Union Territory Goods and Services Tax Act, 2017
Chapter I - Preliminary
Section 1 - Short title, extent and commencement
1. Short title, extent and commencement
(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, 2[Dadra and Nagar Haveli and Daman and Diu, Ladakh]2, Chandigarh and other territory.
(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. Substituted (w.e.f. 26-01-2020) for the Union Territory of Dadra And Nagar Haveli And Daman And Diu Goods and Services Tax (Amendment) Regulation, 2020 dated 24-01-2020 for "Dadra and Nagar Haveli, Daman and Diu"
2. Substituted vide Section 136 of the Finance Act, 2020 dated 27.03.2020 for "1[Dadra and Nagar Haveli and Daman and Diu]1".
Notifications
- Notification No. 01/2017 - 21-06-2017 - Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.
- Notification No. 03/2017 - 28-06-2017 - Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
