What is Union Territory Goods and Services Tax Act, 2017 under GST

Posted on 10 June 2022 Category : GST terms

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Term Union Territory Goods and Services Tax Act, 2017 under GST

This post explains about Union Territory Goods and Services Tax Act, 2017 under GST.

Union Territory Goods and Services Tax Act, 2017.

In exercise of the powers conferred by sub-section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.

Short title, extent and commencement

This Act may be called the Union Territory Goods and Services Tax Act, 2017.
It extends to the Union territories of the Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
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.

Union territory tax:

‘‘Union territory tax’’ means the tax levied under the Union Territory Goods and Services Tax Act, 2017.

‘‘output tax’’ in relation to a taxable person, means the Union territory tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;

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