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<h1>Central Goods and Services Tax Act, 2017: Title, scope, applicability across India including Jammu & Kashmir, effective July 8, 2017.</h1> Section 1 of the Central Goods and Services Tax Act, 2017 outlines the title, scope, and applicability of the Act. It is officially named the Central Goods and Services Tax Act, 2017, and applies across India, including Jammu and Kashmir, effective from July 8, 2017. The Act's provisions will come into force on dates appointed by the Central Government, which may vary for different provisions, as notified in the Official Gazette.