/2021-Central Tax | 21 December 2021 | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. made under this section |
| Notification No. 29/2021-Central Tax | 30 July 2021 | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. made under this section |
| Notification No. 16/2021-Central Tax | 1 June 2021 | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. made under this section |
| Notification No. 92/2020-Central Tax | 22 December 2020 | Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). made under this section |
| Notification No. 81/2020-Central Tax | 10 November 2020 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. made under this section |
| Notification No. 63/2020-Central Tax | 25 August 2020 | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020. made under this section |
| Notification No. 49/2020-Central Tax | 24 June 2020 | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. made under this section |
| Notification No. 43/2020-Central Tax | 16 May 2020 | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. made under this section |
| Notification No. 01/2020-Central Tax | 1 January 2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. made under this section |
| Notification No. 39/2019-Central Tax | 31 August 2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. made under this section |
| Notification No. 02/2019-Central Tax | 29 January 2019 | Seeks to bring into force the CGST (Amendment) Act, 2018. made under this section |
| Notification No. 26/2018-Central Tax (Rate) | 31 December 2018 | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. amended by a later instrument |
| Notification No. 73/2018-Central Tax | 31 December 2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. made under this section |
| Notification No. 61/2018-Central Tax | 5 November 2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. made under this section |
| Notification No. 57/2018-Central Tax | 23 October 2018 | Seeks to exempt post audit authorities under MoD from TDS compliance. made under this section |
| Notification No. 50/2018-Central Tax | 13 September 2018 | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018. amended by a later instrument made under this section |
| Notification No. 51/2018-Central Tax | 13 September 2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. made under this section |
| Notification No. 33/2017-Central Tax | 15 September 2017 | Notifying section 51 of the CGST Act, 2017 for TDS. made under this section |
| Notification No. 04/2017-Central Tax (Rate) | 28 June 2017 | Reverse charge on certain specified supplies of goods under section 9 (3) amended by a later instrument |
| Notification No. 12/2017-Central Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under CGST Act amended by a later instrument |
| Notification No. 09/2017-Central Tax | 28 June 2017 | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 made under this section |
| Notification No. 01/2017-Central Tax | 19 June 2017 | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 made under this section |
Unsettled questions
The words of section 1 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- the provision leaves nothing to a firm position
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title, extent and commencement". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017. Cited in CBIC footnote 1.
- The CGST (Extension to Jammu and Kashmir) Act, 2017. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 1 on the CBIC tax information portal