Section 1
Short title, extent and commencement.
The Union Territory Goods and Services Tax Act, 2017
About this Act
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.
(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 date1 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.
(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 date1 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.
Notes
1. 1. 22nd, June, 2017 for sections 1, 2, 3,4,5, 17, 21 and 22 vide notification No. G.S.R. 616(E) dated the 21st June, 2017, see
Gazette of India, Extraordinary, Part II, sec. 3(i).
1st July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 vide notification No. G.S.R. 701(E) dated the 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i)
1st July, 2017 for sections 6 to 16, 18 to 20 and 23 to 26 vide notification No. G.S.R. 701(E) dated the 28th June, 2017, see Gazette of India, Extraordinary, Part II, sec. 3(i)