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According to Section 1 of Union Territory Goods and Service Tax Act, 2017:

  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, Dadra and Nagar Haveli, Daman and Diu, 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. GST Acts and Rules
  2. UTGST - Union Territory Goods and Service Tax Act
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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