Act 14 of 2017

The Union Territory Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.

  • Ministry of Finance
  • Department of Revenue
  • Enacted 2017-04-12
  • 28 sections
SectionTitle
1 Short title, extent and commencement. Read
2 Definitions. Read
3 Officers under this Act. Read
4 Authorisation of officers. Read
5 Powers of officers. Read
6 Authorisation of officers of central tax as proper officer in certain circumstances. Read
7 Levy and collection. Read
8 Power to grant exemption from tax. Read
9 Payment of tax. Read
9A Utilisation of input tax credit. Read
9B Order of utilisation of input tax credit.Read
10 Transfer of input tax credit. Read
11 Officers required to assist proper officers. Read
12 Tax wrongfully collected and paid to Central Government or Union territory Government. Read
13 Recovery of tax. Read
14 Definitions. Read
15 Constitution of Authority for Advance Ruling. Read
16 Constitution of Appellate Authority for Advance Ruling. Read
17 Migration of existing tax payers. Read
18 Transitional arrangements for input tax credit. Read
19 Transitional provisions relating to job work. Read
20 Miscellaneous transitional provisions. Read
21 Application of provisions of Central Goods and Services Tax Act. Read
22 Power to make rules. Read
23 General power to make regulations. Read
24 Laying of rules, regulations and notifications. Read
25 Power to issue instructions or directions. Read
26 Removal of difficulties. Read
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