Amendment of Section 1 of the Union Territory Goods and Services Tax Act, 2017
This amendment updates Section 1 of the Union Territory Goods and Services Tax Act, 2017. Specifically, it changes the wording in subsection (2) to reflect the new administrative status of certain regions. The previous wording, "Dadra and Nagar Haveli, Daman and Diu," is replaced with "Dadra and Nagar Haveli and Daman and Diu, Ladakh." This change acknowledges the merging of Dadra and Nagar Haveli with Daman and Diu into a single union territory and includes Ladakh as a separate entity, reflecting recent territorial reorganizations in India.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 1.
136. In section 1 of the Union Territory Goods and Services Tax Act, 2017 (hereinafter referred as the Union Territory Goods and Services Tax Act), in sub-section (2), for the words “Dadra and Nagar Haveli, Daman and Diu”, the words “Dadra and Nagar Haveli and Daman and Diu, Ladakh” shall be substituted.
