1Short 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***.
(3) It shall come into force on such date² 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.