THE UNION TERRITORY GOODS AND SERVICES TAX
ACT, 2017
PRELIMINARY
Section 1: Short title, extent and commencement
(1) This Act may be called the
1[Union Territory Goods and Services
Tax (Amendment) Act, 2018]
[helldod old[Union Territory Goods and Services Tax
Act, 2017]helldod].
(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.
1. Substituted Vide:
UTGST Amendment Act 2018 vide
Notification No. 01/2019- Union
Territory Tax (w.e.f.
01.02.2019)