Central Goods and Services Tax Act, 2017

केंद्रीयमालऔरसेवाकरअधिनियम, 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 for matters connected therewith or incidental thereto.

Act number

Act 12 of 2017

Year

2017

Enacted on

12-04-2017

In force from

22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Jurisdiction

Central Act (India)

Subjects

Taxation

Read the full text of Central Goods and Services Tax Act, 2017 section by section on LawLens.

Official source: India Code