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of <h1>Central Goods and Services Tax Act, 2017 establishes central law for levying and collecting tax on intra-State supplies</h1> The Act establishes a law for levying and collecting tax on intra-State supplies of goods and services by the Central Government. It is titled the Central Goods and Services Tax Act, 2017, and extends to the whole of India. The Act comes into force on dates notified by the Central Government in the Official Gazette, permitting different commencement dates for different provisions; references to commencement in any provision are to the notified date for that provision.
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