Short title, extent and commencement

(1) This Act may be called the Central / State Goods and Services Tax Act, 2016.

(2) It extends to the whole of India / State’s name.
(3) It shall come into force on such date as the Central or a State Government may, by
notification in the Official Gazette, appoint in this behalf:
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. 

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