1. Short title, extent and commencement.
(1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017.
(2) It extends to the whole of India.
(3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint.
1. 1st July, 2017 vide notification No. G.S.R. 700 (E) dated the 28 June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i).