Section 1. Short title and commencement.

(1)This Act may be called the Jammu and Kashmir Goods and Services Tax Act, 2017. 2(2) It shall come into force on such date as the Government may, by notification in the *[Government Gazette], appoint] : Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 3[1A. Provisions to come into force with effect from dates to be notified by Government of Union territory of Jammu and Kashmir.–– Save as otherwise provided, such provisions of this Act as amended by the Jammu and Kashmir Reorganisation (Adaptation of State Laws) Third Order, 2020 shall be deemed to have come into force with effect from such dates as may be notified by the Government of Union territory of Jammu and Kashmir].