Section 1 - Short title, extent and commencement - Union Territory Goods And Services Tax Act, 2017

THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 No. 14 of 2017 Dated: 12th April 2017 An Act to make a provision for levy and collection of tax on intra - State supply of goods or services or both by the Union territories and the matter connected therewith or incidental thereto . BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title, extent and commencement 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, 2 [ Dadra and Nagar Haveli and Daman and Diu, Ladakh ] , 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. ************ NOTES:- 1. Substituted by the UNION TERRITORY OF DADRA AND NAGAR HAVELI AND DAMAN AND DIU GOODS AND SERVICES TAX (AMENDMENT) REGULATION, 2020 dated 24-01-2020 w.e.f. 26-01-2020 before it was read as Dadra and Nagar Haveli, Daman and Diu 2. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as 1 [ Dadra and Nagar Haveli and Daman and Diu ]