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Certain sections of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) came into force w.e.f. 22.06.2017 - 01/2017 - Union Territory GST (UTGST)
Extract
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 1/2017 UNION TERRITORY TAX New Delhi, the 21st June, 2017 G.S.R. 616(E).- 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 22nd day of June, 2017, as the date on which the provisions of sections 1 , 2, 3 , 4 , 5 , 17 , 21 and section 22 of the said Act shall come into force. [F. No. S-31011/25/2017-ST- I-DOR] S. R. MEENA, Under Secy.