There are 7 union territory in India.
- Chandigarh.
- Dadra and Nagar Haveli.
- Daman and Diu.
- Lakshadweep.
- Puducherry.
- Delhi.
- Andaman and Nicobar Islands.
But DELHI and CHANDIGARH have their own legislature so that's why UTGST is not applicable in DELHI and CHANDIGARH.
Normally SGST And CGST will be applicable here.
Written on Sept. 10, 2017, 2:06 p.m.