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.

This file contains:-

• Central Act
• Rules framed by Central Government
• Notification issued by the Central and State Government.