Central Goods and Services Tax Act, 2017
(Central Act 12 of 2017)
This Act was enacted by the Union Government and shall come into force w.e.f. 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.
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Every effort has been made to avoid any mistake or omission. This publication is on the condition and understanding that neither the publisher, the Editors or the composer would be liable in any manner to any person by reason of any mistake
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