Section 1 of CGST Act, 2017 : Section 1: Short Title, Extent And Commencement

Explanation using Example

Imagine a business owner, Mr. Sharma, who runs a manufacturing unit in Mumbai, Maharashtra. He hears about the new tax reform, the GST, that has been introduced by the government. He looks up the Central Goods and Services Tax Act, 2017 to understand its implications.

He reads Section 1 and understands that this is the official name of the law governing GST at the cent...

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