Section 1 - Short title, extent and commencement. - GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) BILL, 2017 No. 15 of 2017 Dated: 12th April 2017 An Act to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016. BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- 01. 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 date as the Central Government may, by notification in the Official Gazette, appoint. *********** Notes:- 1. Come into the force sub-section (3) of section 1 w.e.f. 01-07-2017 vide Notification No. 1/2017 Goods and Services Tax Compensation dated 28-06-2017