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44 sections shown · Central Goods and Services Tax Act, 2017
CBIC official source
Chapter I — Preliminary

Section 1 – Short title, extent and commencement

Section 1. Short title, extent and commencement.

This section is indexed for quick working reference inside the GST Act explorer. Use the official source link for the latest notified text, amendments and legal interpretation.

This section gives the short title of the Act, its territorial extent and commencement framework.