UTGST Section 1 of Union Territory Goods and Services Tax Act, 2017-Short title, extent and commencement

The Union Territory Goods and Services Tax Act, 2017

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

Section 1: Short title, extent and commencement.

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

(2) It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, ¹[Dadra and Nagar Haveli and Daman and Diu, Ladakh], Chandigarh and other territory.

(3) It shall come into force on such date as the Central Government may, by notification² 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.

References

Amendments:

1. Substituted by Finance Act, 2020 dated 27.03.2020, for the words “Dadra and Nagar Haveli, Daman and Diu”.

Notifications and Circulars:

2. Following notifications have been issued to come into force the provisions of the Act: