The UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

PRELIMINARY

Section 1 — Short title, extent and commencement.

(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 date 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.

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