Section 1 of UTGST Act 2017

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Short title, extent and commenctemen.

 

Section 1 of UTGST Act 2017Update: 18th May, 2017: Find GST rate for your goods, click here

 

Section 1 of UTGST Act 2017 explains as below:

1. (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.

  

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