SECTION 1 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF – DATE OF ENFORCEMENT OF CERTAIN PROVISIONS OF

NOTIFICATION NO. 1/2017-CENTRAL TAX, DATED 19-6-2017

In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.