Union Territory GST Act, 2017

(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…

In this Act, unless the context otherwise requires, — (1) 'appointed day' means the date on which the provisions of this Act shall come into force; (2) 'Commissioner' means the Commissioner of Union territory tax appointed under section 3…

The Administrator may, by notification, appoint Commissioners and such other class of officers as may be required for carrying out the purposes of this Act and such officers shall be deemed to be proper officers for such purposes as may…

The Commissioner shall have jurisdiction over the whole of the Union territory, the Additional Commissioner or the Joint Commissioner shall have jurisdiction over the whole of the Union territory or over such local limits as the…

(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the…

(1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may…

The amount of input tax credit available in the electronic credit ledger of the registered person on account of, — (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be…

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State tax shall assist the proper officers in the…

(1) A registered person who has paid the central tax and the Union territory tax on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall be refunded the amount of…

In this Chapter, unless the context otherwise requires, — (a) 'advance ruling' means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or…

BHARAT TAX Treatise on the Integrated Goods and Services Tax Act, 2017 CGST · IGST · UTGST · DGST · Rules thereunder UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapter VIII — TRANSITIONAL PROVISIONS Sections 17, 18, 19, 20 —…

Subject to the provisions of this Act and the rules made thereunder, the provisions of CGST Act relating to — (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v)…