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 and commencement. -
(1) This Act may be called the Central
Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017.
(2) It shall be deemed to have come into force on the 8th day of July, 2017.
Questions to answer on the file
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Short title identity 1(1)
Questions to answer on the file1 question
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Selected provision commencement 1(2)
Questions to answer on the file2 questions
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Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
References
- Central Board of Indirect Taxes and Customs. "Section 1. Short title and commencement". Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, Section 1 on the CBIC tax information portal