Section List

Act Number: 14

Act Name: The Union Territory Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: 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: Ministry of Finance

Department: Department of Revenue

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