Section 25
Power to issue instructions or directions.
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.
The Commissioner may, if he considers it necessary or
expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders,
instructions or directions to the Union territory tax officers as he may deem fit, and thereupon all such
officers and all other persons employed in the implementation of this Act shall observe and follow such
orders, instructions or directions.