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CHAPTER I - PRELIMINARY
Section 1 - Short title, extent an...
Section 2 - Definitions...Section 1 - Short title, extent and commencement
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MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka)
The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:—
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
NO. 14 OF 2017
[12th April, 2017]
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.[1]
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(1) This Act may be called the Union Territory Goods and Services Tax Act, 2017. |
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(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, [2][Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory |
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(3) It shall come into force on such date as the Central 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. |
[1] This Section was made effective by Notification No. 01/2017-Union Territory Tax dt. 21-06-2017 wef 22-06-2017.
[2] Substituted for words “Dadra and Nagar Haveli, Daman and Diu” by Section 136 of The Finance Act, 2020 dt. 27-03-2020 but not yet made effective.
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