1. Short title, extent and commencement.-

(1) This Act may be called the Kerala State Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Kerala.

(3) Save as otherwise provided in this Act,-

(a) sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of this Act shall be deemed to have come into force on the 22nd day of June, 2017;

(b) sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of this Act shall be deemed to have come into force on the 1st day of July, 2017;

(c) the remaining provisions of this Act shall come into force on such date as the Government may, by notification in the Gazette, appoint.