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

(2) It extends to the whole of the Tripura;

(3) It shall come into force on such date as the State Government may, by notification in the Official 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.