Amendment of Section 2 of the Union Territory Goods and Services Tax Act
Section 137 of the amendment modifies Section 2 of the Union Territory Goods and Services Tax Act. Specifically, it updates clause (8) by replacing the existing sub-clauses (iii) and (iv). The new sub-clause (iii) now includes "Dadra and Nagar Haveli and Daman and Diu," and the new sub-clause (iv) includes "Ladakh." This change reflects the administrative reorganization of these territories and ensures the legal text aligns with current territorial definitions under the Act.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 2.
137. In section 2 of the Union Territory Goods and Services Tax Act, in clause (8), for sub-clauses (iii) and (iv), the following sub-clauses shall be substituted, namely:—
