GST levy and commencement framework set for intra-State supplies under the central tax statute. The Central Goods and Services Tax Act, 2017 provides for levy and collection of tax on intra-State supply of goods or services or both by the Central Government, along with connected or incidental matters. The Act extends to the whole of India and comes into force on dates notified by the Central Government in the Official Gazette. Different provisions may commence on different dates, and references to commencement are to be read accordingly.