Scope of GST extends to the entire territory and permits staggered commencement by government notification. The Central Goods and Services Tax Act, 2017 is the short title and it extends to the whole of India, with extension to Jammu and Kashmir provided by the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 as noted in Section 2(2)(a). Commencement of the Act is by notification of the Central Government in the Official Gazette, permitting different commencement dates for different provisions and construing references to commencement as references to the coming into force of the particular provision.