The Central Goods and Services Tax Act, 2017

1. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 ( Act 26 of 2017).

2. The Finance Act, 2018 ( Act 13 of 2018).

3. The Central Goods and Services Tax (Amendment) Act, 2018 ( Act 31 of 2018 ).

4. The Finance (No. 2) Act, 2019 ( Act 23 of 2019 ).

5. The Finance Act, 2020 ( Act 12 of 2020 ).

6. The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 ( Act 38 of 2020 ).

7. The Limited Liability Partnership (Amendment) Act, 2021 ( Act 13 of 2021 ).

8. The Finance Act, 2022 ( Act 6 of 2022 ).

9. The Finance Act, 2023 ( Act 8 of 2023 ).

10. The Central Goods and Services Tax (Amendment) Act, 2023 ( Act 30 of 2023).

11. The Central Goods and Services Tax (Second Amendment) Act, 2023 (Act 48 of 2023 ).

12. The Finance Act, 2024 (Act 8 of 2024).

13. The Finance (No. 2) Act, 2024 (Act 15 of 2024 ).

14. The Finance Act, 2025 (Act 7 of 2025 ). _______ LIST OF ABBREVIATIONS USED Cl., cls. . . . . . for Clause, clause s. Ins. . . . . . ,, Inserted. Notifn. . . . . . ,, Notification. S., ss. . . . . . ,, Section, section s. Sch. . . . . . ,, Schedule. Subs. . . . . . ,, Substituted . w.e.f. . . . . . ,, with effect from. 3 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 ____________

1. Short title, extent and commencement .